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A Habermasian Approach to the Analysis of Globalisation Processes

Yıl 2008, Cilt: 1 Sayı: 2, - , 30.05.2016

Öz

While the topic of globalisation has been widely discussed in both the academic and popular literatures, there has also been a growing body of work in the accounting literature which has analyzed the challenges and problems posed by globalisation. Many of these articles have been critical of the neo-liberal policies that have resulted in adverse consequences for people living in less developed countries; in particular, the policies and practices of transnational organizations like the World Bank, the International Monetary Fund and the World Trade Organization. This paper addresses the topic of globalisation from a somewhat different perspective. We employ a theoretical and methodological framework adapted from Jürgen Habermas to formulate certain constative statements about the topic of globalisation. This effort is seen as a first step towards developing a better understanding about globalisation.

Kaynakça

  • Arnold, P. & Sikka, P. (2001). Globalisation and the state-profession relationship: The case of The Bank of Credit and Commerce International. Accounting, Organizations and Society, 26(6), 475-500.
  • Arrington, E. & Puxty, A. (1991). Accounting, interests and rationality: a communicative relation. Critical Perspectives on Accounting, 2(1), 31-58.
  • Austin, J. (1962). Sense and Sensibilia. Oxford: Clarendon Press.
  • Betto, F. & Löwy, M. (2002). Les valuers d‟une nouvelle civilisation. Le Monde, (26 January), 12.
  • Broadbent, J., Laughlin, R. & Read, S. (1991). Recent financial and administrative changes in the NHS: a critical theory analysis. Critical Perspectives on Accounting, 2(1), 29.
  • Broadbent, J. & Laughlin, R. (2005). Organizational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda. Journal of Accounting & Organizational Change 1(1), 7-25.
  • Bourdieu, P. (1977). Outline of a Theory of Practice. New York: Cambridge University Press.
  • Caramanis, C.V. (2002). The interplay between professional groups, the state and supranational agents: pax americana in the age of „globalisation‟. Accounting, Organizations and Society, 27(4/5), 379-408.
  • Caramanis, professionalization: perspectives on the intra-professional conflict in Greece, 1993 Accounting, Organizations and Society, 30(3), 195-221. and accounting
  • Chua, W.F. & Degeling, P. (1993). Interrogating an accounting based intervention on three axes: instrumental, moral and aesthetic. Accounting, Organizations and Society, (4), 291-318.
  • Cooper, C., Neu, D., & Lehman, G. (2003). Globalisation and its discontents: a concern about growth and globalisation. Accounting Forum, 27(4), 359-364.
  • Cooper, D.J., Greenwood, R., Hinnings, B. & Brown, J.L. (1998). Globalisation and nationalism in a multinational accounting firm: the case of opening new markets in eastern Europe. Accounting, Organizations and Society, 23(5/6), 531-548.
  • Giddens, A. (1982). Reason without revolution? Habermas‟s Theorie des Kommikativen Handelns. Praxis International, 318-338.
  • Giddens, A. (1990). The Consequences of Modernity. Cambridge, England: Polity Press.
  • Gray, J. (1998). False Dawn: The Delusions of Global Capitalism. London: Granta Publications.
  • Habermas, J. (1974). Theory and Practice (trans. Viertel, J.). London: Heinemann.
  • Habermas, J. (1984). The Theory of Communicative Action, Vol. 1: Reason and Rationalization of Society (trans. McCarthy, T.). London: Heinemann.
  • Habermas, J. (1990). Moral Consciousness and Communicative Action (trans. C. Lenhardt). Cambridge, MA: The MIT Press.
