دانلود مقاله پیش بینی رهایی در تحقیقات حسابداری
چکیده
مقدمه
حسابداری رهایی بخش
اقدام مستقیم، پیش بینی و حسابداری
حسابداری در Occupy Edmonton
ایجاد درآمد و هزینه در دسترس و ساده
بحث و نتیجه گیری
منابع
Abstract
Introduction
Emancipatory accounting
Direct action, prefiguration, and accounting
Accounting in Occupy Edmonton
Making revenue and expenses accessible and simple
Discussion and conclusion
References
چکیده
این مقاله رویکردهای آگاهانه آنارشیستی تصمیم گیری جمعی، خودسازماندهی و ضد سلسله مراتب را به تحقیقات حسابداری رهایی بخش از طریق مطالعه کنش مستقیم و شیوه های اولیه آن معرفی می کند. در ابتدایی ترین شکل خود، کنش مستقیم وسیله ای برای ایجاد تغییر اجتماعی است به گونه ای که خود کنش تغییراتی را که شرکت کنندگان می خواهند در سطح اجتماعی ایجاد کنند، مدل می کند (یعنی پیش تصویر می کند). از طریق مثال اشغال ادمونتون، کارکردهای مختلف حسابداری را نشان می‌دهیم و نشان می‌دهیم که چگونه تمایل آن به مداخله سلسله مراتبی و سازماندهی بیش از حد با شیوه تصمیم‌گیری خودسازماندهی و ضد سلسله مراتبی اشغالگران تنش می‌کند. به محققان حسابداری میان رشته ای و رهایی بخش پیشنهاد می کنیم که حسابداری در مرکز عمل مستقیم خود قرار دارد. حسابداری فقط یک خروجی نیست، یعنی یک حساب رهایی بخش که توزیع و استثمار نابرابر را آشکار می کند، یا جنبش های اجتماعی را قادر می سازد تا روایت های متضاد ارائه کنند. همچنین جزء سازمانی کنش رهایی بخش مستقیم است.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This article introduces anarchist-informed approaches of collective decision-making, self-organizing, and anti-hierarchy into emancipatory accounting research through the study of direct action and its prefigurative practices. At its most basic form, direct action is a means of bringing about social change in such a way that the action itself models (i.e., prefigures) the change participants wish to bring about at a societal level. Through the example of Occupy Edmonton, we show the different functions of accounting and how its tendency to intervene hierarchically and over-organize comes into tension with occupiers’ self-organizing and anti-hierarchical mode of decision-making. To interdisciplinary and emancipatory accounting researchers we propose that accounting is at the centre of direct action itself. Accounting is not only an output, that is, an emancipatory account that reveals unequal distribution and exploitation, or enables social movements to provide counter narratives. It is also an organizational component of direct emancipatory action.
Introduction
Social movements have a variety of means at their disposal to change oppressive institutions (Reinecke, 2018). These include electoral politics, protests, negotiations, and direct action. While these methods all express dissatisfaction with the status quo, direct action is a tactic that “favours physical intervention against state [and corporate] power” rather than appealing to authorities to address a concern through institutional mechanisms such as electoral politics (Graeber, 2002, p. 62). Examples of direct action abound, both historically and in the present: the Black Panther Party’s free breakfast for children program in impoverished urban neighbourhoods in the US, the Indian boycott of British goods organized by Mahatma Gandhi, the anti-globalization movement activists that shut down the 1999 WTO Ministerial Conference in Seattle, and labour strikes. Other approaches emphasize the creation of autonomous spaces with decentralized forms of decision-making, from the Zapatistas self-governed autonomous zone in Southern Mexico and the Argentinean workers taking over of abandoned factories, to the occupations of squares by the Indignados in Madrid. For Barthold et al. (2018, p. 7), what the latter examples have in common is that:
Discussion and conclusion
Through this example of accounting in direct action we can start to appreciate how accounting is implicated in a self-organizing and anti-hierarchical setting. Occupy Edmonton brought together a multitude of divergent people, aspirations, and actions. And, while this multitude encamped in a small park in downtown Edmonton may have seemed disorganized, things were nevertheless getting done: Food was cooked and provided, marshals kept the camp safe, decisions were collectively made, actions were.