{"title":"A problematizing review of the financialization of living beings","authors":"Niina Kuokkanen","doi":"10.1016/j.cpa.2024.102739","DOIUrl":null,"url":null,"abstract":"<div><p>This paper examines the spread of financial logic and reasoning into the valuation practices by which living beings are valued. The purpose is two-fold. First, by conducting a literature review, the paper aims to connect critical accounting studies and other disciplines that address the financialization of living beings. The second purpose is cross-disciplinary as the aim is to problematize the disparate treatment of living beings in the previous financialization literature. In contrast to the previous financialization literature, this paper takes a multispecies approach by acknowledging the complex interdependences between all living beings. The research method used is a problematizing review, which enables the researcher to rethink and deconstruct dominant assumptions in the existing literature on the financialization of living beings. According to the findings, the financialization of living beings has been studied mainly from the perspective of three different theoretical traditions: 1) Foucauldian-inspired tradition of biopolitics and governmentality 2) ANT-inspired performativity and 3) financialization as a mode of Marxist capital accumulation. In addition, this paper identifies factors that enable and hamper the financialization process. By reviewing different disciplines, this paper suggests new and more holistic ways to study the financialization of living beings in critical accounting research.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000388/pdfft?md5=1329e6c98dceceb7742a27016290a450&pid=1-s2.0-S1045235424000388-main.pdf","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235424000388","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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Abstract
This paper examines the spread of financial logic and reasoning into the valuation practices by which living beings are valued. The purpose is two-fold. First, by conducting a literature review, the paper aims to connect critical accounting studies and other disciplines that address the financialization of living beings. The second purpose is cross-disciplinary as the aim is to problematize the disparate treatment of living beings in the previous financialization literature. In contrast to the previous financialization literature, this paper takes a multispecies approach by acknowledging the complex interdependences between all living beings. The research method used is a problematizing review, which enables the researcher to rethink and deconstruct dominant assumptions in the existing literature on the financialization of living beings. According to the findings, the financialization of living beings has been studied mainly from the perspective of three different theoretical traditions: 1) Foucauldian-inspired tradition of biopolitics and governmentality 2) ANT-inspired performativity and 3) financialization as a mode of Marxist capital accumulation. In addition, this paper identifies factors that enable and hamper the financialization process. By reviewing different disciplines, this paper suggests new and more holistic ways to study the financialization of living beings in critical accounting research.
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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