Critical Studies in Accounting Research, Rationality and Habermas: A Methodological Reflection

This paper explores the methodological approaches to accounting research and practice and what has been termed the ‘‘critical accounting movement’’. The paper commences with a survey of the literature and then looks at the debates over the concept ofrationalityin critical accounting research. In particular, attention is drawn to an account of socio-theoretical rationality which investigates the impact of accounting theory on economic and social life: an apprehension of this socio-theoretical rationality is enhanced through adopting the critical thoughts of Jurgen Habermas. On the one hand, this paper can be seen as acritiqueof the extant works carried out by accounting researchers. On the other, it revisits the Habermasian framework to enhance further understanding of its methodological positions. Unlike previous accounting researchers, it is argued that the consideration of the notion of Habermasianemancipatory interest(only) can be considered a potential advancement in making sense of researching accounting as an interested social and institutional practice.