مداخلات حسابداری بحرانی

Starting from prior research on the functioning of intellectuals, the current study examines two questions: first, how can we intervene in social struggles in a manner that takes advantage of our expertise and offers the greatest potential for transforming and improving social practices? and second, how do we, as “intellectuals", judge the effectiveness or success of an intervention, given that the means used to effect change could well have a bearing on our legitimacy, on the very definition of “intellectual", and on our long-term efficiency. Using two case studies, we analyze the functioning of accounting within public policy struggles, and theoretically interrogate the interventions and the resultant outcomes. Although we acknowledge that the specific terrain of struggle varies, insights from these two episodes extend our understandings of accounting’s role within social conflict and perhaps, more importantly, encourage critical accountants to reintegrate the theoretical and praxis components of accounting scholarship through interventions in the public sphere.

Within critical accounting scholarship, there is a widespread recognition of the distributive and hegemonic effects of accounting (Cooper & Sherer, 1984). For example, accounting techniques, numbers and discourses support and assist in the appropriation of surplus value in core and peripheral countries (Tinker, 1980). Accounting is distributive in that it reflects and perpetuates unequal social relations by “appraising the terms of exchange between social constituencies (and by) arbitrating, evaluating and adjudicating social choices” (Tinker, 1985, p. 81). It is also ideological in that it aids in the construction of dominant class hegemony (Cooper, 1980, p. 164) by homogenizing, naturalizing and universalizing social practices in a manner that masks the underlying unequal social relations.