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People As Prophets: Liberation Theology As A Radical Perspective On Accounting, Lee C. Moerman

Faculty of Commerce - Papers (Archive)

This paper presents Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.The notion of sacred and secular is explored as a dualism which limits theological insights at the socio-political level. By rejecting dualism, liberation theology presents an alternative ontological stance. Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project. Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment (Chew and …