회계학연구에서 비판의 의미 = The Meaning of Critique in the Accounting Research

다국어 초록 (Multilingual Abstract)

Accounting science is a discipline researching accounting phenomena. As the social phenomena is different from the natural phenomena in nature, Social Sciences including accounting has used the critical methodology or the interpretative methodology different from the positive methodology used in the Natural Sciences.
In this paper, The meaning of critique in the accounting research using the critical methodology is researched. This paper is a kind of review paper analysing the contents of existing literatures.
The word of Kritik is derived from the Greek, Kritke which was used as decide, judge from ethical, political and legal views and it means discretion or thinking. Kritik is the same origin of a word as krisis which means Krisis. Nowdays the word, Critique has various meanings according to the contexts and has positive meaning or negative meaning. In the most usual use, Critique points to the objects' faults.
The philosophical background of critique traces back to the ancient Greek times and At the Modern times, The meanings and contents of critique have developed variously since Kant's critical philosophy. That is, Kant's critique of reason, Hegel's critique of Kant, and Marx's critique of Hegel have developed. In the development, The Critique of Frankfurt School's critical theory have been inherited from the critical spirit in the epistimologies of German philosophers, Kant, Hegel, Marx and The Ideas of Foucault, Bourdieu having the postmodernism ethos have been inherited from the critical spirits of Kant, Hegel, Nizsche.
There are the critique of rhetoric(critical thinking), the critique of tradition, the critique of authority, and the critique of objectivity. In the accounting, The critique of Marxism, the critique of Frankfurt school(mainly, Habermas), the critique of Postmodernism have been used.
If the critical methodology is applied at the Korean accounting phenomena, The Critical accounting as the Social Science criticizing the social pathology will be established and will be useful as a means of complementing the positive methodology of accounting.

국문 초록 (Abstract)

회계학은 사회현상의 하나인 회계현상을 다루는 학문이다. 사회현상은 자연현상과는 그 성격을 달리하므로 회계학을 비롯한 사회과학에서는 자연과학에서 주로 이용하는 실증적 방법론과는 다른 비판적 방법론이나 해석적 방법론도 이용되고 있다.
여기서는 비판적 방법론을 이용한 회계학논문들에서 비판의 의미를 찾아보고자 한다. 본고는 기본적으로 선행문헌의 내용을 분석해서 종합적으로 살펴본다.
비판(Kritik)이라는 말은 그리스어 ‘Kritike’에서 유래한 것으로 윤리적⋅정치적⋅법적 관점에서 판단하다(beurteilen), 판결하다(entscheiden)라는 의미로 사용되었으며, 지각판단이나 사고작용을 의미했다. 크리티케(kritik)는 위기(krisis, krise)를 뜻하는 크리시스(krisis)와 같은 어원을 가진 말이다. 오늘날 비판이라는 말은 다양한 맥락에서 이용되고, 그 맥락에 따라 다양한 의미를 가지게 되어, 부정적인 의미나 긍정적인 의미를 가지게 되었다. 대부분의 일반적인 용도에서는 어떤 대상이 가지는 잘못을 발견하는 것을 가리킬 것이다.
비판의 철학적 배경은 고대 그리스시대로 거슬러 올라가지만, 근대에 이르러서는 인식비판으로서 Kant의 비판철학이 성립한 이래 비판의 의미와 내용은 다양하게 발전해 나갔다. 즉 Kant의 이성비판, Hegel의 Kant비판, Marx의 Hegel비판으로 전개되었다. 이러한 과정에서 Frankfurt학파의 비판이론에 있어서 비판이라는 개념은 그리스시대 이후 독일철학 특히 Kant, Hegel 및 Marx의 인식론에 흐르는 비판정신을 계승한 것이며, Postmodernism의 정신을 가진 Foucault, Bourdieu 등의 사상은 Kant, Hegel, Nitzsche 등의 비판정신을 이어받은 것이다.
비판의 종류에는 수사학의 비판(비판적 사고), 전통의 비판, 권위의 비판, 객관성의 비판 등 있다. 회계학에서 사용하는 비판은 주로 Marx주의의 비판, Frankfurt 학파(주로Habermas)의 비판, Postmodernism(주로 Foucault와 Bourdieu)의 비판 등이 이용되고 있다.
앞으로 이러한 비판개념을 이용한 비판적 방법론을 우리 나라의 회계현상에 적용한 연구를 시도해서 사회과학으로서 우리 나라의 사회병리현상을 비판하는 회계학을 정립할 수 있을 것이며, 우리 나라의 회계학계에서 주로 이용하는 실증적 방법론을 보완하는 방편으로서도 유용할 것이다.

