A review of Habermasian Research In Accounting

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Since the 1980's there have been calls for more 'alternative' accounting studies (Chua, 1986a and Laughlin, 1987). One such strand of this alternative literature has incorporated the theories of Jurgen Habermas, including the Theory of Legitimation (Habermas, 1975) and the Theory of Communicative Action (Habermas, 1984, 1987), amongst others. The aim of this paper is to review this literature for the purposes of identifying the ways in which the theories of Habermas have been linked to accounting, identifying the research methods that have been adopted within these studies and identifying the main contributions of this literature to research in accounting. This review also highlights a number of potential future directions which are elaborated on in this paper.
Original languageEnglish
Title of host publicationAFAANZ/IEEAR Conference 2008
Place of PublicationMelbourne
Number of pages27
Publication statusPublished - 2008
EventAccounting and Finance Association of Australia and New Zealand Conference - Sydney, Australia, Australia
Duration: 06 Jul 200808 Jul 2008


ConferenceAccounting and Finance Association of Australia and New Zealand Conference


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