The emancipatory potential of online reporting: the case of counter accounting

摘要: Purpose – The purpose of this paper is to elaborate upon the notion counter accounting, assess potentiality online reports for accounting and hence accounting's emancipatory potential as reporting, extent which being realised suggest ways forward from a critical perspective.Design/methodology/approach There are several components interpretive analysis: evaluative analysis, informed some by prior literature in diverse fields; web survey; questionnaire case study.Findings Web‐based may be understood having potential, practice. Not all positive is, however, one might hope: things that properly done not always done. And there threats progress future.Originality/value Clarification incorporating activity groups...