Cracking a brick in the master's house: Counter practices as counter-accounts of difference and survival

Nathalie Clavijo, Ludivine Perray-Redslob () and Emmanouela Mandalaki
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Nathalie Clavijo: TBS - Toulouse Business School
Ludivine Perray-Redslob: EM - EMLyon Business School
Emmanouela Mandalaki: NEOMA - Neoma Business School

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Abstract: "Purpose This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race. Design/methodology/approach The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its "self-defined differences" to build its own accounting system – a tontine – and work towards its emancipation. Findings The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their "situated needs": to build a home of their own in Senegal. The authors conceptualise the tontine as a "situated accounting" scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their "situated emancipation", alleviating the burden of their marginalisation. Research limitations/implications This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged. Originality/value This paper contributes to the counter-accounting literature that engages with vulnerable, "othered" populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on "survival skills". The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation."

Keywords: Counter-accounts; Counter-practices; Survival skills; Situated needs; Situated accounting; Situated emancipation (search for similar items in EconPapers)
Date: 2024-05-15
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Published in Accounting Auditing and Accountability Journal, 2024, 37 (4), 1153-1177 p. ⟨10.1108/AAAJ-07-2022-5936⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04346334

DOI: 10.1108/AAAJ-07-2022-5936

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