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Critical Perspectives on Accounting最新文献

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Giving sense to and making sense of OCI: When each component makes sense, but the whole does not 赋予开放式内部控制以意义并使其具有意义:当每个组成部分都有意义,但整体没有意义时
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-26 DOI: 10.1016/j.cpa.2024.102717
Sylvain Durocher , Claire-France Picard , Léa Dugal

The increased prevalence of fair value initiated important changes in accounting standards, one of the most contentious being the appearance of other comprehensive income (OCI). Despite the importance of conceptual grounds for the legitimacy of the profession, OCI is not conceptually defined. Our study examines the process by which OCI was integrated into IFRS on an ad hoc basis, without clear conceptual grounds. Through a documentary analysis of 12 OCI-related standard-setting projects, we examine how the IASB gave sense to, and auditors made sense of, OCI, and how these consultation interactions have contributed to the consolidation of an ad hoc approach to OCI. Our study reveals that the construction of meaning of OCI was a restricted process where the IASB only attempted to give limited meaning to the use of specific OCI items while refraining from providing an understanding for its existence conceptually. We show that auditors, generally depicted as influential actors in the development of accounting standards, made limited attempts to make sense of both the existence and use of OCI. Ultimately, OCI-related standard-setting processes led auditors to tolerate the absence of conceptual principles for OCI and accommodate the standard setter’s ad hoc approach. This progressive accommodation is indicative of the power standard setters can exercise over constituencies within consultation processes, resulting in a paradoxical use of the conceptual framework to endorse ad hoc approaches in standard development. In the end, what our study makes evident regarding OCI is that, if each component makes sense, the whole does not.

公允价值的日益普遍引发了会计准则的重大变化,其中最具争议的是其他综合收益(OCI)的出现。尽管概念上的依据对行业的合法性非常重要,但其他综合收益并没有概念上的定义。我们的研究探讨了在没有明确概念依据的情况下,其他综合收益被临时纳入《国际财务报告准则》的过程。通过对 12 个与保荐人责任相关的准则制定项目的文献分析,我们研究了国际会计准则理事会是如何理解保荐人责任的,审计师又是如何理解保荐人责任的,以及这些咨询互动是如何促进了保荐人责任临时方法的巩固。我们的研究揭示了构建OCI意义的过程是一个受限的过程,在这个过程中,国际会计准则理事会只试图对特定OCI项目的使用赋予有限的意义,而没有从概念上对其存在提供理解。我们的研究表明,审计师通常被视为会计准则制定过程中具有影响力的参与者,但他们为理解其他资本成本的存在和使用所做的努力却十分有限。最终,与 OCI 相关的准则制定过程导致审计师容忍了 OCI 概念原则的缺失,并适应了准则制定者的临时方法。这种逐步迁就的做法表明了准则制定者在磋商过程中可以对支持者行使的权力,从而导致在准则制定过程中自相矛盾地使用概念框架来认可临时方法。归根结底,我们对开放式内部审计的研究表明,如果每个组成部分都是合理的,那 么整体就是不合理的。
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引用次数: 0
Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank 重新思考会计的 "纪律 "力量:对葡萄牙银行如何将会计学科知识转化为管理战略的福柯式解读
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-26 DOI: 10.1016/j.cpa.2024.102715
Rui Vieira , Keith Hoskin

This paper seeks to re-frame the importance of a diachronic understanding of accounting’s centrality (i.e., focusing on a sense of history) to modern modes of managing as a precondition for considering how it contributes to management change initiatives synchronically (i.e., focusing on the present). It offers a re-appraisal of how a Foucault-inspired approach may enable understandings of how the diachronic is implicated in what goes on in the synchronic episodes so well studied in recent critical research into accounting, management and strategy. It then offers a reading of how a change initiative undertaken in a Portuguese bank, Iberian Bank, takes place at three levels of development and involving different sets of protagonists. It thereby seeks to open out, within accounting research, the kind of historically-informed research of ‘the present’ recommended within the strategy field by Robert Chia (2004).

本文试图重新界定从非同步角度理解会计在现代管理模式中的核心地位(即注重历史感)的重要性,以此作为考虑会计如何从同步角度(即注重当下)促进管理变革举措的先决条件。它重新评估了受福柯启发的方法如何使人们理解,在近期对会计、管理和战略的批判性研究中,同步事件是如何牵涉到非同步事件的。然后,它将解读葡萄牙伊比利亚银行的一项变革举措是如何在三个发展层次上进行的,并涉及不同的主角。因此,它试图在会计研究中,开创罗伯特-查(Robert Chia,2004 年)在战略领域所建议的那种以历史为依据的 "现在 "研究。
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引用次数: 0
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆ 专业机构和专业关闭战略:意大利中小型企业审计领域☆。
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-23 DOI: 10.1016/j.cpa.2024.102714
Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri, Raffaele Marcello

Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.

