Capitalism, states and ac-counting

Catchpowle, Lesley; Cooper, Christine; Wright, Andrew

doi:10.1016/s1045-2354(02)00214-9

Cited by 72 publications

(51 citation statements)

References 17 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Far from being abandoned it was assaulted by waves of management, auditing, reporting, and political exhortation. New management systems, targets, assessments, and rankings marked extreme government intervention in the public sector (Catchpowle et al, 2004;Cutler and Waine, 2000;Dunleavy and Hood, 1994;Humphrey et al 1993;Lawrence and Sharma, 2002;van Thiel and Leeuw, 2002). Far from dismantling the public sector as earlier analysis often predicted, neo-liberalism has been extremely interested in the public sector and in the state in general.…”

Section: Neo-liberalism and Interventionismmentioning

confidence: 99%

More than nothing? Accounting, business, and management studies, and the research audit

Harney

Dunne

2013

Critical Perspectives on Accounting

View full text Add to dashboard Cite

This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalisation of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalisation in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this self-regulated labour regards itself as complete, and although it regards its acts of externalization as acts of self-making, we consider the relation between pedagogy and scholarship in order to show how this pervasive form of self-regarding simply does not hold. We conclude by noting that if business scholarship persists in defining itself against all that makes wealth possible, and thus making itself, logically at least, worthless, it also opens the possibility of starting an investigation of wealth, worth and value, from another point of view, one not dependant of completing business, but competing with it.

show abstract

Section: Neo-liberalism and Interventionismmentioning

confidence: 99%

More than nothing? Accounting, business, and management studies, and the research audit

Harney

Dunne

2013

Critical Perspectives on Accounting

View full text Add to dashboard Cite

show abstract

“…These assumptions include a general privileging of capital and profit over labour and the environment (drawing, for example, on Tinker, 1985;Catchpowle, Cooper & Wright, 2004;Ravenscroft & Williams, 2004;Gray, 2006). Exposing and exploring these assumptions, including their mutability, allows students to see the manner in which accounting is defined, constructed and practised to shape and create particular social realities.…”

Section: Social Constructionmentioning

confidence: 99%

“…This introduced the broad notion that, although accounting may contain many possibilities for emancipatory practice, it tends to produce one-sided constructions of reality that serve and legitimise narrow, particular social and economic interests (Tinker, 1985;Richardson, 1987;Tinker, 1991;Chua, 1996;Catchpowle et al 2004). Students were exposed not only to the role of accounting as part of the "fundamental relationship between political and economic forces in society" (Miller, 1994, p.9), but also to how accounting calculative devices operate to shape and form the possibilities for action.…”

Section: Accounting and Powermentioning

confidence: 99%

Asian Social Science, Vol. 4, No. 3, March, 2008

ASS¹

2009

ASS

View full text Add to dashboard Cite

Learning and teaching is an important component of university life -critical for students and also for those who teach. Our aim is to make this practice more enjoyable and effective for all involved, and at the same time to encourage a scholarly approach to the process. This volume of Asian Social Science is devoted to the work of a team of academic staff who have collaborated in making real improvements to their teaching and the learning of their students. In this article we will discuss the process of setting up the group, the pedagogical rationale, and the training and support given to all members.Keywords: Professional development, Curriculum change, Case studies, Action research BackgroundThe Division of Economic and Financial Studies (EFS) is the largest Division at Macquarie University with around 4 000 postgraduate students, 9 000 undergraduate students and 300 full and part-time academic staff. The Division offers a mix of disciplines with five departments -Accounting and Finance, Actuarial Studies, Business, Economics, and Statistics. Students can focus on becoming specialist economists, accountants, actuaries, demographers or statisticians or combine other major studies to pursue interests such as organisational psychology, computing, environmental management, languages or other electives. The programs are accredited by the relevant professional bodies.Faculty members are eager to improve the experiences of their students and, in 2007, the Dean allocated extra funds to assist the development of the learning and teaching process. Several models were discussed and, ultimately, the Learning Excellence and Development (LEAD) team was set up by the Division's Director of Learning and Teaching Studies (Leigh Wood) and the Associate Dean of Learning and Teaching (Peter Petocz), two positions with key responsibility for the learning and teaching process Division-wide.There are numerous external pressures for academics to demonstrate that their teaching is effective. The Australian Government has set up a Learning and Teaching Performance Fund (LTPF) that is linked to measures of teaching, such as student retention, progression rates through degrees, graduate employment and pay, and students' assessment of their learning at university. University funding is linked to performance on the LTPF. For individual staff members, salary bonuses may be linked to being able to demonstrate the quality of their teaching, so there are extrinsic as well as intrinsic incentives to improve. Of course, the main reason for investigating teaching is to improve the experiences of our students! For a non-Australian audience, let us explain how most teaching is carried out at Macquarie University (and generally in Australian universities). Students enrol in Bachelor degree programs straight from school and most degrees take three years (six semesters), four years for Engineering and six for medicine. Students generally enrol in four subjects per semester, eight per year, 24 for a degree, though there is some variation in the...

