Critical accounting:

Question

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Critical accounting views accounting as having a pivotal role in adjudicating conflicts between the corporation and constituencies such as labor, consumers, and the general public. It is concerned with the social, political, and ethical consequences of accounting practices and challenges the assumptions and values underlying traditional accounting practices. Critical accounting has also developed from other areas such as Marxist accounting, feminist accounting, and green accounting, among others. It does not presume a sharp separation between the researcher and his or her field of investigation.

Critical Accounting