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J. Pfister

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Sep 2026

Academic Freedom as Social Freedom: A Normative Reconstruction and Critique of the Accounting Discipline

Academic freedom is often equated with protection from political and economic interference. Authoritative definitions are broader. They combine protection from external interference, peer-based evaluation, and institutional arrangements for scholarly self-governance. Drawing on Honneth’s (2014) theory of democratic i...

Thomas Ahrens, J. Pfister · 1 citation
Review Open access Sep 2026

Purposeful publishing: concern as methodological responsibility in accounting research

This article addresses how purposeful research can be sustained in academic systems where what matters is increasingly defined through citation counts and journal rankings. It proposes the recovery of purpose through concern. A study's concern is the normative orientation of its contribution. The article shows how...

Thomas Ahrens, J. Pfister · 0 citations

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