The silences of mainstream feminist accounting research

This paper is concerned to articulate the silences and omissions of mainstream feminist accounting research. Such research overlooks considerations of class, race and culture. It leaves unquestioned the current socio-political and economic order, succumbs in effect to current racial biases and fails to offer a counter to prevalent Western ethnocentrism. It not only tends to conservatism in these respects but also, relatedly, it fails to develop a critique of patriarchal social arrangements

[M]othering view on: "the non and nom of accounting for (m)other nature"

Aims to evaluate critically the potential insights of the work of Hélène Cixous and related feminist writers for the analysis of accounting, including environmental and green accounting. Such a potential is highlighted in Cooper (1992). It is initially suggested that the feminist writings do have much to offer for a critical analysis of accounting. The main thrust, however, is to trace out some reservations that one might have about Cixous and relatively closely aligned writers. In particular, it is suggested that we might be concerned about the implications of such theorizing for feminist political praxis. The concluding argument is that an over-reliance on Cixous and associates could leave us with a less than adequate critique of green accounting

Accounting and the Benthams: Accounting as Negation

Previous studies have pointed to the sense in which the Benthams, both Jeremy, the English philosopher, and his brother, Samuel, placed a high value upon and gave some significance to accounting in their work. In this paper and in one to be published in a subsequent issue of this journal (Gallhofer and Haslam, forthcoming: b), we conduct an analysis of the Benthams’ ‘accounting texts’. In this first paper, we especially consider the sense in which the Benthams’ conception of accounting is suggestive of an accounting which may be understood to have detrimental or ‘negative’ social consequences