حسابداری و جنبش های اجتماعی: اکتشاف پارتیشن حسابداری حیاتی Accounting and social movements: An exploration of critical accounting praxis

1. Introduction “. . . accounting cannot be independent of its social conditions. Under capitalism, the moving force of accounting lies in political economy – in class contradictions. Accounting is made, in part, by adjustment to the economic needs of the ruling class.” Catchpowle and Cooper (1999: p. 712) “Neither the most sophisticated political debates nor the best researched expose’s of corruption or political failure will bring about change. Social movements, in their various forms, are required to do that.” Cooper and Coulson (2014: p. 238) A central tenet of critical accounting research maintains the need to challenge and ultimately change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting researchers should uphold this principle has been intermittently discussed – for example Bryer (2014); Cooper, Taylor, Smith, and Catchpowle (2005); Cooper and Coulson (2014); Neu, Cooper, and Everett (2001); Sikka and Willmott (1997) or Spence (2009). Neu et al. (2001) explain how critical accounting academics have intervened in different arenas such as exposing corporate abuses in accounts, engaging in social audits or enhancing accounting education. Sikka andWillmott(1997) review the way early critical accountants worked in diverse fields and with various audiences. This paper follows in that tradition by exploring the class nature of accounting information and its use by social movements. The central aim is to address what we as critical accounting researchers should do to advance a better alignment between accounting information and emancipation. Our intention is to focus on the link between the praxis of critical accounting researchers and the class nature of accounting information. In this regard the historical analyses of accounting information being mobilised in the Match Girls Strike (1888) and radical newspaper Forward (Gallhofer & Haslam, 2003, 2006) provides a catalyst for initial deliberation. Gallhofer and Haslam’s (2003) main concern is to better align accounting and emancipation; one aspect of which concerns praxis. Accounting information may not easily be conceived as a natural tool for social movements; however, as Gallhofer and Haslam show historically accounting information has been mobilised by socialists, campaigners and trade unionists to illustrate the inequality and exploitation that capitalism generates. As we illustrate below, in the early 21st century social movements continue to use accounting information in their struggles against neoliberal policies.