emancipatory accounting. Design/methodology/approach – Many countries are facing a so‐called “pensions crisis” which is reflected … in and arguably, to some extent at least, is precipitated by accounting. Occupational pensions in the UK are focused upon … and their role in the pension crisis discussed. The enabling or emancipatory potential of the internet for accounting for …

/methodology/approach – Discusses the location of the internet within the politics of neoliberalism, with particular reference to the pensions crisis …Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections …. Findings – Accepts that the internet's use depends upon its social context and agrees that the internet is a communicative …

accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least …, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis … discussed. The enabling or emancipatory potential of the internet for accounting for occupational pension schemes is explored …