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Critical Accounting Theory

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Introduction

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Critical Accounting Theory is a branch of accounting theory which came to prominence during the early 1980s. Critical accounting theory attempts to develop understandings of how accounting processes, practices and the accounting profession impact on the whole of parts of the society in which they exist. The purpose for developing these understandings is to engage with the processes, practices and profession and to seek to change them when appropriate.[1]

Critical Accounting Theory Journals

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Critical accounting theory research is usually published in one of the following journals:

Critical Accounting Research Traditions

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Critical accounting theory comprises many different research traditions and philosophical foundations. Some of the more important streams of critical accounting research are based on the philosophies of Karl Marx, Theodor Adorno, Michel Foucault

References

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  1. ^ Laughlin, Richard (1999). "Critical accounting: nature, progress and prognosis". Accounting, Auditing & Accountability Journal. 12 (1): 73–78. doi:10.1108/09513579910259942.