Facilitative reforms, democratic accountability, social accounting and learning representative initiatives
研究了工会如何通过学习代表倡议改变工作场所问责关系并发展社会会计，探讨了批判会计师对促进性改革的潜在贡献。
This article considers critical accountants’ potential contribution to progressive reforms by examining how trade unions transformed workplace accountability relationships and developed social accounts as part of a workplace learning initiative. The article develops and utilises the concept of facilitative reforms to interpret the advances brought by learning representative initiatives and accompanying changes in broader civil society, workplace relationships and social accounts in the UK and New Zealand. The article finds that the experience of the learning representative initiatives suggests that critical accountants’ support of facilitative reforms may sometimes be a fruitful strategy.