Como e porque devemos contabilizar a (e nos responsabilizar pela) violência - uma abordagem reflexiva

Abstract

O papel da contabilidade no fornecimento de dados sugere seu impacto em tornar as coisas governáveis e conhecidas e esse artigo reflete sobre o seu papel em tornar a violência invisível. Como pesquisadoras e pesquisadores críticas, as consequências das práticas contábeis em populações vulneráveis são de grande importância e os reportes sobre mulheres e violência são avaliados nessa pesquisa utilizando os relatórios globais, testemunhos e dados. Nós encontramos um discurso nos relatórios globais que minimiza e silencia a violência contra as mulheres, enquanto a counter accounting revela uma realidade contrastante. Como tal, a dinâmica da construção do conhecimento nos desafia a explorar a construção neoliberal dos dados. Nós sugerimos formulações alternativas adicionando à uma literatura emergente de counter accounting e nós rejeitamos a inevitabilidade do silêncio. Os relatos críticos provêem caminhos para pensar diferentemente e aspirar pela mudança e pela justiça social.

“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil

“…Hence, by targeting discursive media crises, our framework aims at breaking with the economic logic often attributed to accounting by bringing centrality to social issues [inequalities, in this paper] (Apostol, 2015). We argue for the need for new accounts in Brazil's pandemic scenario, balancing the plurality of voices and collective action in the media that challenges the numbers/results of public and organisational policies in democratic contexts, as suggested by Lehman (2019b). Following an established tradition of amplifying marginalised voices, we aim to harness the emancipatory potential of counter accounts as a tool of resistance and social change.…”

“…Numbers represent a chosen reality, producing the (in)existence of something. It is a mainstay to accounting sciences due to its premises to measure and register phenomena (Lehman, 2019b). Additionally, accounting and accountability are technologies of social power, that simultaneously perform a persuasive or a restrictive role (Gallhofer & Haslam, 2019).…”

“…Our analysis "accounts for" (Lehman, 2019b) the initial months of the crisis that brought to the front a battle involving the official government discourse and several other actors.…”

“…The relationship between violence and accounting demonstrates accounting's dehumanisation potential, enabling outbreaks of violence to subalternised groups as it happens to racialised populations (Annisette & Prasad, 2017). Lehman (2019b) argues that "[e]xploring accounting's role regarding women and symbolic violence, physical violence, quantification and qualification have inevitable overlaps and disarray" (p. 1).…”

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

“…As defined by feminist scholar Silvia Federici (2014, p. 202): “tontines (as they are called in parts of Africa) are autonomous, self-managed, women-made banking systems that provide cash to individuals or groups that have no access to banks, working purely on a basis of trust”. We here engage with activist curiosity [3] (Lehman, 2019b), studying how this life-sustaining system of accounting was set up by the women on their own terms , without the intervention of any “external saviours” (Nyandoro, 2018). Our aim is to understand how this tontine emerges, how it works and the extent to which it helps the women counter plural forms of oppression.…”