참고문헌 (Reference)

1 김석웅, "회계학의 해석적 방법론에 관한 연구" 한국회계학회 20 (20): 293-323, 2011

2 김석웅, "회계학방법론의 비교연구" 24 (24): 29-50, 1999

3 전경갑, "현대와 탈현대의 사회사상" 한길사 1993

4 문현병, "프랑크푸르트학파의 사회비판이론" 동녘 1993

5 신승환, "포스트모더니즘에 대한 성찰" 살림 2003

6 김성기, "포스트모더니즘과 비판사회과학" 문학과 지성사 1991

7 Habermas, J., "커뮤니케이션이론" 나남출판 1994

8 박순창, "중소기업의 e-Business 기대 효익과 영향" 한국경영정보학회 15 (15): 111-132, 2005

9 김석웅, "제도이론과 회계학연구" 한국국제회계학회 47 (47): 41-70, 2013

10 지성권, "이익유연화와 경영자 보상" 한국국제회계학회 27 (27): 217-246, 2009

11 한글학회, "우리말 큰사전" 어문각 1991

12 비판사회학회, "산업사회의 이해" 한울아카데미 2012

13 Burchell, S., "사회과학과 조직이론" 박영사 1990

14 김광수, "비판적 사고론" 철학과현실사 2012

15 백승균, "변증법적 비판이론" 경문사 1982

16 Foucault, M., "권력과, In 권력과 지식: 미셸 푸코와의 대담" 나남 1991

17 陳內良昭, "會計學における批判の意味" 22 : 85-95, 2007

18 "http://www.thefreedictionary.com/p/cirtical"

19 Hopwood, A.G., "editorial" 4 (4): 145-147, 1979

20 Hoskins, K., "Writing, Examining, Discipling: the Genesis of Accounting's Modern Power, In Accounting as Social and Institutional Practice" Cambridge University Press 67-97, 1994

21 Mingers, J., "What is it to be Critical: teaching a critical approach to management undergraduates" 31 (31): 220-237, 2000

22 Gaffikin, M.J.R., "Twenty-one Years of Critical Resistance-Almost: A Reflection" 33 : 268-273, 2009

23 Foucault, M., "Truth, Power, Self: An Interview with Michel Foucault, In Technologies of the Self: A Seminar with Michel Foucault" University of Massachusetts Press 9-15, 1988

24 Albert, H., "Treatise on Critical Reason" Princeton University Press 1985

25 Hopwood, A.G., "Towards an organizational perspective for the study of accounting and information systems" 3 (3): 3-14, 1978

26 Tinker, A. M., "Towards a Political Economy of Accounting: an empirical llustration of the cambridge controversies" 5 (5): 147-160, 1980

27 Tinker, T., "The Withering of Criticism: a review of professional, Foucauldian ethnographic, and epistemic studies in accounting" 18 (18): 100-135, 2005

28 Burchell, S., "The Roles of Accounting in Organizations and Society" 5 (5): 5-27, 1980

29 Miller, P., "The New Accounting History:An Introduction" 16 (16): 395-403, 1991

30 Sowell, E. M., "The Evolution of the Theories and Techniques of Standard Costs" University of Alabama Press 1973

31 Warren, S., "The Emergence of Dialectical Theory: Philosophy and Political Inquiry" University of Chicago Press 1984

32 Canning, J.B., "The Economics of Accountancy" Ronald Press 1929

33 Jones, T.C., "The Concept of an Accounting Regime" 12 (12): 35-63, 2001

34 Checkland, P., "Soft Systems Methodology in Action" Wiley 1990

35 Nurunnabi, M., "Should Social and Political Science be Critical in Character?" 3 (3): 350-366, 2011

36 Hammersley, M., "Should Social Science Be Critical?" 35 (35): 175-195, 2005

37 Gaffikin, M.J.R., "Scientific theory construction in accounting, In Contemporary accounting thought" Prentice-Hall 7-27, 1984

