Accounting in (direct) action: Prefiguring emancipation in accounting research

Martínez, Daniel E.; Himick, Darlene

doi:10.1016/j.cpa.2022.102476

Cited by 7 publications

(2 citation statements)

References 49 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The second inflection point in prefiguration centres on creating horizontal, broadbased counter-institutions through the means-ends relationship (Dinerstein and Pitts, 2022;Martinez and Himick, 2022;Zanoni et al, 2017). However, determining the causal relationships between means and ends can be challenging owing to the existence of diverse prefiguration forms and the multilevel nature of social change (Parker, 2021;Schiller-Merkens, 2022b).…”

Section: Prefiguration and Social Changementioning

confidence: 99%

Prefigurative imaginaries: Giving the unbanked in Kenyan informal settlements the power to issue their own currency

Kuk,

Giamporcaro

2024

Human Relations

View full text Add to dashboard Cite

As corporate social responsibility research increasingly focuses on the role of grassroots organizations in challenging business practices, there remains a gap in understanding how these organizations prefigure alternatives to the prevailing business status quo. This study addresses this gap by developing a framework of prefigurative imaginaries, drawing from a qualitative study of a grassroots organization confronting the social irresponsibility of the Kenyan banking system in serving the poor. The framework captures how grassroots organizations use imaginaries to prefigure an alternative community currency system for enacting and foreshadowing social change. However, when attempts were made to scale up the system, these actions became disjointed, resulting in cracks within the imaginaries and the eventual abandonment of the system. Our study contributes to corporate social responsibility research by broadening its scope to include grassroots organizations and unveiling how they prefigure social change in marginalized contexts. By highlighting the significant influence of imaginaries on experiences and practices, this study underscores their role in shaping the acceptance or rejection of grassroots initiatives by the communities they aim to serve. It has implications for scholars and practitioners interested in understanding the role of imaginaries in shaping community-driven initiatives and advancing social change agendas.

show abstract

Section: Prefiguration and Social Changementioning

confidence: 99%

Prefigurative imaginaries: Giving the unbanked in Kenyan informal settlements the power to issue their own currency

Kuk,

Giamporcaro

2024

Human Relations

View full text Add to dashboard Cite

show abstract

“…For Todd May (1994, p. 68) their post structuralism, alongside anarchist thought articulates the political significance of practices that are local, generative of macro political practices and nonreducible [2]. While organizational and social movement scholars have been interested in such horizontal organization (including direct action and occupations), accounting research has largely ignored how accounting forms part of the organizational and governance infrastructure of social movements (Martinez and Himick, 2023). Thus, anarchist accounting should be considered as a basis arising from the concept of social anarchism, which seeks to develop balance and symmetry of information in disclosure to shareholders.…”

Section: Epistemologymentioning

confidence: 99%

Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran

Valiyan,

Abdoli

2023

JAOC

View full text Add to dashboard Cite

Purpose The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies. Design/methodology/approach This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis. Findings The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive. Originality/value Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

show abstract

Oppressed by consumerism: The emancipatory role of household accounting

Aresu

Monfardini

2023

Critical Perspectives on Accounting

View full text Add to dashboard Cite

Accounting in (direct) action: Prefiguring emancipation in accounting research

Cited by 7 publications

References 49 publications

Prefigurative imaginaries: Giving the unbanked in Kenyan informal settlements the power to issue their own currency

Prefigurative imaginaries: Giving the unbanked in Kenyan informal settlements the power to issue their own currency

Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran

Oppressed by consumerism: The emancipatory role of household accounting

Contact Info

Product

Resources

About