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反会计与社会转型:雅努古之道

Counter-accounting and social transformation: Yaṉangu way

Accounting, Auditing and Accountability Journal · 2023
被引 4
ABS 3

中文导读

研究原住民权利运动中公民如何通过反会计实践挑战既有政治规范,分析成功因素与障碍,基于对雅努古社会运动的长期田野调查。

Abstract

Purpose This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining. Design/methodology/approach Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork. Findings The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances. Originality/value This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

社会学政治学原住民研究会计学社会运动