在主人的房子里敲砖:作为差异和生存的反账户的反实践

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Nathalie Clavijo, Ludivine Perray-Redslob, Emmanouela Mandalaki
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引用次数: 0

摘要

本文旨在研究由边缘化妇女群体开发的替代会计系统如何使她们能够对抗建立在性别,阶级和种族交叉点上的压迫性系统。作者在法国和塞内加尔13年的时间里,以第一作者的家庭与一个由10名黑人移民妇女组成的社区的互动为背景,撰写了日记。本文依靠黑人女权主义者的观点,即洛德关于差异和生存的作品,来阐明这个女性群体如何利用其“自我定义的差异”的创造力来建立自己的会计系统——一个时间——并朝着解放自己的方向努力。作者发现,为了对抗压迫性的边缘化结构,女性建立了一个自主的、自我管理的、由女性创建的银行体系,为她们提供现金,并在信任的基础上工作。这一替代性会计计划努力满足他们的“现有需求”:在塞内加尔建立自己的家园。作者将tontime概念化为一种“定位会计”方案,该方案建立在女性自己的条件下,基于姐妹情谊和不透明。这种会计制度使妇女能够努力实现她们的“处境解放”,减轻她们被边缘化的负担。研究局限/启示本文通过会计对弱势妇女的代理能力进行了可见性分析。由于没有一个故事能捕捉到会计的细微差别和复杂性,因此鼓励进一步探索。原创性/价值这篇论文有助于反会计文献,涉及弱势群体,“其他”人群,揭示了十个黑人不稳定妇女社区内会计的反实践。在这样做的过程中,这项研究将这些反实践作为交叉和建立在“生存技能”上的问题。本文进一步概述了替代会计制度的解放潜力。它以一些关于通过积极分子的好奇心进行研究的思考和重新思考学术研究和知识的必要性,以反对知识创造的主导认知标准。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Cracking a brick in the master's house: counter practices as counter-accounts of difference and survival
Purpose This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race. Design/methodology/approach The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation. Findings The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation. Research limitations/implications This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged. Originality/value This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
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.
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