Critique is unsustainable: A polemic

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI:10.1016/j.cpa.2023.102555

Michele Bigoni, Sideeq Mohammed

引用次数: 4

Abstract

In this polemical essay, we seek to provoke reflection and debate on the role of critique in addressing the global ecological crisis that we find ourselves confronted with in the Anthropocene. Drawing from Deleuze and Guattari’s reading of capitalism, we will suggest that the core functional process of capitalism is one of infinite growth that subsumes any attempts at resistance, escape, or socially progressive practice. Critique, we will suggest, is a part of capitalist processes, not an opposition to it. Consequently, we will argue that, given the inextricable imbrication of accounting and capitalism, without an impossible and unconceptualisable ‘post-capitalist accounting’, all notions of sustainable accounting are protracted exercises in futility that serve rather than abate ecological collapse. Paradoxically, any attempt to produce such accounting makes it harder to achieve.

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批判是不可持续的:一场论战

在这篇争论性的文章中，我们试图激发对批判在解决我们在人类世面临的全球生态危机中的作用的反思和辩论。从德勒兹和瓜塔里对资本主义的解读中，我们将提出，资本主义的核心功能过程是无限增长的过程之一，它包含了任何抵抗、逃避或社会进步实践的尝试。我们认为，批判是资本主义进程的一部分，而不是资本主义进程的对立面。因此，我们将认为，鉴于会计和资本主义不可分割的交织，如果没有一个不可能和不可概念化的“后资本主义会计”，所有可持续会计的概念都是徒劳无益的长期练习，而不是减轻生态崩溃。矛盾的是，任何产生这种会计方法的尝试都会使其更难实现。

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

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

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