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 not developed from behavioral accounting or agency theory, and does not presume a sharp separation between the researcher and his or her field of investigation. It is concerned with both the economic and social roles of accountants.

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Critical Accounting

Question 58

Multiple Choice

Critical accounting:

A) Developed from two other areas of accounting, behavioral accounting and agency theory.
B) Is concerned with the economic rather than social role of accountants.
C) Presumes a sharp separation between the researcher and his or her field of investigation.
D) Views accounting as having a pivotal role in adjudicating conflicts between the corporation and constituencies such as labor, consumers, and the general public.

Correct Answer: