{"title":"(自我)问责实践与被隐匿的非能体:乳糜泻案例研究","authors":"Anne Steinhoff , Rebecca Warren , David Carter","doi":"10.1016/j.cpa.2024.102737","DOIUrl":null,"url":null,"abstract":"<div><p>This paper explores the relationship between the non-able body and accountability practices in organizations. Through oral history interviews with celiac-afflicted professionals, we illustrate that employees with this autoimmune condition seek to give an account, but often fail to live up to, accountability standards at work. We focus on the way that social elements of performance, social attributes and embodied perceptions of a healthy body are accounted for in organizations, paying attention to employer-initiated accountability practices and employees’ responses which we term employee-adjusted accountability practices. We find that employees with celiac disease attempt to embody an able body, hiding experiences with the disease and can do violence to their own bodies in the name of accountability. In particular, drawing on <span>Messner (2009)</span>, who articulated the experience of ethical violence on the accountable self in organizations, our findings show that the accountable non-able body self can enact physical violence to the body in an attempt to meet accountability expectations. We contribute to a growing body of literature in critical accounting that researches the way that accounting practices restrict the experiences of the accountable embodied self. We extend such efforts by exploring the impact of accountability practices in the area of long-term health and disease management at work.</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/S1045235424000364/pdfft?md5=4b89ac54db45e5ab034a8712941df42d&pid=1-s2.0-S1045235424000364-main.pdf","citationCount":"0","resultStr":"{\"title\":\"(Self-) accountability practices and the invisibilized non-able body: a case study of celiac disease\",\"authors\":\"Anne Steinhoff , Rebecca Warren , David Carter\",\"doi\":\"10.1016/j.cpa.2024.102737\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This paper explores the relationship between the non-able body and accountability practices in organizations. Through oral history interviews with celiac-afflicted professionals, we illustrate that employees with this autoimmune condition seek to give an account, but often fail to live up to, accountability standards at work. We focus on the way that social elements of performance, social attributes and embodied perceptions of a healthy body are accounted for in organizations, paying attention to employer-initiated accountability practices and employees’ responses which we term employee-adjusted accountability practices. We find that employees with celiac disease attempt to embody an able body, hiding experiences with the disease and can do violence to their own bodies in the name of accountability. In particular, drawing on <span>Messner (2009)</span>, who articulated the experience of ethical violence on the accountable self in organizations, our findings show that the accountable non-able body self can enact physical violence to the body in an attempt to meet accountability expectations. We contribute to a growing body of literature in critical accounting that researches the way that accounting practices restrict the experiences of the accountable embodied self. We extend such efforts by exploring the impact of accountability practices in the area of long-term health and disease management at work.</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/S1045235424000364/pdfft?md5=4b89ac54db45e5ab034a8712941df42d&pid=1-s2.0-S1045235424000364-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/S1045235424000364\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235424000364","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
(Self-) accountability practices and the invisibilized non-able body: a case study of celiac disease
This paper explores the relationship between the non-able body and accountability practices in organizations. Through oral history interviews with celiac-afflicted professionals, we illustrate that employees with this autoimmune condition seek to give an account, but often fail to live up to, accountability standards at work. We focus on the way that social elements of performance, social attributes and embodied perceptions of a healthy body are accounted for in organizations, paying attention to employer-initiated accountability practices and employees’ responses which we term employee-adjusted accountability practices. We find that employees with celiac disease attempt to embody an able body, hiding experiences with the disease and can do violence to their own bodies in the name of accountability. In particular, drawing on Messner (2009), who articulated the experience of ethical violence on the accountable self in organizations, our findings show that the accountable non-able body self can enact physical violence to the body in an attempt to meet accountability expectations. We contribute to a growing body of literature in critical accounting that researches the way that accounting practices restrict the experiences of the accountable embodied self. We extend such efforts by exploring the impact of accountability practices in the area of long-term health and disease management at work.
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