Day, M. M., Habermas, Freud, Accountants: An Epidemic Of Self-Deception And/Or Public Abuse?, School of Accounting & Finance, University of Wollongong, Working Paper 5, 1994.
In this paper I focus on Habermasian therapeutic discourse, which, according to Habermas, is a prerequisite for transformation and emancipation. I describe Habermas' reconstruction of Freudian psychoanalysis, and subject it to critique by drawing on several works, including some feminist authors. In the second part of the paper, I draw parallels between the power/knowledge construct of psychoanalysis and a power/knowledge construct of financial accounting, with particular reference to tax-effect accounting. I conclude with a consideration of accountants as reproducers of self-deception and generators of public abuse.