{"title":"会计与社会动员：哥伦比亚大学生运动的反账户","authors":"Mauricio Gómez-Villegas, Danilo Ariza-Buenaventura","doi":"10.1016/j.cpa.2024.102703","DOIUrl":null,"url":null,"abstract":"<div><p>This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102703"},"PeriodicalIF":8.3000,"publicationDate":"2024-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000029/pdfft?md5=b68fa5cc10f71455f627a9945e4c31d0&pid=1-s2.0-S1045235424000029-main.pdf","citationCount":"0","resultStr":"{\"title\":\"Accounting and social mobilization: The counter accounts of the university student movement in Colombia\",\"authors\":\"Mauricio Gómez-Villegas, Danilo Ariza-Buenaventura\",\"doi\":\"10.1016/j.cpa.2024.102703\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.</p></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":\"99 \",\"pages\":\"Article 102703\"},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2024-01-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://www.sciencedirect.com/science/article/pii/S1045235424000029/pdfft?md5=b68fa5cc10f71455f627a9945e4c31d0&pid=1-s2.0-S1045235424000029-main.pdf\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1045235424000029\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235424000029","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Accounting and social mobilization: The counter accounts of the university student movement in Colombia
This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.
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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