Publication Details

Kaidonis, M. A. (2003). Commentary: Reflections on the Critical Accounting Movement: the Reflections of a Cultural Conservative. ACCOUNTANCY BUSINESS & THE PUBLIC INTEREST, 2 (2), 36-40.


The editors described this as provocative and I was eager to be informed and challenged. O'Regan's claim to be sympathetic to Critical Accounting and his promise to "articulate in sober terms" gave way to O'Regan's frustration, distain and ultimately to reveal his confusion. If previous authoritive writers have failed to inform or enlighten, what contribution could I make? Do I respond the emotive phrases used. Do I sensor me responses? Or should I be amused and have some fun too? I have decided to do all three by offering two commentaries; one which takes O'Regans's paper seriously and I also offer "an uncensored commentary" which is playful and indulges in stretching the concept of "poetic licence". O'Regan refers to the Critical Accounting Movement and I shall refer to this as the movement hereafter.