(自我)问责实践与被隐匿的非能体:乳糜泻案例研究

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2024.102737
Anne Steinhoff , Rebecca Warren , David Carter
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引用次数: 0

摘要

本文探讨了组织中不能工作的身体与问责做法之间的关系。通过对患有乳糜泻的专业人员进行口述历史访谈,我们说明了患有这种自身免疫性疾病的员工试图在工作中说明情况,但往往达不到问责标准。我们关注的重点是组织中绩效的社会要素、社会属性和对健康身体的体现性认知,关注雇主发起的问责实践和员工的回应,我们称之为员工调整问责实践。我们发现,患有乳糜泻的员工试图体现健康的身体,隐瞒患病经历,并以问责的名义对自己的身体施暴。我们的研究结果特别借鉴了 Messner(2009 年)对组织中问责自我的道德暴力体验的阐述,表明问责的非健全人可以对身体实施暴力,以试图达到问责期望。我们对批判性会计学中越来越多的研究会计实践如何限制问责的具身自我体验的文献做出了贡献。我们通过探讨问责实践在工作中长期健康和疾病管理领域的影响,进一步扩展了这方面的研究。
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(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.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
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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