“Who am I? Where are we? Where do we go from here?” Marxism, voice, representation, and synthesis

Abstract

Recently Kim (2008) and Chua (1998) have warned critical accounting researchers of the dangers involved in oral history research in accounting involving a privileged researcher(s) and a cultural or racial "other". The end result of this research often is that the researcher gets a promotion and a pay rise whilst the others remain in the same position that they were in before the research. These warnings are extremely important and should be the source of much personal reflection and even agonizing on the part of those researchers that do this type of research. However, I argue that Kim"s negative tone, whilst justified in a polemic, should not discourage researchers to the extent that they shy away from compassionate explorations of topics involving the other in favour of "safer" capital markets or other mainstream accounting research. Those researchers writing from a Marxist perspective will continue to see the primary source of exploitation as the capitalist production process and its extraction of surplus-value from the workers without payment. This does not mean that such researchers somehow "ignore race" although some types of racist acts Marxism finds hard to explain satisfactorily. To illustrate these arguments, I present a case study of the legendary 1970s punk musician and philosopher Joe Strummer of the Clash to suggest how a compassionate and authentic individual can meaningfully and boldly address issues of the other and the exploitation that they face within a Marxist framework. The maturation and increased sophistication of Strummer"s lyrics by 1978 suggest that young artists (and researchers) need to be permitted the opportunity to make mistakes and to grow as part of their own existentialist personal journeys.

Accounting's past, present and future: the unifying power of history

“…Further elaboration of oral history as a narrative research methodology is found in Haynes (2010), James (2010) and Kim (2008).…”

Construction of research articles in the leading interdisciplinary accounting journals

“…Toms (2010c) is equally frugal in his AAAJ article, again only using a minimum number of sections, namely: Abstract; Introduction; Strategy, value theory and accounting; Conceptual framework; Discussion; and Conclusions. An even simpler structure is used in the CPA article by James (2010a), who has only four sections: Abstract; Introduction and theoretical framework; Lyrics study; and Conclusions. CPA also evidences only five sections in nine other articles (Asenova and Beck, 2010;Ball and Craig, 2010;Guidi et al, 2010;Hanlon, 2010;Josiah et al, 2010;McKinlay and Pezet, 2010;Noël et al, 2010;Toms, 2010b;Young and Williams, 2010) But journals also accept complex articles with numerous sections and headings.…”

Upaya Perumusan Prinsip Counter Accounting dengan Memanfaatkan Filosofi Punk sebagai Counter Culture

“…Perlawanan lainnya terdapat penelitian akuntansi yang secara tegas meman-faatkan filosofi punk, yaitu James (2008James ( , 2009James ( , 2010James ( , 2011, James dan Walsh (2011) yang menekankan pentingnya filosofi "just be yourself (jadilah diri sendiri)" dan dapat termodifikasi menjadi "just create yourself (bentuklah dirimu sendiri)" bagi calon akuntan, calon manajer, dan peneliti akuntansi. Beberapa hasil penelitian ini telah terpublikasi pada jurnal alternatif atau non-mainstream pada Critical Perspectives on Accounting (Richardson 2014) dan Accounting Forum (Kaidonis 2009).…”

“…James (2010) menulis artikel yang dilatarbelakangi oleh hasil penelaahan pustakanya yang mengingatkan peneliti akuntansi kritis dalam melakukan penelitian sejarah akuntansi interpretif secara lisan, dimana partisipan tidak merasakan manfaat sama sekali karena kondisi yang mereka alami sama seperti sebelum penelitian dilakukan. Dengan latar belakang ini James (2010) Palais" (1978) berupa seseorang dapat diberikan kesempatan untuk membuat kesalahan sebagai bagian dari proses perjalanan menuju kematangan dalam rangka membentuk identitas dirinya melalui tindakan yang dilakukannya dan studi kasus ini juga menunjukkan eksploitasi yang dialami pihak lain dalam kerangka analisis Marxist. Berdasarkan hal ini maka James (2010) menyarankan dan membuktikan kepada para peneliti akuntansi kritis untuk tidak perlu khawatir dan kehilangan dorongan dalam melakukan penelitian sejarah akuntansi interpretif secara lisan daripada harus terpaksa dan tereksploitasi melakukan penelitian pasar modal akuntansi mainstream.…”