消费主义的压迫:家庭会计的解放作用

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Simone Aresu, Patrizio Monfardini
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引用次数: 1

摘要

本文探讨了家庭会计在缓解消费主义压迫力量中的作用。会计有助于教育一个家庭社区,使他们能够实现更克制、更公正、更幸福的生活。本文采用案例研究方法,对意大利家庭社区“司法报告”进行了深入分析。这些家庭使用会计电子表格来查看、分析和重新分配他们的支出,以购买更可持续的产品。通过这种方式,这些家庭可以观察到正在进行的解放性变化,并对此进行反思。此外,通过在当地团体和其他会议中分享报告和参与公开讨论会计,整个社区都学会了实现一种更清醒和公正的生活方式,而不是消费主义的生活方式。本文展示了一个家庭社区如何通过问题化和实践的过程来学习减轻消费主义的负面影响。结果是通过依靠基于freirean的理论方法来解释的。会计起着对话和动员编纂的作用,编纂家庭变化并帮助实现转型实践。因此,这篇论文是在被忽视的微观层面背景下,会计对企业领域之外负责任、可持续消费的贡献的首批现实例子之一。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Oppressed by consumerism: The emancipatory role of household accounting

This paper investigates the role of household accounting in mitigating the oppressive force that is consumerism. Accounting helps to educate a community of families, allowing them to achieve a more restrained, just, and happier life. In this paper, the case study approach was used, and an in-depth analysis of an Italian community of families called the “Reports of Justice” was conducted. These families use accounting spreadsheets to view, analyze, and reallocate their expenditures toward more sustainable products. In this way, these families could observe an emancipatory change in progress and reflect on it. Additionally, by sharing reports and engaging in open discussions on accounting within local groups and other meetings, the whole community learns to achieve a more sober and just lifestyle, as opposed to a consumerist one. The paper shows how a community of families can learn to mitigate consumerism’s negative impacts through a process of problematization and praxis. The results are explained by relying on a Freirean-based theoretical approach. Accounting acts as a dialogic and mobilizing codification that codifies familial changes and helps achieve a transformational praxis. The paper is thus one of the first real-life examples of accounting’s contributions to responsible, sustainable consumption outside the corporate arena in a neglected micro-level context.

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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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