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Accounting and the Virtues of Anarchy

Funnell, Warwick N. (2007) Accounting and the Virtues of Anarchy. Australasian Accounting Business & Finance Journal, 1 (1). pp. 18-27. (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:3163)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL
http://ro.uow.edu.au/aabfj/vol1/iss1/2/

Abstract

The ability of accounting to be used for the purposes of economic, social and political oppression

is now well recognised in the critical accounting literature. Accounting is far more than an

innocuous technology of rational calculation and accountability upon which management and the

efficient operation of markets depend. Its contributions to maintaining the hegemony of the state

are primarily through its close association with the protection and promotion of property rights.

For the anarchist this relationship is the source of entrenched injustice which alienates individuals

from their fundamental, moral nature. Elimination of the state allows justice to be reasserted and

society to operate on moral principles. When the very existence of the state is questioned, as does

anarchism, understanding of the fundamental nature and contributions of accounting need to be

renegotiated.

Item Type: Article
Uncontrolled keywords: anarchism, state, property, entitlement, justice
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Suzanne Duffy
Date Deposited: 14 May 2008 07:16 UTC
Last Modified: 06 Oct 2021 15:03 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/3163 (The current URI for this page, for reference purposes)
Funnell, Warwick N.: https://orcid.org/0000-0003-3089-0908
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