Accounting and social mobilization: The counter accounts of the university student movement in Colombia

Mauricio Gómez-Villegas and Danilo Ariza-Buenaventura

CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 99, issue C

Abstract: This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research (PAR), we studied the case of the university student movement that surfaced due to the structural crisis caused by the underfunding of Colombian public universities. We provide evidence of how counter accounts supported the processes of organization, education and legitimization of the student movement, which facilitated the sustained mobilization and led the national government to agree on public policy actions and increase the sector’s budget.

Keywords: Counter accounts; Participatory action research; University student movement; Political process model; Emancipation (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000029

DOI: 10.1016/j.cpa.2024.102703

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