Accounting for Emancipation

While accounting practices and frameworks have been implicated in corporate and state oppression and inequality, they have also been used as a tool for emancipatory action. In this session, we will consider the potential of accounting to support (and get in the way of) direct action against dominant power structures in the name of social justice. We will be joined by Daniel MARTINEZ (HEC) to discuss the role of accounting in social movements and explore how accounting practices have been used to organise and further the goals of these movements (such as Occupy).

Additional materials :
Martinez, D., & Himick, D. (2022). Accounting in (direct) action: Prefiguring emancipation in accounting research. Critical Perspectives on Accounting