This paper is based on interviews held with the presidents of the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and a selection of presidents of the local branches, as well as on several primary and secondary documentary sources. It combines ‘closure theory’ with a Bourdieusian approach, by interpreting the profession as a field in which various forms of capital are arranged and a habitus is consolidated at the level of individual professionals. This study shows the strategy followed by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili in the period 2009–2021, through the accumulation of symbolic and social capital and the production of objectified and then institutionalised cultural capital, to achieve a condition of professional closure.

专业机构通常在其参照环境中追求支配目标,通过激活政治、文化、关系和象征手段,为其成员获取和确保经济或社会利益。本文基于对全国商业审计师协会(Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili)主席和部分地方分支机构主席的访谈,以及一些主要和次要文献资料,探讨了全国会计专业机构(Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili)在意大利中小型企业法定审计领域发挥的作用。本研究将 "封闭理论 "与布尔迪厄斯方法相结合,将专业解释为一个领域,在这个领域中,各种形式的资本得到安排,习惯在专业人员个人层面得到巩固。本研究展示了 Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili 在 2009-2021 年期间所遵循的战略,即通过积累象征性资本和社会资本,以及生产客观化和制度化的文化资本,来实现专业封闭的条件。
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引用次数: 0
Against new humanitarian management: Prefigurative accounting in the humanitarian field 反对新的人道主义管理:人道主义领域的预示性会计
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-23 DOI: 10.1016/j.cpa.2024.102718
Bruno Cazenave , Jeremy Morales

This paper studies one large humanitarian NGO, Doctors Without Borders (Médecins Sans Frontières). We argue that its accounting practices can act as a ‘prefiguration’ of the organisational practices it wants to promote more widely. Precisely, the organisation is critical of what we call a ‘new humanitarian management’, which we characterise through three interconnected dimensions – a performance model that promotes efficiency and standardised projects, increasingly financial, upward accountability, and managerialised norms and values. We therefore detail how MSF responds to this trend with a performance model that rejects commensurability and disembeddedness, an alternative form of accountability framed around (self-)criticism, and strong normative controls aiming at encouraging humanitarian entrepreneurship. These alternative practices suggest that organisations promoting emancipation externally should start by shaping their internal processes and controls to offer ‘moments of prefiguration’. We therefore contribute to the literature on alternative accounts and emancipatory accounting by discussing the possibilities of what we call ‘prefigurative accounting’.

本文研究一个大型人道主义非政府组织--无国界医生组织。我们认为,无国界医生组织的会计实践可以作为其希望更广泛推广的组织实践的 "预示"。确切地说,无国界医生组织对我们所称的 "新人道主义管理 "持批评态度,我们通过三个相互关联的方面来描述这种管理的特点--促进效率和标准化项目的绩效模式,日益增长的财务和向上问责,以及管理规范和价值观。因此,我们详细介绍了无国界医生组织如何应对这一趋势,其绩效模式摒弃了可比性和脱节性,采用了一种以(自我)批评为框架的替代问责形式,以及旨在鼓励人道主义创业精神的强有力的规范控制。这些替代性做法表明,促进外部解放的组织应首先调整其内部流程和控制措施,以提供 "预示性时刻"。因此,我们通过讨论我们所称的 "预示性会计 "的可能性,为有关替代性会计和解放性会计的文献做出了贡献。
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引用次数: 0
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting 人权会计:欧盟上市公司报告中的尽职调查证据
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-20 DOI: 10.1016/j.cpa.2024.102716
Michael Rogerson , Francesco Scarpa , Annie Snelson-Powell

This paper investigates the extent and the strategies of human rights due diligence (HRDD) disclosure by the largest 100 EU-listed firms. Our work is performed at a key point in time when institutional expectations to conduct HRDD are building, allowing us to assess firms’ readiness for emerging and forthcoming legally binding regulation in the EU. To analyse corporate disclosures, we develop a scoring tool based on the United Nations’ Guiding Principles on Business and Human Rights (UNGPs). We interpret our findings building on Oliver’s (1991) theoretical framework of firms’ strategic responses to institutional pressures, as adopted in the context of social and environmental accounting and integrated with concepts from the literature on substantive and symbolic disclosure approaches. Our contributions advance the understanding of the ways that firms are engaging with the HRDD issue and the state or level of their engagement. We reveal three key HRDD disclosure strategies: dismissal, concealment, and compliance. The presence of the dismissal category is particularly significant, implying weak engagement with HRDD for many firms in our sample. Furthermore, we find that while many firms have a talk-orientation, where they communicate a commitment to protect human rights, the extent to which disclosures are action-oriented and detail the key practice of HRDD is significantly neglected. Important implications also follow for policymakers as our results can enhance the capability of new regulation to better enforce a strategic engagement outcome.

