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(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies

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  • Vinnari, Eija
  • Dillard, Jesse

Abstract

Agonistics has been put forth as a theoretical/conceptual basis for developing more democratic forms of accounting, such as dialogic accounting. However, an area of agonistics based dialogic accounting that requires further theorization is “the moment of decision”—how the democratic discussion and debate can maintain its pluralistic ethos while being focused in such a way as to ultimately lead to choosing and implementing an action. In developing a richer theorization of agonistic dialogic accounting, we engage actor–network theory, particularly the due process envisioned in Bruno Latour’s Politics of Nature (2004a). In doing so, we contribute to the critical accounting literature focusing on agonistic dialogic accounting by introducing Latour’s bicameral parliament and by refining Brown’s dialogic accounting principles. As a secondary contribution, our (ANT)agonistic framework responds to the calls for more democratic forms of governance in the context of accounting. We illustrate our theoretical framework with an example regarding the development of integrated reporting.

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  • Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
    • Handle: RePEc:eee:crpeac:v:39:y:2016:i:c:p:25-44
    DOI: 10.1016/j.cpa.2016.02.001
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    9. 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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    24. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
    25. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

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