从非殖民地视角看会计在美国管理西班牙电话垄断中的作用

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Vicente Pérez-Chamorro, Araceli Casasola-Balsells, Fernando Gutiérrez-Hidalgo
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引用次数: 0

摘要

拉丁美洲的非殖民化思想为分析会计在企业资本主义的权力、经济统治、知识和主观性关系中的作用提供了一个不同于现代西方思想的视角。通过运用非殖民主义视角,本文对以往关于公共和私人经济利益冲突如何塑造会计实践以及会计实践如何塑造公共和私人经济利益冲突的文献有所贡献。特别是,本文分析了会计在一家参与私人垄断管理的外国公司的统治和权力关系网中的作用。为此,它研究了西班牙电话垄断私营管理的历史案例,当时西班牙特许公司是美国跨国公司国际电话电报公司的子公司。对这一案例的分析表明,会计是嵌入地缘政治知识体系的,该知识体系加强了殖民权力矩阵,导致美国资本对西班牙国家的统治。这项研究有助于更好地理解殖民权力矩阵是如何不仅在全球南部,而且在欧洲通过对人口的次等化进行运作,强加现代性(转换、进步和发展)的说辞,并通过宣称其普遍性将其输出到其他纬度。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly

Latin American decolonial thinking offers an alternative perspective to modern Western thought for the analysis of the role of accounting in relations of power, economic domination, knowledge and subjectivity in corporate capitalism. By applying a decolonial perspective, this paper contributes to previous literature on how conflicting public and private economic interests shape and are shaped by accounting practices. In particular, it analyses the role of accounting in the web of domination and power relations of a foreign company involved in the private management of a monopoly. To that end, it examines the historical case of the private management of the Spanish telephone monopoly at a time when the Spanish concessionary company was a subsidiary of the US multinational, International Telephone and Telegraph Corporation. The analysis of the case shows that the accounting was embedded within a geopolitical system of knowledge that strengthened a colonial matrix of power resulting in the domination of US capital over the Spanish state. This research contributes to a better understanding of how the colonial matrix of power operates through the subalternisation of the population not only in the Global South but also in Europe, imposing the rhetoric of modernity (conversion, progress and development) and exporting it to other latitudes by claiming its universality.

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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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