本文调查了欧盟最大的 100 家上市公司披露人权尽职调查(HRDD)信息的程度和策略。我们的研究工作是在机构对开展人权尽职调查的预期正在形成的关键时刻进行的,这使我们能够评估企业为欧盟新出现的和即将出台的具有法律约束力的法规所做的准备。为了分析企业披露的信息,我们开发了一种基于联合国《工商业与人权指导原则》(UNGPs)的评分工具。我们以奥利弗(Oliver,1991 年)关于企业对制度压力的战略反应的理论框架为基础,在社会和环境会计的背景下,结合实质性和象征性披露方法文献中的概念,对我们的研究结果进行解释。我们的贡献有助于加深对企业参与人力资源披露问题的方式及其参与状态或程度的理解。我们揭示了三种关键的人力资源披露策略:驳回、隐瞒和遵守。拒绝类别的存在尤为显著,这意味着我们样本中的许多公司对人力资源披露问题的参与程度较弱。此外,我们还发现,虽然许多公司都以言论为导向,传达了保护人权的承诺,但以行动为导向的披露程度和详细说明人权捍卫的关键做法却明显被忽视了。我们的研究结果还对政策制定者产生了重要影响,因为我们的研究结果可以提高新法规的能力,从而更好地执行战略参与成果。
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引用次数: 0
A critical review of AI in accounting education: Threat and opportunity 人工智能在会计教育中的应用评述:威胁与机遇
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-18 DOI: 10.1016/j.cpa.2024.102711
Joan Ballantine , Gordon Boyce , Greg Stoner

In this essay, we contribute to the limited literature that has critically examined the potential implications of generative AI on the accounting academy and accounting education (AE). We argue that the recent accelerated growth of AI, especially large language models (LLMs) such as ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently address to survive in the long term. Developments in AI have, we suggest, created a ‘change-inducing crisis’, presenting a unique opportunity for accounting academics to address the uncritical and problematic functionalist view of the discipline and the technical reductionism of accounting. Our arguments represent a call for action to embrace AI in learning and teaching practices in a way that brings about a renewed focus on the human dimension of accounting, incorporating broader social and critical perspectives, thereby addressing longstanding calls for change in AE to move beyond the technical, managerial, and financial focus (core of the AE curriculum) that has dominated the discipline for many decades. Accounting academics have a fundamental role to play in recognising the nature of the threats and the associated challenge of AI and to seize the opportunities available in ways that bring both critique and being critical to the fore. However, to bring about the sort of change we argue for in this essay, the accounting academy has to lead to ‘take education back from the market’ and provide the impetus that can make accounting education more relevant to our students and the needs of contemporary society.

在这篇文章中,我们将为批判性地研究生成式人工智能对会计学术界和会计教育(AE)的潜在影响的有限文献做出贡献。我们认为,最近人工智能的加速发展,尤其是大型语言模型(LLMs),如 ChatGPT,提出了会计学术界急需解决的重大问题和挑战,以便长期生存下去。我们认为,人工智能的发展带来了一场 "诱发变革的危机",为会计学术界提供了一个独特的机会,以解决对学科不加批判和存在问题的功能主义观点以及会计的技术还原论。我们的论点呼吁采取行动,在学习和教学实践中拥抱人工智能,重新关注会计的人文维度,纳入更广泛的社会和批判性视角,从而回应长期以来对会计教育变革的呼吁,超越数十年来主导该学科的技术、管理和财务重点(会计教育课程的核心)。在认识人工智能的威胁和相关挑战的本质方面,会计学术界可以发挥根本性的作用,并以批判和批判性的方式抓住现有的机遇。然而,要实现我们在本文中所主张的变革,会计学术界必须带头 "将教育从市场中夺回",并提供动力,使会计教育更贴近我们的学生和当代社会的需求。
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引用次数: 0
From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC) 从机构整合到机构消亡:国际综合报告理事会(IIRC)的解体
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-17 DOI: 10.1016/j.cpa.2023.102699
Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom

