Participation in budgeting : A critical anthropological approach. / Bryer, Alice.

In: Accounting, Organizations and Society, Vol. 39, No. 7, 01.10.2014, p. 511–530.

Research output: Contribution to journalArticlepeer-review

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Participation in budgeting : A critical anthropological approach. / Bryer, Alice.

In: Accounting, Organizations and Society, Vol. 39, No. 7, 01.10.2014, p. 511–530.

Research output: Contribution to journalArticlepeer-review

Harvard

Bryer, A 2014, 'Participation in budgeting: A critical anthropological approach', Accounting, Organizations and Society, vol. 39, no. 7, pp. 511–530. https://doi.org/10.1016/j.aos.2014.07.001

APA

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Author

Bryer, Alice. / Participation in budgeting : A critical anthropological approach. In: Accounting, Organizations and Society. 2014 ; Vol. 39, No. 7. pp. 511–530.

BibTeX

@article{e216eb45dc3f4b6e8b265a68834be703,
title = "Participation in budgeting: A critical anthropological approach",
abstract = "Accounting researchers adopting structural and post-structural interpretive approaches have long criticized mainstream assumptions about the enduring economic aspects of accounting systems, highlighting their roles in reflecting and shaping social realities that are contradictory, diverse, and changing. The paper aims to develop this critique by inquiring empirically and philosophically into the roles that constructing participation in budgeting might play in enhancing {\textquoteleft}ontological plurality{\textquoteright}, that is, supporting actors{\textquoteright} perspectives, abilities and concerns which are generally excluded by structuring action to maximize private profits. It defines and elaborates a critical anthropological approach using Marx{\textquoteright}s notion of {\textquoteleft}social praxis{\textquoteright} and Latour{\textquoteright}s idea of {\textquoteleft}modes of existence{\textquoteright} to highlight the theoretical contribution of anthropologists exploring beyond traditional divides over social agency through studies of grassroots participative responses to contemporary socio-economic crises. Drawing on ethnographic data collected through a multiple site case study of eight worker cooperatives in Argentina, the paper analyses how reciprocal relations between the actors{\textquoteright} levels of agency in wider associative actions, and their degrees of participation in budgeting, caused gradual expansions in ontological plurality, moving the actors beyond their particular tensions and broader structural conflicts. Exploring the notion of {\textquoteleft}ontological movements{\textquoteright}, the paper develops a continuum of participation and ontological pluralism in budgeting, which it argues contributes to the structural and post-structural interpretive accounting literatures through historical, constructive, and participative components.",
author = "Alice Bryer",
year = "2014",
month = oct,
day = "1",
doi = "10.1016/j.aos.2014.07.001",
language = "English",
volume = "39",
pages = "511–530",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
publisher = "Elsevier Ltd",
number = "7",

}

RIS

TY - JOUR

T1 - Participation in budgeting

T2 - A critical anthropological approach

AU - Bryer, Alice

PY - 2014/10/1

Y1 - 2014/10/1

N2 - Accounting researchers adopting structural and post-structural interpretive approaches have long criticized mainstream assumptions about the enduring economic aspects of accounting systems, highlighting their roles in reflecting and shaping social realities that are contradictory, diverse, and changing. The paper aims to develop this critique by inquiring empirically and philosophically into the roles that constructing participation in budgeting might play in enhancing ‘ontological plurality’, that is, supporting actors’ perspectives, abilities and concerns which are generally excluded by structuring action to maximize private profits. It defines and elaborates a critical anthropological approach using Marx’s notion of ‘social praxis’ and Latour’s idea of ‘modes of existence’ to highlight the theoretical contribution of anthropologists exploring beyond traditional divides over social agency through studies of grassroots participative responses to contemporary socio-economic crises. Drawing on ethnographic data collected through a multiple site case study of eight worker cooperatives in Argentina, the paper analyses how reciprocal relations between the actors’ levels of agency in wider associative actions, and their degrees of participation in budgeting, caused gradual expansions in ontological plurality, moving the actors beyond their particular tensions and broader structural conflicts. Exploring the notion of ‘ontological movements’, the paper develops a continuum of participation and ontological pluralism in budgeting, which it argues contributes to the structural and post-structural interpretive accounting literatures through historical, constructive, and participative components.

AB - Accounting researchers adopting structural and post-structural interpretive approaches have long criticized mainstream assumptions about the enduring economic aspects of accounting systems, highlighting their roles in reflecting and shaping social realities that are contradictory, diverse, and changing. The paper aims to develop this critique by inquiring empirically and philosophically into the roles that constructing participation in budgeting might play in enhancing ‘ontological plurality’, that is, supporting actors’ perspectives, abilities and concerns which are generally excluded by structuring action to maximize private profits. It defines and elaborates a critical anthropological approach using Marx’s notion of ‘social praxis’ and Latour’s idea of ‘modes of existence’ to highlight the theoretical contribution of anthropologists exploring beyond traditional divides over social agency through studies of grassroots participative responses to contemporary socio-economic crises. Drawing on ethnographic data collected through a multiple site case study of eight worker cooperatives in Argentina, the paper analyses how reciprocal relations between the actors’ levels of agency in wider associative actions, and their degrees of participation in budgeting, caused gradual expansions in ontological plurality, moving the actors beyond their particular tensions and broader structural conflicts. Exploring the notion of ‘ontological movements’, the paper develops a continuum of participation and ontological pluralism in budgeting, which it argues contributes to the structural and post-structural interpretive accounting literatures through historical, constructive, and participative components.

U2 - 10.1016/j.aos.2014.07.001

DO - 10.1016/j.aos.2014.07.001

M3 - Article

VL - 39

SP - 511

EP - 530

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

SN - 0361-3682

IS - 7

ER -