This essay provides a critical review of Habermas' theory of law in Faktizität und Geltung against the backdrop of attempts to apply his work to the field of accounting. First, we analyse the core themes of this theory: the tension between facticity and validity from which Habermas' book takes its title; the problem of the foundations of critical theorizing; Habermas' views on public administration and the role of expertise. Second, we consider the implications of this theory for critical accounting research. This discussion addresses Habermas' theory of money and the significance of the facticity of accounting. We also make some suggestions about how Habermas' counterfactual sensibilities remain relevant to critical accounting. Copyright © 1996 Elsevier Science Ltd.
CITATION STYLE
Power, M., & Laughlin, R. (1996). Habermas, law and accounting. Accounting, Organizations and Society, 21(5), 441–465. https://doi.org/10.1016/0361-3682(95)00036-4
Mendeley helps you to discover research relevant for your work.