Como e porque devemos contabilizar a (e nos responsabilizar pela) violência - uma abordagem reflexiva

Autores

  • Cheryl R. Lehman Hofstra University Hempstead NY 11549 USA

DOI:

https://doi.org/10.21446/scg_ufrj.v14i4.31346

Resumo

O papel da contabilidade no fornecimento de dados sugere seu impacto em tornar as coisas governáveis e conhecidas e esse artigo reflete sobre o seu papel em tornar a violência invisível. Como pesquisadoras e pesquisadores críticas, as consequências das práticas contábeis em populações vulneráveis são de grande importância e os reportes sobre mulheres e violência são avaliados nessa pesquisa utilizando os relatórios globais, testemunhos e dados. Nós encontramos um discurso nos relatórios globais que minimiza e silencia a violência contra as mulheres, enquanto a counter accounting revela uma realidade contrastante. Como tal, a dinâmica da construção do conhecimento nos desafia a explorar a construção neoliberal dos dados. Nós sugerimos formulações alternativas adicionando à uma literatura emergente de counter accounting e nós rejeitamos a inevitabilidade do silêncio. Os relatos críticos provêem caminhos para pensar diferentemente e aspirar pela mudança e pela justiça social.

Referências

Agyemang, G. (2016) Perilous Journeys Across the Seas: The Accounting Logic in Europe’s Agenda for Migration. Advances in Public Interest Accounting, (19), 1-28.

Agyemang, G., & Lehman, C. (2013) Adding Critical Accounting Voices to Migration Studies. Critical Perspectives on Accounting, 24 (4/5), 261-272.

Andrew, J. (2007). Prisons, the profit motive and other challenges to accountability. Critical Perspectives on Accounting, 18(8), 877-904.

Andrew, J. (2011). Accounting and the construction of the ‘cost effective’ prison. Journal of Australian Political Economy, 68, 194 – 210.

Annisette, M. & Prasad, A. (2017) Critical accounting research in hyper-racial times, Critical Perspectives on Accounting 43, 5–19

Apostol, O. (2015). A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society. Accounting, Auditing & Accountability Journal, 28(2), 210-241.

Bourdieu, P. (1977) Outline of a Theory of Practice. Trans. Richard Nice. London: Cambridge University Press.

Bourdieu, P. (2001) Masculine Domination Polity Press: Cambridge.

Bourdieu P. (2008) Sketch for a self analysis. Chicago University Press: Chicago.

Bulwer-Lytton, E. (1839) Richelieu; Or the Conspiracy: A Play in Five Acts London.

Chiapello, E. (2017). Critical accounting research and neoliberalism. Critical Perspectives on Accounting, (43), 47–64.

Chwastiak, M. (2013) Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud. Critical Perspectives on Accounting, 24(1), 32-43.

Chwastiak, M. and Young, J. (2003) Silences in Annual Reports Critical Perspectives on Accounting (2003) 14, 533–552.

Cooper, C. (2015). Accounting for the fictitious: A Marxist contribution to

understanding accounting’s roles in the financial crisis. Critical Perspectives on Accounting, 30, 63–82

Cooper, C. & Coulson A.B. (2014) Accounting activism and Bourdieu's 'collective intellectual'–Reflections on the ICL Case Critical Perspectives on Accounting (25) 237–254.

Dambrin, C. and Lambert, C. (2012) “Who is she and who are we? A reflexive journey in research into the rarity of women executives in accountancy” Critical Perspectives on Accounting, Vol. 23, Issue 1, p. 1-16.

Davis, A. (2011) Women, Race, and Class New York: Knopf Doubleday.

Farjaudon, A. & Morales, J. (2013) In search of consensus: The role of accounting in the definition and reproduction of dominant interests Critical Perspectives on Accounting 24, 154–171.

Gallhofer, S., Haslam, J., Monk, E., & Roberts, C. (2006) The Emancipatory Potential of Online Reporting: The Case of Counter Accounting. Accounting, Auditing and Accountability Journal 19(5), 681–718.

Gendron, Y. (2018) Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research Critical Perspectives on Accounting, 55, 1-11.

Graham, C. Radcliffe, V. Persson, M. & Stein, M. (2018) The State of Ohio’s Auditors, the Enumeration of Population and the Project of Eugenics, Alternative Accounts Conference, Montreal May 2018.

Hansen H., & Muhlen-Schulte A. (2012) The Power of Numbers in Global Governance, Journal of International Relations and Development, 1-11.

Haynes, K. (2017) Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender Critical Perspectives on Accounting 43, 110–124.

Herman, J. (2015) Trauma and Recovery: The Aftermath of Violence—from Domestic Abuse to Political Terror New York: Basic Books.

International Labour Organization (ILO) (2017)

http://www.ilo.org/global/lang--en/index.htm accessed June 2019.

Joseph, M. (2014) Debt to Society: Accounting for Life Under Capitalism Minnesota, University of Minnesota Press.

Killian, S. (2015) ‘For lack of accountability’: The logic of the price in Ireland’s

Magdalen Laundries Accounting, Organizations and Society 43, 17–32.

