After calculation? Reflections on 'Critique of Economic Reason' by Andre Gorz

Article Abstract:

The major points of Andre Gorz's 1989 publication, 'Critique of Economic Reason,' are analyzed in a manner intended to be relevant to the field of accounting. In this particular work, Gorz attempted to eradicate a false 'economic objectivism' and to show instead the ability of economic knowledge to overshadow knowledge and social life in all of their forms. However, Gorz's treatment of economic calculation, which may be taken to mean accounting, is criticized as being overly simple and inadequate. Four areas of the Gorz's work are identified to be in need of further consideration. These are the relationship between accounting, calculation and instrumental reason; the specification of economic rationality's limits; Gorz's criticism of 'sociological' views of a lifeworld; and his various proposals and orientations.

Criticism and interpretation, Gorz, Andre

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Expertise and the construction of relevance: accountants and environmental audit

Article Abstract:

Accounting practitioners are increasingly competing in the environmental auditing arena. Environmental auditing emerged in the corporate transactional context in North America as a means of assessing compliance with environmental regulations. Over the years, it has expanded to encompass broader sensitivities and agendas. It has become integrated into a regulatory strategy that employs an integrated environmental management process to internalize regulatory compliance. The multidisciplinary approach to environmental auditing enjoys wide support. However, appeals to multidisciplinarity suffer from a number of weaknesses. Aside from being technocratic, these claims tend to assume that different disciplines have a stable identity and that they can be integrated to achieve a specific purpose.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Environmental auditing

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Making things auditable

Article Abstract:

It is argued that auditing is a dynamic process that continually strives to 'make things auditable' and not a neutral and derived activity as its formal images portray it to be. This active process is comprised of two elements: the development of an acceptable and valid knowledge base, and the development of environments that would welcome this knowledge base. These elements are investigated in relation to the auditability of public sector research, of quality assurance and environmental management systems, and of brand valuations. Auditability is established in these three areas through the use of auditable performance measures, control systems and the assistance of other experts. The implications of the analysis are discussed.

Accounting and auditing, Auditing, Research, Quality control, Trademarks

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