Lee, W.J. orcid.org/0000-0003-2656-4106 and Cassell, C. (2017) Facilitative reforms, democratic accountability, social accounting and learning representative initiatives. Critical Perspectives on Accounting, 46. pp. 24-37. ISSN 1045-2354
Abstract
This article considers critical accountants’ potential contribution to progressive reforms by examining how trade unions transformed workplace accountability relationships and developed social accounts as part of a workplace learning initiative. The article develops and utilises the concept of facilitative reforms to interpret the advances brought by learning representative initiatives and accompanying changes in broader civil society, workplace relationships and social accounts in the UK and New Zealand. The article finds that the experience of the learning representative initiatives suggests that critical accountants’ support of facilitative reforms may sometimes be a fruitful strategy.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2017 The Author(s). Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/). |
Keywords: | Accountability; critical; social; praxis; learning initiatives; internationally comparative case studies; longitudinal research |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 22 Feb 2017 15:29 |
Last Modified: | 07 Nov 2018 09:47 |
Published Version: | https://doi.org/10.1016/j.cpa.2017.02.002 |
Status: | Published |
Publisher: | Elsevier |
Refereed: | Yes |
Identification Number: | 10.1016/j.cpa.2017.02.002 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:112634 |