关于Covid-19,树木教会了我什么:关系会计和其他魔法

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2022-02-03 DOI:10.1108/aaaj-02-2022-138
Diane-Laure Arjaliès
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引用次数: 1

摘要

五年前,当我离开巴黎,搬到五大湖中部的一个大学城森林城(Forest City)居住时,我的大多数朋友都认为我在变傻,正在经历一种乡村父母的危机。虽然现实是世界正在分崩离析,但树木拒绝告诉我它们的秘密,而我作为一名会计学者对复苏的潜在贡献,至少可以说是不清楚的。鹿成了精神动物,教会我什么是坚韧和无条件的爱;海狸:皮毛贸易的象征,以及与之相关的对西方的征服;蒲公英:在混乱的新鲜食品供应链中,潜在的沙拉替代品。虽然经济学将人类描绘成理性的经济人,愿意最大化自己的利益,但关系社会学将社会关系置于经济行为的中心(Wherry, 2016)。
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What trees taught me about Covid-19: on relational accounting and other magic
When I left Paris five years ago to live in the Forest City, a small college town in the middle of the Great Lakes, most of my friends believed that I was becoming foolish, going through a sort of countryside parental crisis. While the reality was that the world was falling apart, the trees refused to tell me their secrets, and my potential contribution as an accounting academic to the recovery was, to say the least, unclear. Deer became spirit animals teaching me about resilience and unconditional love, beavers: symbolic incarnation of the fur trade and the associated conquest of the West and dandelions: potential salad substitutes in a messed-up supply chain of fresh food. While economics portrays human beings as rational Homo economicus willing to maximize their own benefits, relational sociology places social relationships at the center of economic action (Wherry, 2016).
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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