如果批评是不可持续的，那么什么是左翼?对比戈尼和穆罕默德的评论

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI:10.1016/j.cpa.2023.102597

Jonathan Tweedie

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引用次数: 1

摘要

对会计的批判性观点不是攻击资本主义的武器，而是滋养和维持资本主义的工具:这是比戈尼和穆罕默德的论战性论点。在这篇评论中，我研究了这种挑衅，探索其在德勒兹和瓜塔里作品中的理论基础。我认为比戈尼和穆罕默德的论点夸大了资本主义的持久性，使它看起来不可抗拒、不可避免和超自然。尽管这看起来不可抗拒，但我认为，我们必须将资本主义视为一种偶然的、可争议的、历史上特定的生活方式。人类可以并已经以许多其他方式生活。矛盾的是，在对看似不容置疑的批判价值提出激进质疑时，比戈尼和穆罕默德举例说明了真正批判性思维的价值和必要性。

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If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed

Critical perspectives on accounting are not weapons for assaulting capitalism, they are tools which nourish and sustain it: this is the polemic contention of Bigoni and Mohammed. In this commentary, I examine this provocation, exploring its theoretical grounding in the work of Deleuze and Guattari. I suggest that Bigoni and Mohammed’s argument overstates the durability of capitalism, making it appear irresistible, inevitable, and supernatural. Though it may appear irresistible, I argue that we must see capitalism as a contingent, contestable, historically specific way of life. Human beings can live and have lived in many other ways. Paradoxically, in casting radical doubt upon the seemingly unquestionable value of critique, Bigoni and Mohammed exemplify the value of and need for truly critical thought.

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

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