Information storage and retrieval systems -- Accounting, Jürgen Habermas, Social sciences -- Philosophy -- Application to accounting
As accounting information systems become more and more central to the technique and practice of accounting, it becomes crucial that our understanding expand beyond the technical aspects of development and application. Drawing on Habermas' social theory, arguments are presented that facilitate a significant expansion in the issues considered and participants involved. We illustrate how the theory can be used to formulate alternative views and to provide a basis for explicit recognition of the assumptions and ideologies that underlie systems applications.
Beyond the Technology Revolution: Putting Practice into Context, Jesse Dillard and Krisit Yuthas. Presentation to AAA-IS Section Midyear Conference, 2002.