Activism and accounting

Colin Dey

Chapter 20 in Handbook of Accounting in Society, 2024, pp 280-293 from Edward Elgar Publishing

Abstract: This chapter explores accounting’s relationship with activism, which may be understood as forms of social protest and intervention intended to challenge existing structures and institutions and achieve societal change. The chapter explores the variety of contexts and settings within which activist accounts have emerged, as well as the extent of differences in form and content. Some associated trends are identified, including an ongoing broadening in scope, a recognition that change can be achieved at different scales, and efforts to locate and refine activist accounting practice within debates around democratic engagement and conflict resolution. The chapter also highlights how the academic literature remains somewhat divided in its view of the broader political potential and measurable success of accounting as a form of symbolic activism. While this is perhaps not surprising, the chapter concludes by arguing that activism continues to represent an avenue of fundamental importance and possibility for accounting research.

Keywords: Business and Management; Economics and Finance; Environment; Sociology and Social Policy; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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