کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5033270 1471237 2017 21 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Re-politicizing social and environmental accounting through Rancière: On the value of dissensus
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Re-politicizing social and environmental accounting through Rancière: On the value of dissensus
چکیده انگلیسی
The aim of this paper is to demonstrate the value and potential of Jacques Rancière's writings in developing social and environmental accounting (SEA) in ways that help revitalize democratic politics. Key concepts and theoretical insights from Rancière's own texts and commentaries by others are presented and the political potential of SEA theory and practice reflected on. We argue that Rancière's account of politics as a radical challenge to the established order based on egalitarian logic and supporting historical examples highlight the limitations of consensus-oriented SEA engagement and demonstrate the need for, and enabling potential of, dissensus in opening new social realities. In stark contrast to the post-political trends that dominate in SEA and contemporary neoliberal democracies, we show how Rancière's insights on emergent political demands and the staging of dissensus in opposition to police logic contribute to debates on SEA engagement. We illustrate the power and originality of Rancière's thinking by re-examining two SEA studies - those of Unerman and Bennett (2004) and Archel, Husillos & Spence (2011) - through a Rancièrian lens.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 61, August 2017, Pages 1-21
نویسندگان
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