Accounting and social movements: An exploration of critical accounting praxis
本文探讨会计信息如何服务于社会运动，以工会薪酬争议为例，结合巴赫金对话理论和古典马克思主义，分析会计信息的阶级属性，为批判性会计研究者提供实践指导。
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. \n \nThe 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. \n \nThe 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.