Cultural sustainability and the construction of (in)commensurability:  cultural heritage at the Roşia Montană mining site

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Oana Apostol, Hannele Mäkelä, Eija Vinnari
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引用次数: 0

Abstract

Accounting scholars have begun to pay increasing attention to commensuration, in other words the valuation of different objects with a common metric. There are also a few studies on a diametrically opposed process, namely incommensuration. However, what is missing from this prior research is a more nuanced examination of how (in)commensurability is socially constructed in relation to different approaches to value. Such an examination is important as it adds to our understanding about the interplay of those complex social processes and the associated moral reasoning. The purpose of this study is to examine forms of (in)commensuration work associated with different approaches to the value of cultural heritage. In empirical terms, we study a major controversy related to a Canadian mining company’s plans to open a gold mine in the municipality of Roşia Montană, Western Romania. Our empirical data is gathered from a variety of sources: public documents released by the company, national and international non-governmental organisations, state agencies, and religious institutions; online archives of two major national newspapers from 2002 until 2021; and public consultation material from the project’s Environmental Impact Assessment. Our study makes a twofold contribution. First, we add to the accounting literature on (in)commensuration work by developing and applying a framework that considers both commensuration work and incommensuration work and connects these two forms of work to different approaches to value as well as to the different ways of drawing boundaries around elements of cultural heritage. Second, we expand previous research on accounting and sustainability by focusing on the rarely explored theme of cultural sustainability.

文化可持续性和(in)可通约性的建设:roia montanei矿区的文化遗产
会计学者已经开始越来越多地关注公约,换句话说,用一个共同的度量对不同的对象进行估值。也有一些研究是关于一个完全相反的过程,即不通约。然而,这项先前的研究缺少的是对可通约性如何在不同的价值方法中被社会构建的更细致的检查。这样的检查是重要的,因为它增加了我们对这些复杂的社会过程和相关的道德推理的相互作用的理解。本研究的目的是考察与文化遗产价值的不同方法相关的(in)通约工作的形式。在实证方面,我们研究了与加拿大矿业公司计划在罗马尼亚西部ro蒙塔尼市开设金矿有关的重大争议。我们的经验数据来自多种来源:公司、国内和国际非政府组织、国家机构和宗教机构发布的公开文件;2002年至2021年两大全国性报纸在线档案;及项目环境影响评估的公众谘询资料。我们的研究有双重贡献。首先,我们通过开发和应用一个框架,将通约工作和不通约工作都考虑在内,并将这两种形式的工作与不同的价值方法以及围绕文化遗产元素划定边界的不同方式联系起来,从而增加了关于(在)通约工作的会计文献。其次,我们通过关注文化可持续性这一很少被探索的主题,扩展了之前关于会计和可持续性的研究。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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