Özet:

While the topic of globalisation has been widely discussed in both the academic and popular literatures, there has also been a growing body of work in the accounting literature which has analyzed the challenges and problems posed by globalisation. Many of these articles have been critical of the neo-liberal policies that have resulted in adverse consequences for people living in less developed countries; in particular, the policies and practices of transnational organizations like the World Bank, the International Monetary Fund and the World Trade Organization. This paper addresses the topic of globalisation from a somewhat different perspective. We employ a theoretical and methodological framework adapted from Jürgen Habermas to formulate certain constative statements about the topic of globalisation. This effort is seen as a first step towards developing a better understanding about globalisation.

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