批判是不可持续的:一场论战

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
{"title":"批判是不可持续的:一场论战","authors":"Michele Bigoni,&nbsp;Sideeq Mohammed","doi":"10.1016/j.cpa.2023.102555","DOIUrl":null,"url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000035/pdfft?md5=7f4669d12a1ea525ad3c6c54f42f7fd7&pid=1-s2.0-S1045235423000035-main.pdf","citationCount":"4","resultStr":"{\"title\":\"Critique is unsustainable: A polemic\",\"authors\":\"Michele Bigoni,&nbsp;Sideeq Mohammed\",\"doi\":\"10.1016/j.cpa.2023.102555\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>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.</p></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2023-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S1045235423000035/pdfft?md5=7f4669d12a1ea525ad3c6c54f42f7fd7&pid=1-s2.0-S1045235423000035-main.pdf\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1045235423000035\",\"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/S1045235423000035","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 4

摘要

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。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Critique is unsustainable: A polemic

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.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
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
期刊最新文献
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South Mediating ESG: Mapping individual responses to a changing field Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements Environmental accounting: In communicating reality, do we construct reality? Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1