A project for Romania? The role of the civil society's counter-accounts in facilitating democratic change in society
A project for Romania? The role of the civil society's counter-accounts in facilitating democratic change in society
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DOI：
10.1108/aaaj-07-2012-01057
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发表时间：
2015-01-01
影响因子：
4.2
通讯作者：
Apostol, Oana Mihaela
中科院分区：
文献类型：
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作者：
Apostol, Oana Mihaela
目的——本文的目的是在给定的案例研究的背景下，更仔细地研究公民社会的柜台账户在促进社会民主变革中的作用，作为解放和激进的社会会计项目的基本目标。设计/方法/途径——这里分析了一家加拿大公司计划在罗马尼亚西部开设金矿的案例研究。民间社会对采矿项目的反对引发了一场前所未有的社会运动，质疑该项目对罗马尼亚社会的效用。对民间社会团体产生的反账户所发挥的作用进行了调查。调查结果——民间社会产生的反账户在分析的案例研究中发挥了多重作用。首先，反账目表明公司报告未能平衡地介绍金矿项目。其次，反账目成功地对企业解决项目社会、文化和环境影响的方法提出了问题，同时也引发了对这些问题的社会辩论。第三，反账目暴露了国家机构偏重经济利益而非社会、文化和环境利益的意识形态倾向。由于这些贡献，即使柜台账户是主观的，本研究声称它们为解放会计的发展奠定了良好的基础。研究局限性/影响——与解释方法和案例研究相关的限制适用。原创性/价值——本文阐述了民间社会柜台账户作为实现民主、变革性变革的手段，促进社会辩论的潜力。
Purpose-The purpose of this paper is to look more closely, in the context of a given case study, at the role of civil society's counter-accounts in facilitating democratic change in society, as an essential goal of an emancipatory and radical social accounting project.Design/methodology/approach-A case study of a Canadian company's plans to open a gold mine in western Romania is here analysed. Civil society's opposition to the mining project gave rise to an unprecedented social movement contesting the project's utility for Romanian society. The role played by counter-accounts produced by civil society groups is investigated.Findings-Counter-accounts produced by civil society played multiple roles in the case study analysed. First, counter-accounts indicated the failure of corporate reports to present the gold mining project in a balanced manner. Second, counter-accounts were successful in problematizing the corporate approach to addressing the social, cultural and environmental impacts of the project, while also nurturing societal debate on these issues. Third, counter-accounts exposed the ideological inclinations of state institutions to favour economic interests over the social, cultural and environmental ones. As a result of these contributions, even if the counter-accounts were subjective, this study claims that they form a good basis for the development of emancipatory accounting.Research limitations/implications-Limitations associated with an interpretative approach and case study research apply.Originality/value-The paper illustrates the potential of civil society's counter accounts to enable societal debates, as means towards democratic, transformative change.