Response to Prem Sikka's reflections on the internet and possibilities for counter accounts

Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers by Gallhofer et al. and by Paisey and Paisey (both papers in this issue).

Design/methodology/approach – Response to Sikka's reflections, with an elaboration of the intersection of the critical and postmodern in this work as a means of extending the debate.

Findings – The benefits of the internet vis-à-vis counter accounting and emancipatory change should not be taken for granted; rather the internet is another site of struggle in which to intervene. The internet, however, does alter opportunities.

Practical implications – Insights for a counter accounting practice on the net.

Originality/value – Extends debates over the internet and online reporting in facilitating emancipatory accounting.