Accounting, Auditing & Accountability Journal, Volume 28, Issue 5
ebook ∣ Accounting, Auditing & Accountability Journal
By Judy Brown
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Ecological (un)sustainability and social (in)justices are overarching themes in what has been called the critical (interdisciplinary) perspectives on accounting project (Roslender and Dillard, 2003; Broadbent and Laughlin, 2013). Their study can assume many hues and tints; employing various perspectives, theories, methods and methodologies across many issues and circumstances. The articles appearing here fall within this eclectic remit. This paper reviews and situates them within developments in contemporary political theory and critical policy analysis. The aim is to advance the project characterized by the question: How can accounting, accountants and accountability regimes better facilitate democracy by serving the needs of pluralistic communities given inequalities among the various constituencies?