  • Habermas, J. (1993). Justification and Application: Remarks on Discourse Ethics (trans. C. Cronin). Cambridge, MA: The MIT Press.
  • Habermas, J. (1996). Between Facts and Norms. Cambridge, MA: The MIT Press.
  • Habermas, J. (1997). Kant‟s idea of perpetual peace with the benefit of two hundred years‟ hindsight. In Bohman, J. & Lutz-Bachmann, M.L. (eds.), Perpetual Peace: Essays on Kant‟s Cosmopolitan Ideal. London: The MIT Press.
  • Habermas, J. (1998). The Inclusion of the Other: Studies in Political Theory. Cambridge, MA: The MIT Press.
  • Habermas, J. (1999). From Kant to Hegel and back again – the moves toward detranscendalization. The European Journal of Philosophy, 7(2): 129-157.
  • Habermas, J. (2000). Crossing globalisation‟s valley of tears. New Perspectives Quarterly, 17 (4): 51-57.
  • Hirst, P. & Thompson, G. (1992). The problem of „globalisation‟: international economic relations, national economic management and the formation of trading blocks. Economy and Society, 21(4), 357-396.
  • Hirst, P. & Thompson, G. (1995). Globalisation and the future of the nation-state. Economy and Society, 24(3), 408-442.
  • Hirst, P. & Thompson, G. (1996). Globalisation in Question: The International Economy and the Possibilities. Cambridge, England: Polity Press.
  • IMF (1997). World Economic Survey: Globalisation, Opportunities and Challenges. Washington, DC: International Monetary Fund.
  • Kelly, E. (2000). Habermas on moral justification. Social Theory and Practice, 26(2), 223
  • Laughlin, R. (1987). Accounting systems in organizational contexts: a case for critical theory. Organization Studies, 479-502.
  • Laughlin, R. (1995). Empirical research in accounting: alternative approaches and a case for „middle-range‟ thinking. Accounting, Auditing and Accountability Journal, 8, 63
  • Laughlin, R. & Broadbent, J. (1993). Accounting and the law: partners in the juridification of the public sector in the UK. Critical Perspectives on Accounting, 4(4), 368.
  • Lind, M. (2003). The Cancşn delusion. New York Times, (September 12), A-31
  • Neu, D., Gomez, E., Ponce de León, O., & Zepeda, M. (2002). „Facilitating‟ globalisation processes: financial technologies and the World Bank. Accounting Forum, 26(3/4), 271-290.
  • Neu, D. & Gomez, E.O. (2006). The ethics of World Bank lending. Accounting Forum, (1), 1-20.
  • OED On-Line (2003a). Account. Oxford English Dictionary. Oxford: Oxford University Press (http://dictionary.oed.com/).
  • Power, M. & Laughlin, R. (1992). Critical theory and accounting. In Alvesson, M. & Willmott, H. (eds.) Critical Management Studies. London: Sage: 113-135.
  • Power, M. & Laughlin, R. (1996). Habermas, law and accounting. Accounting, Organizations and Society, 21(5), 441-465.
  • Sikka, P. (2003). The Role of offshore financial centers in globalisation. Accounting Forum, 27 (4), 365-399.
  • Taylor, C. (1985). Alternative futures: legitimacy, identity and alienation in late- twentieth century Canada. In Cairns, A. & Williams C. Constitutionalism, Citizenship and Society in Canada. Toronto: University of Toronto Press.
  • Uddin, S. & Hopper, T. (2003). Accounting for privatisation in Bangladesh: testing World Bank claims. Critical Perspectives on Accounting, 14(7), 739-774.
  • Yuthas, K. & Dillard J.F. (2002). Communicative action and corporate annual reports. Journal of Business Ethics, 41(1/2), 141-157.
  • Wei, S.J. & Wu, Y. (2001). Globalisation and inequality: evidence from within China. NBER Working Paper No. w8611. Cambridge, MA: National Bureau of Economic Research (November) (http://papers.nber.org/papers/w8611).
  • World Bank (2007). About Us. Washington, D.C.: The World Bank Group (http://www.worldbank.org/about/).
Yıl 2008, Cilt: 1 Sayı: 2, - , 30.05.2016

