People as prophets: liberation theology as a radical perspective on accounting

Abstract

Purpose

The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.

Design/methodology/approach

The notion of sacred and secular is explored as a dualism that limits theological insights at the socio‐political level. By rejecting dualism, liberation theology presents an alternative ontological stance.

Findings

Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project.

Originality/value

Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment. Adopting liberation theology as a critical perspective provides a means of critiquing extant accounting practice from the episteme of the economically marginalised and a Christian mandate for who to enable and why

Citation

Moerman, L. (2006), "People as prophets: liberation theology as a radical perspective on accounting", Accounting, Auditing & Accountability Journal, Vol. 19 No. 2, pp. 169-185. https://doi.org/10.1108/09513570610656079