Commentary: Reflections on the Critical Accounting Movement: the Reflections of a Cultural Conservative

The editors described this as provocative and I was eager to be informed and challenged. O\u27Regan\u27s claim to be sympathetic to Critical Accounting and his promise to articulate in sober terms gave way to O\u27Regan\u27s frustration, distain and ultimately to reveal his confusion. If previous authoritive writers have failed to inform or enlighten, what contribution could I make? Do I respond the emotive phrases used. Do I sensor me responses? Or should I be amused and have some fun too? I have decided to do all three by offering two commentaries; one which takes O\u27Regans\u27s paper seriously and I also offer an uncensored commentary which is playful and indulges in stretching the concept of poetic licence . O\u27Regan refers to the Critical Accounting Movement and I shall refer to this as the movement hereafter