Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2024.102728
Massimo Costa , Stefano Coronella , Giuseppe Valenza , Antonio D'Andreamatteo
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Abstract

This article proposes a historical analysis of the evolution of both the asset-liability and the revenue-expense views as accounting paradigms functional to the expression of the hegemonic relations exercised by the ruling classes in their social contexts. Focusing on the United States and Italy, the study outlines the common trajectories of the development of the revenue-expense accounting system after the initial classical asset-liability phase. It then highlights the differences in terms of the subsequent changes that drove the United States to new asset-liability positions of a financial connotation, whilst, in Italy, they were more oriented towards the consolidation of the revenue-expense view. The research methodology is based on critical accounting history lenses, using Gramsci’s concepts of Integral State, ideology, and intellectuals to analyse and understand the above developments. The study concludes that the asset-liability paradigm, which has been spreading in the United States since the 1960s, has characteristics that are useful for the neoliberal ideology and the implementation of its programme, contributing to the cultural hegemony of financial capitalism. In Italy, on the other hand, there has been the persistence of the revenue-expense paradigm, which has characteristics less compatible with the aforementioned ideology. Central to this dynamic has been the mediation of intellectuals in the accounting bodies of Civil Society and in the apparatuses of Political Society. These paradigms should, therefore, be the subject of renewed interest in the debate of the international scientific community, as well as in professional practice, in order to support the strengthening of a role of accounting intellectuals functional to the interests of the subordinate classes, for a truly emancipatory function of accounting with respect to the current dominant hegemony.

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会计范式与新自由主义。对意大利和美国(1891-1991 年)资产负债观和收入费用观演变的葛兰西式解释分析
本文对资产负债观和收入--费用观作为会计范式的演变进行了历史分析,这两种会计范式对统治阶级在其社会环境中所行使的霸权关系的表达具有功能性。本研究以美国和意大利为重点,概述了收入-费用会计制度在最初的经典资产-负债阶段之后的共同发展轨迹。然后,研究强调了美国在随后的变革中的不同之处,这些变革推动了具有金融内涵的新资产负债立场,而在意大利,这些变革则更倾向于巩固收入-费用观点。研究方法基于批判性会计史视角,使用葛兰西的整体国家、意识形态和知识分子概念来分析和理解上述发展。研究得出的结论是,资产负债范式自 20 世纪 60 年代起在美国传播,其特点有利于新自由主义意识形态及其计划的实施,有助于金融资本主义的文化霸权。而在意大利,收入-支出范式一直存在,其特点与上述意识形态不太相符。这一动态的核心是知识分子在公民社会的会计机构和政治社会的机构中发挥的中介作用。因此,国际科学界的辩论以及专业实践都应重新关注这些范式,以支持加强会计知识分子的作用,使其为从属阶级的利益服务,从而使会计对当前的主导霸权发挥真正的解放功能。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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