Öz

Kaynakça

  • Arnold, P. & Sikka, P. (2001). Globalisation and the state-profession relationship: The case of The Bank of Credit and Commerce International. Accounting, Organizations and Society, 26(6), 475-500.
  • Arrington, E. & Puxty, A. (1991). Accounting, interests and rationality: a communicative relation. Critical Perspectives on Accounting, 2(1), 31-58.
  • Austin, J. (1962). Sense and Sensibilia. Oxford: Clarendon Press.
  • Betto, F. & Löwy, M. (2002). Les valuers d‟une nouvelle civilisation. Le Monde, (26 January), 12.
  • Broadbent, J., Laughlin, R. & Read, S. (1991). Recent financial and administrative changes in the NHS: a critical theory analysis. Critical Perspectives on Accounting, 2(1), 29.
  • Broadbent, J. & Laughlin, R. (2005). Organizational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda. Journal of Accounting & Organizational Change 1(1), 7-25.
  • Bourdieu, P. (1977). Outline of a Theory of Practice. New York: Cambridge University Press.
  • Caramanis, C.V. (2002). The interplay between professional groups, the state and supranational agents: pax americana in the age of „globalisation‟. Accounting, Organizations and Society, 27(4/5), 379-408.
  • Caramanis, professionalization: perspectives on the intra-professional conflict in Greece, 1993 Accounting, Organizations and Society, 30(3), 195-221. and accounting
  • Chua, W.F. & Degeling, P. (1993). Interrogating an accounting based intervention on three axes: instrumental, moral and aesthetic. Accounting, Organizations and Society, (4), 291-318.
  • Cooper, C., Neu, D., & Lehman, G. (2003). Globalisation and its discontents: a concern about growth and globalisation. Accounting Forum, 27(4), 359-364.
  • Cooper, D.J., Greenwood, R., Hinnings, B. & Brown, J.L. (1998). Globalisation and nationalism in a multinational accounting firm: the case of opening new markets in eastern Europe. Accounting, Organizations and Society, 23(5/6), 531-548.
  • Giddens, A. (1982). Reason without revolution? Habermas‟s Theorie des Kommikativen Handelns. Praxis International, 318-338.
  • Giddens, A. (1990). The Consequences of Modernity. Cambridge, England: Polity Press.
  • Gray, J. (1998). False Dawn: The Delusions of Global Capitalism. London: Granta Publications.
  • Habermas, J. (1974). Theory and Practice (trans. Viertel, J.). London: Heinemann.
  • Habermas, J. (1984). The Theory of Communicative Action, Vol. 1: Reason and Rationalization of Society (trans. McCarthy, T.). London: Heinemann.
  • Habermas, J. (1990). Moral Consciousness and Communicative Action (trans. C. Lenhardt). Cambridge, MA: The MIT Press.
  • Habermas, J. (1993). Justification and Application: Remarks on Discourse Ethics (trans. C. Cronin). Cambridge, MA: The MIT Press.
  • Habermas, J. (1996). Between Facts and Norms. Cambridge, MA: The MIT Press.
  • Habermas, J. (1997). Kant‟s idea of perpetual peace with the benefit of two hundred years‟ hindsight. In Bohman, J. & Lutz-Bachmann, M.L. (eds.), Perpetual Peace: Essays on Kant‟s Cosmopolitan Ideal. London: The MIT Press.
  • Habermas, J. (1998). The Inclusion of the Other: Studies in Political Theory. Cambridge, MA: The MIT Press.
  • Habermas, J. (1999). From Kant to Hegel and back again – the moves toward detranscendalization. The European Journal of Philosophy, 7(2): 129-157.
  • Habermas, J. (2000). Crossing globalisation‟s valley of tears. New Perspectives Quarterly, 17 (4): 51-57.
  • Hirst, P. & Thompson, G. (1992). The problem of „globalisation‟: international economic relations, national economic management and the formation of trading blocks. Economy and Society, 21(4), 357-396.
  • Hirst, P. & Thompson, G. (1995). Globalisation and the future of the nation-state. Economy and Society, 24(3), 408-442.
  • Hirst, P. & Thompson, G. (1996). Globalisation in Question: The International Economy and the Possibilities. Cambridge, England: Polity Press.
  • IMF (1997). World Economic Survey: Globalisation, Opportunities and Challenges. Washington, DC: International Monetary Fund.
  • Kelly, E. (2000). Habermas on moral justification. Social Theory and Practice, 26(2), 223
  • Laughlin, R. (1987). Accounting systems in organizational contexts: a case for critical theory. Organization Studies, 479-502.
  • Laughlin, R. (1995). Empirical research in accounting: alternative approaches and a case for „middle-range‟ thinking. Accounting, Auditing and Accountability Journal, 8, 63
  • Laughlin, R. & Broadbent, J. (1993). Accounting and the law: partners in the juridification of the public sector in the UK. Critical Perspectives on Accounting, 4(4), 368.
  • Lind, M. (2003). The Cancşn delusion. New York Times, (September 12), A-31
  • Neu, D., Gomez, E., Ponce de León, O., & Zepeda, M. (2002). „Facilitating‟ globalisation processes: financial technologies and the World Bank. Accounting Forum, 26(3/4), 271-290.
  • Neu, D. & Gomez, E.O. (2006). The ethics of World Bank lending. Accounting Forum, (1), 1-20.
  • OED On-Line (2003a). Account. Oxford English Dictionary. Oxford: Oxford University Press (http://dictionary.oed.com/).
  • Power, M. & Laughlin, R. (1992). Critical theory and accounting. In Alvesson, M. & Willmott, H. (eds.) Critical Management Studies. London: Sage: 113-135.
  • Power, M. & Laughlin, R. (1996). Habermas, law and accounting. Accounting, Organizations and Society, 21(5), 441-465.
  • Sikka, P. (2003). The Role of offshore financial centers in globalisation. Accounting Forum, 27 (4), 365-399.
  • Taylor, C. (1985). Alternative futures: legitimacy, identity and alienation in late- twentieth century Canada. In Cairns, A. & Williams C. Constitutionalism, Citizenship and Society in Canada. Toronto: University of Toronto Press.
  • Uddin, S. & Hopper, T. (2003). Accounting for privatisation in Bangladesh: testing World Bank claims. Critical Perspectives on Accounting, 14(7), 739-774.
  • Yuthas, K. & Dillard J.F. (2002). Communicative action and corporate annual reports. Journal of Business Ethics, 41(1/2), 141-157.
  • Wei, S.J. & Wu, Y. (2001). Globalisation and inequality: evidence from within China. NBER Working Paper No. w8611. Cambridge, MA: National Bureau of Economic Research (November) (http://papers.nber.org/papers/w8611).
  • World Bank (2007). About Us. Washington, D.C.: The World Bank Group (http://www.worldbank.org/about/).
Toplam 44 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA22RC39NG
Bölüm Makaleler
Yazarlar

C. Richard Baker Bu kişi benim

Yayımlanma Tarihi 30 Mayıs 2016
Gönderilme Tarihi 30 Mayıs 2016
Yayımlandığı Sayı Yıl 2008 Cilt: 1 Sayı: 2

Kaynak Göster

APA Baker, C. R. (2016). A Habermasian Approach to the Analysis of Globalisation Processes. International Journal of Social Inquiry, 1(2).

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