Emancipating the powerless through knowledge of accounting and related disciplines

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader engagement with the oppressed and poor as a means of achieving a more just and fairer world. As a way of moving forward these goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of academia into practice. This intervention took place in Bungoma, Western Kenya - a poor part of Africa. The aim of this action research intervention was to teach accounting, financial management, and internal controls to members (clergy and laity) to the Anglican Diocese of Bungoma. This intervention also aimed to educate the poor on the proper roles and processes surrounding the handling, recording, and spending of funds. This was to empower participants to evaluate for themselves whether they were well served by their governments, community leaders, and church. The intervention was carefully implemented to avoid introducing North American- or Euro-centric principles and praxis. Instead, this intervention was based on the religious values of the participants. The paper concludes with a discussion on the success and limitations of the intervention.