Hoskin, Keith and Anderson-Gough, Fiona Power and truths: accounting, aletheia and parrhesia. In: The 6th Conference of the Discourse, Power, Resistance Series, Manchester Metropolitan University , UK, 25– 27 Mar 2007

Abstract

How does one talk truth to power in a power-knowledge field where the truth is known (by some at least) to be one of many truths, and where the powerful, as much as the powerless, are products or numbers (just as much as they are people)? This is the problem facing, amongst others, academics and practitioners within accounting. As a starting point we consider how those who are powerful as a result of being formally qualified present a self, to self and others, that is understood as powerful through technical knowledge. Yet technical knowledge alone is never enough to do a good job. In recognition of this, exploring why specialists might need to work across the disciplinary ‘certainties’ that form modern transdisciplinary accounting and accountants is at the heart of the arguments in this paper. Wishing to make the most of contemporary challenges and opportunities for accounting education, we suggest that figuring out how to ask oneself each day what the truths are and who are, and what is, the powerful are key to accounting education and training. This paper explains some of our recent research within accounting education. We use this to open up the possibility that self-reflective disciplinarity might be an effective first (and partial) step towards challenging the narrow certainties (or powerful truths) that accounting can produce. Considered within a broader framing of understanding how to produce truth-tellers today, we suggest that this may in fact be engendered by a pedagogic model that draws on the notion of aletheia which, in turn, may enable the parrhesiastic expert.

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