Purpose – This conceptual paper aims to elucidate and explore the implications for critical accounting and management of some of the ethical dimensions of Foucault's thought, hitherto comparatively neglected by critical scholars. Design/methodology/approach – Foucault's late works are read...

Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule-overriding requirement of fair presentation in...

The Preamble to the <italic>Universal Declaration on Human Rights</italic> (UNDHR) calls on every organ of society to teach and educate for the promotion of the rights it contains. However, few if any business schools have any systematic or critical human rights content in their accounting and business...

[image omitted] This study is primarily concerned with accounting's claim to be a profession and aims to stimulate further discussion on the kind of education that one would imagine should be commensurate with this claim. In particular, the study reports on a seminar that was designed to...

Purpose – Annual reporting has moved from the conveyance of “simple” accounting numbers and more towards narrative, graphical, pictorial and broader aesthetic content conveyance. At the same time, there has been a small but growing discussion of the work of Emmanuel Levinas and Zygmunt...

Drawing on Bourdieu, this paper begins from the assumption that significant progress in developing the ethical proclivities of accountants and business people more generally requires greater understanding of, and engagement with, the way business and accounting is experienced by pupils within...