Critical ethics as bedrock of Critical Accounting

The purpose of this study is reviewing critical ethics as bedrock of critical accounting.we outline a postmodern perspective and what we call a new-modern perspective on ethics.in contrast to the traditional political moral philosophy literature,postmodern perspectives develop a more critical analysis of the relationship between individual ethical identity and power. Under the heading of new-modern perspective we discuss the work of famous German thinker called Jurgen habermas.habermas criticizes the way some postmodern perspective appeare to abandone the very possibility of rational thought,and he attempts to salvage a role for reason in addressing the challenges that we face as a socity.