会计与社会动员：哥伦比亚大学生运动的反账户

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-01-28 DOI:10.1016/j.cpa.2024.102703

Mauricio Gómez-Villegas, Danilo Ariza-Buenaventura

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摘要

本文旨在描述和理解反账户在组织 2018 年哥伦比亚大学生运动中的作用。通过政治过程模型（PPM），我们展示了反账户如何参与社会运动的组织和认知解放过程，以实现集体行动。采用参与式行动研究（PAR）的方法论视角，我们研究了因哥伦比亚公立大学资金不足导致的结构性危机而浮出水面的大学生运动案例。我们提供了证据，说明反账户如何支持学生运动的组织、教育和合法化进程，从而促进了持续的动员，并促使国家政府同意采取公共政策行动，增加该部门的预算。

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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Accounting and social mobilization: The counter accounts of the university student movement in Colombia

This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.

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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