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会计与社会运动:重要会计实践探索

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发布于 2016-12-17 23:30:47 | 显示全部楼层 |阅读模式
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外文标题: Accounting and social movements: An exploration of critical accounting praxis
外文摘要: A central tenet of critical accounting research maintains the need to challenge and changeexisting social relations; moving towards a more emancipated and equitable social order.The question of how critical accounting research upholds this principle has been intermit-tently discussed. This paper aims to engage with, and further, this discussion by contributingto research linking accounting information to social movements.The paper reviews the literature on accounting and social movements, central to which isthe work of Gallhofer and Haslam; using their work as a departure point we discussion thenature of accounting information and focus on social movement unionism (SMU). Drawingon Bakhtinian dialogics and classical Marxism we develop an alternative theoretical frame-work to analyse an example of accounting information and social movements, coveringa trade union pay dispute. The paper concludes with a discussion of the class nature ofaccounting information, including an exploration of the implications for accounting praxisand agency in the struggles for an emancipated world.The paper builds on the limited amount of existing work in this area; exploring the ‘classbelongingness’ of accounting information and developing an understanding which can helpguide the praxis of critical accounting researchers.
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外文原文:Accounting and social movements An exploration of critical accounting praxis.pdf

 
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中文译文:会计与社会运动:重要会计实践探索.docx

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