This paper presents an in-depth contextual analysis of the rise and recent demise of the International Integrated Reporting Council (IIRC). The IIRC entered its ‘Breakthrough Phase’ for Integrated Reporting (<IR>) in 2013 and progressed to its ‘Momentum Phase’ in late 2018. The ‘Global Adoption Phase’ of <IR> was expected to commence in 2021 and conclude in 2026. However, by the middle of 2023, the IIRC ceased to exist as a separate entity and the future adoption of its much vaunted <IR> Framework was fundamentally uncertain. Drawing on a comprehensive examination of documentary evidence and a series of 34 in-depth interviews with key players associated with the IIRC’s development, this paper studies how and why the IIRC went so rapidly from being a notable ‘is’ to a definitive ‘was’ in less than a decade. Our analysis traces the IIRC’s shifting strategic priorities in pursuit of a new corporate reporting norm and illustrates how these priorities underpinned a concerted effort at institutional integration in the corporate reporting field. We show how the nature of this attempted integration eventually led to the IIRC’s demise. In seeking to understand the IIRC’s strategic choices and actions we pinpoint the interrelated significance of ‘invisibilities and exclusions’, ‘the dance of agency’, and ‘conceptual promiscuity’. We conclude that the IIRC’s ultimate legacy may not be what it integrated in terms of corporate reporting but what it chose or was required to exclude or forget.

本文对国际综合报告委员会(IIRC)的兴起和近期的消亡进行了深入的背景分析。国际综合报告委员会于2013年进入综合报告(<IR>)的 "突破阶段",并于2018年底进入 "动力阶段"。预计综合报告的 "全球采用阶段 "将于 2021 年开始,2026 年结束。然而,到2023年中期,国际注册会计师协会作为一个独立实体已不复存在,其备受推崇的<投资者关系>框架的未来采用也从根本上不确定。本文通过对文件证据的全面研究,以及对与 IIRC 发展相关的主要参与者进行的一系列 34 次深入访谈,研究了 IIRC 如何以及为何在不到十年的时间内从一个值得注意的 "是 "迅速转变为一个确定的 "曾经是"。我们的分析追溯了 IIRC 在追求新的公司报告规范过程中不断变化的战略重点,并说明了这些重点如何支撑了公司报告领域机构整合的协同努力。我们展示了这种整合尝试的性质如何最终导致 IIRC 的消亡。在试图理解 IIRC 的战略选择和行动时,我们指出了 "不可见性和排斥性"、"代理舞蹈 "和 "概念杂交 "之间相互关联的重要意义。我们的结论是,国际独立报告审查委员会的最终遗产可能不是它在企业报告方面所整合的内容,而是它选择或被要求排除或遗忘的内容。
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引用次数: 0
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence 复式簿记和单式簿记:它们的比较优势、互补性和共存性
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-12 DOI: 10.1016/j.cpa.2024.102702
Tsygankov Kim Yuryevich

The discussions on the relationship of the development of capitalism with double-entry bookkeeping (DEB) and single-entry bookkeeping (SEB), initiated by Sombart and Yami, gained a new quality after Bryer's research. During these discussions, the parties repeatedly referred to the comparative advantages of DEB and SEB. But these advantages were only mentioned, and their detailed analysis was not carried out. This article is devoted to filling this gap. The analysis showed that both systems completely coincided at the basic level: they were intended for capital accounting, formed the same balance sheets, and used the same methods and registers. The differences were only in the smaller nomenclature of accounts formed by various stages of the SEB in the General Ledger and, accordingly, in lower costs for its maintenance. Therefore, DEB can be interpreted as an advanced version of SEB. Both systems, mistakenly perceived as competitors, complemented each other well, contributing to the development of capitalism in the entire spectrum of its transitional forms.

