The politics of transcendence: Hermeneutic phenomenology and accounting policy

Nihel Chabrak

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)


This paper offers a new foundation for investigating accounting policy in organizations. After recalling some characteristics illustrating the deficiency of Positive Accounting Theory (PAT) as a comprehensive, contextual and holistic analysis of accounting policy in organizations, positive research is blamed to fail to recognize the socially constitutive character of academic knowledge and its own underlying value predispositions. In devising an alternative, on the epistemological level, this paper introduces hermeneutic phenomenology as a new framework offering the possibility of exploring and constructing a new understanding of organization accounting policy in preserving its holistic and casuistic character.

Original languageEnglish
Pages (from-to)701-716
Number of pages16
JournalCritical Perspectives on Accounting
Issue number6
Publication statusPublished - Aug 2005
Externally publishedYes


  • Accounting policy
  • Casuistic
  • Epoche
  • Hermeneutic circle
  • Hermeneutic phenomenology
  • Holistic
  • Intentionality
  • Positive Accounting Theory (PAT)
  • Prejudices

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science
  • Finance
  • Information Systems and Management


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