38 Chua, W.F., "Radical Developments in Accounting Thought" 61 (61): 601-632, 1986

39 Mingers, J., "Problem of Measurement, In Operational Research and the Social Science" Plenum Press 471-477, 1989

40 Wichramasinghe, D., "Management Accounting Change" Routledge 2007

41 Chapman, C.S., "Linking Accounting, Organizations, and Insititutions, In Accounting, Organizations and Institutions; essays in honour of Anthony Hopwood" Oxford University Press 2009

42 Arrington, C., "Letting the chat out of the bag: deconstructionism, privilege, and accounting research" 14 (14): 1-28, 1989

43 Jermier, J., "Introduction: Critical Perspectives on Organizational Control" 43 : 235-256, 1998

44 Funnell, W., "Introduction, In Critical Histories of Accounting" Routledge 1-14, 2013

45 Chua, W.F., "Health Care Cost Control in the United States: A Case Study of Positivity, Discipline and Resistance" The University of New South Wales 1989

46 Laughlin, R. C., "Empirical Research in Accounting: alternative approaches and a case for middle-range thinking" 8 (8): 63-87, 1995

47 Habermas, J., "Discourse Ethics: Notes on a Programme of Philosophical Justifications, In Moral Consciousness and Communicative Action" Cambridge Polity Press 43-115, 1992

48 Mattessich, R., "Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline" Quorum Books 1995

49 McPeck, J., "Critical Thinking and Education" Martin Robertson 1981

50 Hughes, W., "Critical Thinking" Broadview Press 1996

51 Paul, R., "Critical Thinking" Foundation for Critical Thinking 1990

52 Cooper, D.J., "Critical Theorising in Management Accounting Research, In Handbook of Management Accounting Research I" Elsevier 207-244, 2007

53 Lodh, S.C., "Critical Studies in Accounting: Research, Rationality and Habermas: a methodological reflection" 8 (8): 433-474, 1997

54 Cooper, D.J., "Critical Studies in Accounting" 12 (12): 407-414, 1987

55 Ulrich, W., "Critical Heuristics of Social Systems Design, In Critical Systems Thinking: Directed Readings" 103-115 103-115, 1991

56 Cooper, D.J., "Critical Accounts" Macmillan 1990

57 Laughlin, R. C., "Critical Accounting: nature, progress and prognosis" 12 (12): 73-78, 1999

58 Broadbent, J., "Critical Accounting Research: a view from England" 13 (13): 433-449, 2002

59 Hopper, T., "Cost Accounting, Controlling Labour and the Rise of Conglomerates" 16 (16): 405-438, 1991

60 Laughlin, R. C., "Contextual Studies of Accounting and Auditing: An Introduction" 2 (2): 4-6, 1989

61 Gallhofer, S., "Beyond Accounting: The Possibilities of Accounting and Critical Accounting Research" 8 (8): 71-95, 1997

62 Gaffikin, M.J.R., "Being Critical in Accounting" 6 (6): 33-45, 2010

63 Paton, W.A., "An Introduction to Corporate Accounting Standards"

64 Hopwood, A.G., "Accounting, Knowledge, Power" 11 (11): 1-2, 1986

65 Chambers, R.J., "Accounting, Evaluation and Economic Behavior" Prentice-Hall 1966

66 Moore, D., "Accounting on Trial: the critical legal studies movements and its lessons for radical accounting" 16 (16): 763-791, 1991

67 Armstrong, M., "Accounting for insecurity" 11 (11): 383-406, 2000

68 Miller, P., "Accounting as a Social and Institutional Practice: An Introduction, In Accounting as Social and Institutional Practice" Cambridge University Press 1-39, 1994

69 Hopwood, A.G., "Accounting as Social and Institutional Practice" Cambridge University Press 1994

70 Miller, P., "Accounting and the Construction of the Governable Person" 12 (12): 235-266, 1987

71 Hopwood, A.G., "Accounting Research in United Kingdom, In European Contributions to Accounting Research: The Achievements of the Last Decade" Free University of Amsterdam Press 133-161, 1984

72 Laughlin, R. C., "A Critical Analysis of Accounting Thought: prognosis and prospects for understanding and accounting system design, In Critical Accounts" Macmillan 1990

73 Burawoy, M., "A Classic of its Time" 25 (25): 296-299, 1996