由松巴特和亚米发起的关于资本主义发展与复式记账法(DEB)和单式记账法(SEB)关系的讨论,在布赖尔的研究之后有了新的质量。在这些讨论中,双方反复提到 DEB 和 SEB 的比较优势。但这些优势只是被提及,并未得到详细分析。本文将致力于填补这一空白。分析表明,两种制度在基本层面上是完全一致的:它们都用于资本会计,形成相同的 资产负债表,使用相同的方法和登记簿。不同之处仅在于总分类账中 SEB 各阶段形成的账户名称较少,因此维护成本较低。因此,可以将 DEB 视为 SEB 的高级版本。这两种制度被误认为是竞争对手,但却相得益彰,促进了资本主义过渡形式的全面发展。
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引用次数: 0
Wealth taxes and the post-COVID future of the state 财富税和新冠疫情后国家的未来
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102431
Jane Andrew , Max Baker , Christine Cooper , Jonathan Tweedie

Over the last 30 years, Critical Perspectives on Accounting has published work placing tax as the central object of study. While this literature offers insights into the social, economic, environmental, and political importance of corporate tax, few focus on the individual. In placing the individual at the centre of this essay, we argue for a wealth tax targeting the super-rich to restore equality, decency, and the social contract. While there has been much discussion of wealth taxes, building popular support for a tax on the rich is extraordinarily difficult. Here we make the case for a tax on wealth, drawing on both consequentialist and non-consequentialist notions of justice, suggesting that a wealth tax may offer a crucial antidote to the social inequalities that have intensified as a result of COVID-19. At the very least, a wealth tax needs to be considered as a means to recalibrate the financial gains made by a handful of individuals during the pandemic. If the state is to be an effective actor in the post-COVID future, we must build on the empirical evidence around us to make the case that sustained public wealth will always be essential to our collective survival.

在过去的 30 年中,《会计批判视角》出版了大量以税收为核心研究对象的著作。虽然这些文献对企业税收在社会、经济、环境和政治方面的重要性提出了见解,但很少有文献关注个人。本文以个人为中心,主张对超级富豪征收财富税,以恢复平等、体面和社会契约。虽然关于财富税的讨论很多,但要让民众支持对富人征税却异常困难。在此,我们从结果主义和非结果主义的正义观出发,提出征收财富税的理由,认为财富税可能是解决因 COVID-19 而加剧的社会不平等问题的重要方法。至少,需要考虑将财富税作为一种手段,以重新调整少数人在大流行病期间获得的经济收益。如果国家要在后 COVID 时代成为一个有效的行动者,我们就必须以我们身边的经验证据为基础,证明持续的公共财富对我们的集体生存至关重要。
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引用次数: 10
The roles of accounting in the racial organization of work 会计在种族工作组织中的作用
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2023.102661
Driver Ferney Ramírez-Henao , Alejandro Sánchez-Guevara

This paper analyzes the links between accounting, race, and labor control from a critical perspective. For this purpose, a decolonial perspective is adopted. In particular, the colonial matrix of power is used to analyze a case of labor precarization in a sugar mill in the geographic valley of the Cauca River in Colombia. The study assumes that the precarization of individuals/peoples in contexts with a colonial legacy is fundamentally associated to classification/hierarchization processes based on race, knowledge, being, and territory (Quijano, 2000; Walsh, 2008; Segato, 2014). This paper contributes to a better understanding of the role of accounting in labor precarization in environments with a colonial legacy, showing that, unlike previous literature has proposed, accounting exercises multiple roles in the same organizational time and space, with these roles not necessarily being subordinated to whether the geopolitical realities of the Global South or the Global North are analyzed. Considering the case analyzed, when accounting wishes to control the labor of salaried and non-racialized people, it predominantly exercises its constitutive and transformative role in order to make labor more efficient-profitable, while at the same time it can exercise a reproductive and representative role by (re)creating over-exploitation mechanisms on non-salaried and racialized people to maintain an unequal-racist-discriminatory social order.

本文从批判的角度分析了会计、种族和劳动控制之间的联系。为此,本文采用了非殖民主义视角。特别是,本文利用殖民权力矩阵来分析哥伦比亚考卡河流域一家糖厂的劳动不稳定案例。本研究认为,在殖民遗产背景下,个人/民族的不稳定化从根本上说与基于种族、知识、存在和领土的分类/等级化过程有关(Quijano,2000;Walsh,2008;Segato,2014)。本文有助于更好地理解会计在殖民遗留环境下劳动不平等中的作用,表明与以往文献所提出的不同,会计在同一组织时空中扮演着多重角色,而这些角色并不一定从属于分析的是全球南部还是全球北部的地缘政治现实。就所分析的案例而言,当会计希望控制工薪阶层和非种族化人群的劳动时,它主要行使其构成性和变革性角色,以使劳动更有效率--有利可图,同时,它还可以通过(重新)创建对非工薪阶层和种族化人群的过度剥削机制来行使再生产性和代表性角色,以维持不平等--种族主义--歧视性的社会秩序。
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引用次数: 0
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