会计与社会动员:哥伦比亚大学生运动的对抗性账目

Accounting and social mobilization: The counter accounts of the university student movement in Colombia

Critical Perspectives on Accounting · 2024
被引 10
ABS 3

中文导读

研究了2018年哥伦比亚大学生运动中对抗性账目如何帮助组织、教育和合法化学生运动,最终推动政府增加公共大学预算。

Abstract

This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.

会计学社会运动政治学社会学公共政策