以权利为基础,以工人为导向的领域问责制:争夺无争议的竞争

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Jesse Dillard , Alysha Shivji , Lara Bianchi
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引用次数: 0

摘要

我们采用一种以对抗为基础的批判性对话核算与问责(CDAA)视角,对农民工在公平、人道的工作环境中的权利政治化进行了研究。CDAA 的目的是通过认真对待多元化,利用会计和问责制为进步的社会和环境计划服务。这一民主化进程意味着让政治参与进来,让人们看到那些被假定为不存在的可争议问题;将可争议问题带入政治/公共领域;并赋予传统上代表不足的群体以权力和发言权。伊莫卡利工人联盟(CIW)制定的 "公平食品计划"(FFP)提供了一个有意义的机会,让我们研究一个以权利为基础、由工人驱动、非国家指导的问责制度,该制度是由工人在一个高度竞争的营利性领域中设计和实施的,在这个领域中,工人的权利历来受到严重的压迫和践踏。我们描述了家庭粮食计划署有效的问责制度以及相关的责任网络,它使农民工的人权得以实现,并促进其不断得到保障。这项研究超越了 "思想实验和概念讨论 "的范畴,表明 "全面发展评估 "框架提供了一种有用的方法,可用于考虑如何让有权势的行为者对其对待人民和资源的方式负责,明确什么是重要的,指出是否需要改变,并提供用于激励和评价有权势者行动的评价标准。该分析为我们提供了有益的见解,帮助我们了解为代表性不足的群体实施渐进式社会计划所面临的挑战,以及如何应对这些挑战。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable

We investigate the politicizing of migrant farmworkers’ rights regarding a fair and humane work environment using an agonistic-based critical dialogic accounting and accountability (CDAA) lens. The aim of CDAA is to employ accounting and accountability in the service of progressive social and environmental programs by taking pluralism seriously. This process of democratization means engaging the political by making visible the contestable that is presumed otherwise; bringing the contestable into the political/public arena; and giving power and voice to traditionally underrepresented groups. The Fair Food Program (FFP) developed by the Coalition of Immokalee Workers (CIW) presents a meaningful opportunity to study a rights-based, worker-driven, non-state directed accountability system designed and implemented by the workers in a highly contested, for-profit arena where workers’ rights traditionally have been egregiously oppressed and abused.

Constructing an accountability system is a political process that can be made sense of using critical dialogic accountability (CDA). We describe the FFP’s effective accountability system, and the associated responsibility network, that enables the enactment, and facilitates the ongoing assurance, of the human rights of migrant farmworkers. The study goes beyond “thought experiments and conceptual discussions” and demonstrates that the CDA framework offers a useful approach for considering ways to hold powerful actors accountable for their treatment of people and resources, specifies what is important, indicates if change is needed, and provides the evaluation criteria used to motivate and appraise the powerholder’s actions. The analysis provides useful insights into the challenges associated with implementing progressive social programs for underrepresented groups and how the challenges might be addressed.

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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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