Critical Accounting Theory and Corporate Social Responsibility: A Theoretical Exploration

This research explores the intersection of critical accounting theory (CAT) and corporate social responsibility (CSR). The study aims to deconstruct the dominant discourse surrounding CSR and accounting practices. It is argued that CSR is not merely a voluntary initiative, but a strategic tool employed by corporations to maintain legitimacy and reproduce existing power relations. This paper examines how accounting systems and practices contribute to constructing and reinforcing these power dynamics. The research seeks to unveil the underlying assumptions and ideologies embedded within CSR reporting and disclosure through theoretical analysis.