Habermas and discourse ethics

This chapter introduces Habermas’s ethical discourse theory and extending literature (Marxist and critical). Key concepts include primary of speech, ideal speech, communicative action, communicative speech, lifeworld, strategic systems, and instrumental speech. Instrumental (strategic) speech induces support for actions or goals that serve the speaker’s interest; it is associated with rewards (income, prestige) and sanctions (loss of job, being ostracized). In communicative speech, participants seek to understand each other and reach agreement on what the proper actions and goals (norms) should be. Systems engage in strategic speech, while participants acting as members of a community engage in communicative speech. There is constant tension between the lifeworld and systems. Each has a legitimate role, and they meet in the public sphere. Ideally, the lifeworld “steers” systems through steering mechanisms. Colonization occurs, however, when systems absorb the functions of the lifeworld and impose instrumental goals upon it; critical scholars might say that market capitalism has colonized the lifeworld. Ethical discourse theory resonates with today’s concerns: excessive individualism, the proper balance between society and markets, sustaining democracy, and promoting inclusive discourse and a healthy public sphere. This chapter also reviews literature that applies ethical discourse theory to current accounting issues, such as sustainability.