دانلود رایگان مقاله انگلیسی تحقیقات حسابداری انتقادی در زمان نژادپرستی - الزویر 2017

ABSTRACT

The paper expresses deep concern for the paucity of critical accounting scholarship in the contemporary period that can only be deemed hyper-racial (Alim and Reyes, 2011). By reflecting on how the concept of race has been mobilized in the critical accounting literature, we identify the contours of extant accounting research on race and we discuss the pitfalls and the challenges of pursuing scholarship in this area. In addition, we develop a framework for future research on race and accounting aimed at rendering our efforts more impactful and more subversive in challenging contemporary systems and practices of inequality based on race.

5. Conclusion

It is mystifying that with the discrediting of 19th century scientific racism in the 20th century, by the 21st century race his become even more potent and ever more salient. We have argued in this essay that given its relative paucity and the overly historical emphasis of what exists, critical accounting research has yet to interrogate why race is, as Goldberg put it, ‘still proving so commanding and intractable even in it’s after life’ (Goldberg, 2015; p. 7) ; also see Embrick, 2015). We note as others have, that under neoliberal rule, race and racism have taken on new forms: muted (Davis, 2007), disguised (Giroux, 2003), and yet ever more intense (Hardt & Negri, 2000). In this essay, we have suggested some ways in which critical accounting research can begin to better narrate, unveil and undo the contemporary enactment of race and its ideological work. We have by no means exhausted all potentially fruitful research avenues. Indeed, we have merely pointed to some obvious tracks within existing currents of critical accounting scholarship which, given their contemporary racial underpinnings, provide critical accounting researchers the opportunity to render a distinctive dimension to a sociological understanding to contemporary race. Unexplored by us are tracks within other extant bodies of thought which though complementary to the concerns of critical accounting research, still remain untapped by our research community, including the few who have studied race. The body of work of postcolonial thinkers is a case in point. To date this body of work has remained largely ignored by critical accounting researchers, yet as we have shown in this essay, Spivak’s concept of strategic essentialism, can bring enormous analytical and methodological power to a critical analysis of race. We contend that a deeper engagement with the work of post-colonial thinkers such as CLR James, Franz Fanon, Aimé Césaire, Edward Said, Homi Bhahba and Ngügï wa Thiong’o is likely to provide much needed variegation to extant critical accounting interrogation of race and racism; as well as enrich our understandings of other socially constructed identities and the practices of division which they propagate.