Jaggar, A. (2002) Vulnerable Women and Neo-Liberal Globalization: Debt Burdens Undermine Women's Health in the Global South Theoretical Medicine and Bioethics, 23 (6) 425-440.

Khalifa, R. & Kirkham L. (2009) Gender The Routledge Companion to Accounting History edited by J.R. Edwards & S.P. Walker 433-450 London: Routledge.

Kristoff, N. and WuDunn, S. (2009) “Why Women’s Rights Are the Cause of our Time”, Special Issue “Saving the World’s Women” New York Times Magazine, 28 - 39.

Lederer, E. (2005) “Violence and discrimination against women is a major cause of death”, Associated Press, November 18, 2005; accessed from www.sacredchoices.org June 2009.

Lehman, C. (2012) We’ve come a long way! Maybe! Re-Imagining gender and accounting Accounting, Auditing & Accountability Journal, 25(2), 256-294.

Lehman, C. (2016) Unshackling Accounting in Prisons: Race, Gender and Class Advances in Public Interest Accounting (19) 89-110.

Lehman, C. Annisette, M., & Agyemang, G. (2016) Immigration and neoliberalism: three cases and counter accounts Accounting, Auditing & Accountability Journal, 29 (1), 43-79.

Lehman, C. Hammond, T., & Agyemang, G. (2018) Accounting for Crime in the US: Race, Class and the Spectacle of Fear Critical Perspectives on Accounting, 56, 63-75.

Malsch, B., Gendron, Y., & Grazzini, F. (2011). Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature Accounting, Auditing & Accountability Journal 24(2), 194–228.

Mennicken, A. (2013). ‘Too big to fail and too big to succeed’: accounting and privatisation in the prison service of England and Wales. Financial Accountability & Management, 29(2), 206-226.

Mennicken, A., & Miller, P. (2014) Michel Foucault and the Administering of Lives, 11-38 in Adler, P. S., Du Gay, P., Morgan, G. and Reed, M. (2014), Oxford Handbook of Sociology, Social Theory and Organization Studies: Contemporary Currents Oxford: Oxford University Press.

Merino, B., Mayper, A. and Tolleson, T. (2010), “Neoliberalism, deregulation and Sarbanes-Oxley: the legitimation of a failed corporate governance model” Accounting, Auditing and Accountability Journal, Vol. 23, No. 6, pp. 774-792.

Neu, D. (2000) Presents for the ‘Indians’: Land, Colonialism and Accounting in Canada Accounting, Organizations and Society 25 163-184.

Neu, D. & Graham, C. (2006) Birth of a Nation: Accounting and Canada’s First Nations Accounting, Organizations and Society 31 (1) 47-76.

Nussbaum, M. (2000), Women and Human Development: The Capabilities Approach, Cambridge: Cambridge University Press.

O’Neil, C. (2016). Weapons of Math Destruction: How big data increases inequality and threatens democracy. New York: Crown Publishing Group.

Paisey, C. and Paisey, N. (2006) “The internet and possibilities for counter accounts: Some reflections: A reply” Auditing & Accountability Journal Vol. 19 No. 5, 2006: 774-778.

Perkiss, S. (2014) Intelligible accounting for the future: A critical study of worth and (dis)placement Ph.D. Thesis, School of Accounting, University of Wollongong, Australia.

Puxty, A. (1993). The social and organizational context of management accounting. London: Academic Press.

Scott, W. (2015). Investigating the need for transparent disclosures of political campaign contributions and lobbying expenditures by US private prison corporations. Accounting and the Public Interest December 15 (1) 27-52.

Sikka, P. (2006) The internet and possibilities for counter accounts: some reflections Accounting, Auditing and Accountability Journal, 19(5) 759-769.

Silva, S., Nova, S. and Carter, D. (2016) Brazil, Racial Democracy? The Plight of Afro-descendent Women in Political Spaces Advances in Public Interest Accounting 19, 29-55.

Spivak, G. (1996) ’Woman’ as theatre: United Nations Conference on Women, Beijing 1995 Radical Philosophy, 75, 2-4.

Spivak G. (2010) Situating Feminism, Beatrice Bain Research Group Annual Keynote Talk, https://berkeleyenglishblog.wordpress.com/2010/04/25/gayatri-spivak-on-situating-feminism accessed June 2011.

Stiglitz, J. (2010) accessed on www.npr.org, “Marketplace”, October 14, 2010.

Taylor, P., and Cooper C. (2008). ‘It was absolute hell’: inside the private prison. Capital and Class, 32(3), 3-30.

Transnational Institute (TNI) (2014) The great divide: exposing the Davos class behind global economic inequality https://www.tni.org/en/article/great-divide-exposing-davos-class-behind-global-economic-inequality accessed July 2019.

Tremblay, M., Gendron, Y., & Malsch B. (2016) Gender on board: deconstructing the

“legitimate” female director Accounting, Auditing & Accountability Journal 29 (1) 165 – 190.

Vara, V. (2015). Critics of Oxfam’s Poverty Statistics Are Missing the Point. The New Yorker. Retrieved July 18, 2019.

Publicado

2020-01-02

Edição

Seção

ESPECIAL: Qualitative, Critical and Interpretive Accounting Studies