Accounting in Babel? Constructing social accounting as a multi-logical performance

In this paper, we take our relational constructionist style of thinking to examine differing constructions of foot and mouth disease (FMD)1 in the UK. We do so in order to highlight the dominant relationship construction. We argue that this could be metaphorised as 'accounting in Babel'-as multiple competing monologues-many of which remained very local and subordinated by a dominant logic. However, from a relational constructionist point of view, it is also possible to argue that social accounting can be done in a more multi-logical way that gives space to dialogue and multiplicity. In the present (relational constructionist) view, accounting is no longer 'just' a question of knowledge and methodology but also a question of value and power. To render accounting practices more ethical they must be more multi-voiced and enable 'power to' rather than 'power over'.