ABSTRACT
We elaborate here upon our critical theoretical perspective for the historical analysis of accounting. Our perspective is that of a Critical Theory approach informed by insights from post-structuralist and postmodern theory. We are concerned to discuss here a research project, informed by this theoretical perspective, which we have been involved in for over two decades. We articulate key aspects of our project and the insights gained from it to date – adding some further insights (thus, articulating a summary and extension) – in order to illustrate and promote our particular critical theoretical approach to accounting history. The project is our reading of the writings on accounting of the English philosopher and reformer Jeremy Bentham (1748–1832).
