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Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation

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  • Contrafatto, M.
  • Thomson, I.
  • Monk, E.A.

Abstract

In this paper we explore how accounts co-produced by Peruvian pupils and teachers, embedded within an activist project, helped to translate sustainability into something familiar that their community could engage with and act for (Contrafatto, 2013). Creating this closeness to, and everydayness of, sustainability was seen to be critical for community praxes. This paper presents our justification for including these children's accounts in the assemblage of practices that make up the social accounting project. We argue that it is important that sustainability accounts codify, using culturally relevant media, language and objects/symbols, the causes of a community's unsustainability in order to enable the exploration of more sustainable ways of living. The co-production of accounts with those seeking to provide locally relevant solutions is also an important aspect of sustainability accounting. This research contributes to social and environmental accounting by exploring theoretically and empirically how dialogically-inspired accounts could be used within activist projects to improve the sustainability of communities.

Suggested Citation

  • Contrafatto, M. & Thomson, I. & Monk, E.A., 2015. "Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 117-136.
    • Handle: RePEc:eee:crpeac:v:33:y:2015:i:c:p:117-136
    DOI: 10.1016/j.cpa.2015.04.009
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    3. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    4. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.
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    9. Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
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