Activism and accounting

TY - CHAP

T1 - Activism and accounting

AU - Dey, Colin

PY - 2024

Y1 - 2024

N2 - This chapter explores accounting’s relationship with activism, which may be understood as forms of social protest and intervention intended to challenge existing structures and institutions and achieve societal change. The chapter explores the variety of contexts and settings within which activist accounts have emerged, as well as the extent of differences in form and content. Some associated trends are identified, including an ongoing broadening in scope, a recognition that change can be achieved at different scales, and efforts to locate and refine activist accounting practice within debates around democratic engagement and conflict resolution. The chapter also highlights how the academic literature remains somewhat divided in its view of the broader political potential and measurable success of accounting as a form of symbolic activism. While this is perhaps not surprising, the chapter concludes by arguing that activism continues to represent an avenue of fundamental importance and possibility for accounting research.

AB - This chapter explores accounting’s relationship with activism, which may be understood as forms of social protest and intervention intended to challenge existing structures and institutions and achieve societal change. The chapter explores the variety of contexts and settings within which activist accounts have emerged, as well as the extent of differences in form and content. Some associated trends are identified, including an ongoing broadening in scope, a recognition that change can be achieved at different scales, and efforts to locate and refine activist accounting practice within debates around democratic engagement and conflict resolution. The chapter also highlights how the academic literature remains somewhat divided in its view of the broader political potential and measurable success of accounting as a form of symbolic activism. While this is perhaps not surprising, the chapter concludes by arguing that activism continues to represent an avenue of fundamental importance and possibility for accounting research.

KW - Accounting

KW - accountability

KW - activism

KW - social movements

KW - democracy

KW - emancipation

UR - https://www.e-elgar.com/shop/gbp/handbook-of-accounting-in-society-9781803921990.html

UR - https://www.scopus.com/pages/publications/85197151155

U2 - 10.4337/9781803922003.00035

DO - 10.4337/9781803922003.00035

M3 - Chapter (peer-reviewed)

SN - 9781803921990

SP - 280

EP - 293

BT - Handbook of Accounting in Society

A2 - Vollmer, Hendrik

PB - Edward Elgar Publishing

ER -