如果批判不可持续,还剩下什么?对Bigoni和Mohammed的评论

If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed

Critical Perspectives on Accounting · 2023
被引 4
ABS 3

中文导读

评论Bigoni和Mohammed的观点,认为批判性会计研究并非攻击资本主义的武器,而是滋养和维持它的工具;作者反驳其夸大资本主义的持久性,强调资本主义是偶然的、可争议的历史生活方式。

Abstract

Critical perspectives on accounting are not weapons for assaulting capitalism, they are tools which nourish and sustain it: this is the polemic contention of Bigoni and Mohammed. In this commentary, I examine this provocation, exploring its theoretical grounding in the work of Deleuze and Guattari. I suggest that Bigoni and Mohammed’s argument overstates the durability of capitalism, making it appear irresistible, inevitable, and supernatural. Though it may appear irresistible, I argue that we must see capitalism as a contingent, contestable, historically specific way of life. Human beings can live and have lived in many other ways. Paradoxically, in casting radical doubt upon the seemingly unquestionable value of critique, Bigoni and Mohammed exemplify the value of and need for truly critical thought.

会计学批判理论资本主义政治经济学