Counter-accounting and social transformation: Yaṉangu way

IF 4.6 3区管理学 Q1 BUSINESS, FINANCE

Accounting Auditing & Accountability Journal Pub Date : 2023-09-26 DOI:10.1108/aaaj-10-2022-6107

Ellie Norris, Shawgat Kutubi, Steven Greenland, Ruth Wallace

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引用次数: 0

Abstract

Purpose This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining. Design/methodology/approach Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork. Findings The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances. Originality/value This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

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反会计与社会转型:Yaṉangu途径

目的本研究探讨公民行动主义对原住民权利的政治化反解释。它旨在揭示成功挑战既定政治规范的有利因素，以及最充分表达激进想象的障碍。拉克劳和墨菲的霸权和话语理论被用来描述这场运动在挑战城市化医疗服务的主流体系方面的成功。通过广泛的民族志田野调查收集了经验材料。这项纵向研究的结果确定了主要影响Yaṉangu社会运动转型成功的因素，例如群体认同的制度化，与土著自决权利相关的话语的表达，替代想象的展示以及强大外部联盟的创建。原创性/价值本研究对反会计进行了丰富的实证分析，利用土著治理传统的非对抗性话语和集体问责制来概念化对抗参与。这些发现有助于民主会计和成功的公民行动主义的实践和理论建构。

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来源期刊

Accounting Auditing & Accountability Journal BUSINESS, FINANCE-

CiteScore

9.50

自引率

14.30%

发文量

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.