A Habermasian Approach to the Analysis of Globalisation Processes

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.

Keywords:

globalisation, Habermas, World Bank, accounting research neo-liberalism,

PDF

___

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/).