show abstract

“…However, those critical researchers choosing to operate within the Marxist tradition, such as myself, will continue to hold on to the tenet that the writings of Marx, Engels, Lenin, Trotsky, Stalin, and Mao have correctly identified the source and agent of exploitation. The primary source of exploitation is the capitalist production process (Callinicos, 2006;Kenway, 2008), where surplus-value or, in other words, unpaid labour time (Bryer, 1994(Bryer, , 1995(Bryer, , 1999(Bryer, , 2006Catchpowle et al, 2004Catchpowle et al, , p. 1040Marx, 1976, Chap. 7, pp.…”

mentioning

confidence: 99%

“…3 I think that Žižek (2008, p. 189) is correct in saying that when Mao stated, in a mocking spirit, that victory by the Red Army over its enemies amounted to (dialectical) synthesis what is precisely wrong here is Mao"s mocking attitude. The Red Army is not above or outside history nor is it above or outside dialectics (Catchpowle et al, 2004(Catchpowle et al, , p. 1047 Revolutionary Marxists … regard racism as a product of capitalism which serves to reproduce this social system by dividing the working class; it can be abolished, therefore, only through a socialist revolution achieved by a united working class, one in which blacks and whites join together against their common [class] exploiter.…”

mentioning

confidence: 99%

“Who am I? Where are we? Where do we go from here?” Marxism, voice, representation, and synthesis

James

2010

Critical Perspectives on Accounting

View full text Add to dashboard Cite

Recently Kim (2008) and Chua (1998) have warned critical accounting researchers of the dangers involved in oral history research in accounting involving a privileged researcher(s) and a cultural or racial "other". The end result of this research often is that the researcher gets a promotion and a pay rise whilst the others remain in the same position that they were in before the research. These warnings are extremely important and should be the source of much personal reflection and even agonizing on the part of those researchers that do this type of research. However, I argue that Kim"s negative tone, whilst justified in a polemic, should not discourage researchers to the extent that they shy away from compassionate explorations of topics involving the other in favour of "safer" capital markets or other mainstream accounting research. Those researchers writing from a Marxist perspective will continue to see the primary source of exploitation as the capitalist production process and its extraction of surplus-value from the workers without payment. This does not mean that such researchers somehow "ignore race" although some types of racist acts Marxism finds hard to explain satisfactorily. To illustrate these arguments, I present a case study of the legendary 1970s punk musician and philosopher Joe Strummer of the Clash to suggest how a compassionate and authentic individual can meaningfully and boldly address issues of the other and the exploitation that they face within a Marxist framework. The maturation and increased sophistication of Strummer"s lyrics by 1978 suggest that young artists (and researchers) need to be permitted the opportunity to make mistakes and to grow as part of their own existentialist personal journeys.

show abstract

Capitalism, states and ac-counting

Cited by 72 publications

References 17 publications

More than nothing? Accounting, business, and management studies, and the research audit

More than nothing? Accounting, business, and management studies, and the research audit

Asian Social Science, Vol. 4, No. 3, March, 2008

“Who am I? Where are we? Where do we go from here?” Marxism, voice, representation, and synthesis

Contact Info

Product

Resources

About