Accounting and social movements: an exploration of critical accounting praxis

Research output: Contribution to journalArticlepeer-review

Standard

Accounting and social movements : an exploration of critical accounting praxis. / Catchpowle, Lesley; Smyth, Stewart.

In: Accounting Forum, Vol. 40, No. 3, 09.06.2016, p. 220-234.

Research output: Contribution to journalArticlepeer-review

Harvard

APA

Vancouver

Author

Bibtex

@article{d0df536cc34c46d4804e95e53a6934d5,
title = "Accounting and social movements: an exploration of critical accounting praxis",
abstract = "A central tenet of critical accounting research maintains the need to challenge and change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting research upholds this principle has been intermittently discussed. This paper aims to engage with, and further, this discussion by contributing to research linking accounting information to social movements. The paper reviews the literature on accounting and social movements, central to which is the work of Gallhofer and Haslam; using their work as a departure point we discussion the nature of accounting information and focus on social movement unionism (SMU). Drawing on Bakhtinian dialogics and classical Marxism we develop an alternative theoretical framework to analyse an example of accounting information and social movements, covering a trade union pay dispute. The paper concludes with a discussion of the class nature of accounting information, including an exploration of the implications for accounting praxis and agency in the struggles for an emancipated world. The paper builds on the limited amount of existing work in this area; exploring the {\textquoteleft}class belongingness{\textquoteright} of accounting information and developing an understanding which can help guide the praxis of critical accounting researchers.",
keywords = "Social movements, Accounting information, Class, Praxis, Dialogics",
author = "Lesley Catchpowle and Stewart Smyth",
year = "2016",
month = jun,
day = "9",
doi = "10.1016/j.accfor.2016.05.001",
language = "English",
volume = "40",
pages = "220--234",
journal = "Accounting Forum",
issn = "0155-9982",
publisher = "Elsevier",
number = "3",

}

RIS

TY - JOUR

T1 - Accounting and social movements

T2 - an exploration of critical accounting praxis

AU - Catchpowle, Lesley

AU - Smyth, Stewart

PY - 2016/6/9

Y1 - 2016/6/9

N2 - A central tenet of critical accounting research maintains the need to challenge and change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting research upholds this principle has been intermittently discussed. This paper aims to engage with, and further, this discussion by contributing to research linking accounting information to social movements. The paper reviews the literature on accounting and social movements, central to which is the work of Gallhofer and Haslam; using their work as a departure point we discussion the nature of accounting information and focus on social movement unionism (SMU). Drawing on Bakhtinian dialogics and classical Marxism we develop an alternative theoretical framework to analyse an example of accounting information and social movements, covering a trade union pay dispute. The paper concludes with a discussion of the class nature of accounting information, including an exploration of the implications for accounting praxis and agency in the struggles for an emancipated world. The paper builds on the limited amount of existing work in this area; exploring the ‘class belongingness’ of accounting information and developing an understanding which can help guide the praxis of critical accounting researchers.

AB - A central tenet of critical accounting research maintains the need to challenge and change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting research upholds this principle has been intermittently discussed. This paper aims to engage with, and further, this discussion by contributing to research linking accounting information to social movements. The paper reviews the literature on accounting and social movements, central to which is the work of Gallhofer and Haslam; using their work as a departure point we discussion the nature of accounting information and focus on social movement unionism (SMU). Drawing on Bakhtinian dialogics and classical Marxism we develop an alternative theoretical framework to analyse an example of accounting information and social movements, covering a trade union pay dispute. The paper concludes with a discussion of the class nature of accounting information, including an exploration of the implications for accounting praxis and agency in the struggles for an emancipated world. The paper builds on the limited amount of existing work in this area; exploring the ‘class belongingness’ of accounting information and developing an understanding which can help guide the praxis of critical accounting researchers.

KW - Social movements

KW - Accounting information

KW - Class

KW - Praxis

KW - Dialogics

U2 - 10.1016/j.accfor.2016.05.001

DO - 10.1016/j.accfor.2016.05.001

M3 - Article

VL - 40

SP - 220

EP - 234

JO - Accounting Forum

JF - Accounting Forum

SN - 0155-9982

IS - 3

ER -