{"title":"用来自南方的爱来对抗残酷的教育","authors":"Nathalie Clavijo , Ludivine Perray-Redslob","doi":"10.1016/j.cpa.2025.102814","DOIUrl":null,"url":null,"abstract":"<div><div>This paper presents a counter account in the form of a letter written by a mother to her two sons, following a racist attack against one of them. The letter mobilizes memories and systems of knowledge from the South(s) — specifically from South America and West Africa — two geographies that coexist in the first author’s everyday life. In doing so, it offers a counter-pedagogy of cruelty, a concept developed by feminist decolonial anthropologist Rita Segato, who describes the pedagogy of cruelty as a systemic pedagogy that teaches individuals to objectify others, erase empathy, and normalize disposability. The letter interlaces lullabies, ancestral knowledge, spiritual traditions, and embodied experiences to resist the dehumanizing language of accounting, and instead center love, memory, and relationality. This paper contributes to the feminist counter-accounting agenda by advancing counter accounts as counter-pedagogies of cruelty. These accounts are grounded in: (1) love, understood as a form of resistance; (2) non-duality, which embraces complexity, messiness, and the coexistence of diverse epistemologies; and (3) alternative forms of writing and knowledge-making that challenge the epistemic oppression embedded in dominant academic norms.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102814"},"PeriodicalIF":5.7000,"publicationDate":"2025-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Countering the pedagogy of cruelty with love from/for the South(s)\",\"authors\":\"Nathalie Clavijo , Ludivine Perray-Redslob\",\"doi\":\"10.1016/j.cpa.2025.102814\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This paper presents a counter account in the form of a letter written by a mother to her two sons, following a racist attack against one of them. The letter mobilizes memories and systems of knowledge from the South(s) — specifically from South America and West Africa — two geographies that coexist in the first author’s everyday life. In doing so, it offers a counter-pedagogy of cruelty, a concept developed by feminist decolonial anthropologist Rita Segato, who describes the pedagogy of cruelty as a systemic pedagogy that teaches individuals to objectify others, erase empathy, and normalize disposability. The letter interlaces lullabies, ancestral knowledge, spiritual traditions, and embodied experiences to resist the dehumanizing language of accounting, and instead center love, memory, and relationality. This paper contributes to the feminist counter-accounting agenda by advancing counter accounts as counter-pedagogies of cruelty. These accounts are grounded in: (1) love, understood as a form of resistance; (2) non-duality, which embraces complexity, messiness, and the coexistence of diverse epistemologies; and (3) alternative forms of writing and knowledge-making that challenge the epistemic oppression embedded in dominant academic norms.</div></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":\"102 \",\"pages\":\"Article 102814\"},\"PeriodicalIF\":5.7000,\"publicationDate\":\"2025-09-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1045235425000279\",\"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/S1045235425000279","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Countering the pedagogy of cruelty with love from/for the South(s)
This paper presents a counter account in the form of a letter written by a mother to her two sons, following a racist attack against one of them. The letter mobilizes memories and systems of knowledge from the South(s) — specifically from South America and West Africa — two geographies that coexist in the first author’s everyday life. In doing so, it offers a counter-pedagogy of cruelty, a concept developed by feminist decolonial anthropologist Rita Segato, who describes the pedagogy of cruelty as a systemic pedagogy that teaches individuals to objectify others, erase empathy, and normalize disposability. The letter interlaces lullabies, ancestral knowledge, spiritual traditions, and embodied experiences to resist the dehumanizing language of accounting, and instead center love, memory, and relationality. This paper contributes to the feminist counter-accounting agenda by advancing counter accounts as counter-pedagogies of cruelty. These accounts are grounded in: (1) love, understood as a form of resistance; (2) non-duality, which embraces complexity, messiness, and the coexistence of diverse epistemologies; and (3) alternative forms of writing and knowledge-making that challenge the epistemic oppression embedded in dominant academic norms.
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