Title: Towards a philosophy of accounting for human action

Authors: Bruce Committe

Addresses: 401 N. 14th Avenue, Pensacola, FL 32501, USA

Abstract: This paper introduces the beginning of the construction of a new paradigm in accounting by replacing accounting for financial (trans)actions with accounting for all human actions. Financial decision making itself is a human action. The method employed is critical social theory. The starting point is Jürgen Habermas' concept of anti-social steering mechanisms discussed within the theme of his major 1981 work The Theory of Communicative Action.

Keywords: accounting theory; accounting philosophy; critical social theory; sociology; Habermas; human actions; anti-social steering mechanisms; critical accounting.

DOI: 10.1504/IJCA.2013.059020

International Journal of Critical Accounting, 2013 Vol.5 No.6, pp.563 - 576

Published online: 29 Apr 2014 *

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