کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1000787 | 937059 | 2014 | 18 صفحه PDF | دانلود رایگان |
This study examines the role of accounting and other calculative practices in the context of a natural disaster and subsequent emergency-relief effort. Relying on document analysis and interviews with key participants, the study chronologically examines when, how, and with what effects accounting and other associated practices were mobilized in the follow-up to an earthquake that occurred in the Abruzzo region of central Italy in 2009. The study considers these practices through the three lenses of private-interest maximization, inequality, and suffering. The study shows how accounting actors simultaneously serve multiple ethical masters, and how one of these can come to dominate accounting's ‘moral economy’. In so doing, the study helps bridge the gap between ethics and critical accounting research.
Journal: Critical Perspectives on Accounting - Volume 25, Issue 7, October 2014, Pages 652–669