Perspectives on accounting, commonalities & the public sphere

Abstract

This paper examines the role accounting could perform in the public sphere. The public sphere is the arena where different values are examined, explored and determined. Through an examination of critical, liberal and postmodern accounting perspectives the paper explores how information can democratise our civil societies. One-sided positions that assert one tradition in favour of another are examined, with a view to creating an accountability vision that nurtures commonalities. The aim is to contribute to debates between critical, liberal and postmodern positions on the criterion of accountability