Conscious Accounting

In the practices of our hunter gatherer ancestors and Indigenous Communities everywhere, we can glimpse possibilities for human beings to act as reciprocal parts of the environment, actively nurturing our relations with nature and community, as vital to our mental and physical existence. Colonialism, and the roles of accounting within it, mark the beginning of a historical process that has decimated these possibilities, rupturing the bonds and connections that could exist between our environment and us. This history turned land and human labour into ‘objects of barter’ , oppressing humanity’s (‘indigenous’) socio-ecological agency, in the Global South, but also in the lands of ‘the colonizers’. A key task for critical accounting is to understand and facilitate the possibilities for all peoples to gain these indigenous potentialities, in all of their plural and myriad forms. Rising to this challenge requires developing debates around decoloniality beyond territorial rivalries over the academic field.

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Using this perspective, the paper formulates a notion of the variable, social aspects of profitability, and analyses tensions and contradictions between purposive representations and conscious realities. The final part theorises the collective and differentiated conditions through which accounting practices became more representative of the needs and values that informed the activities of organisational members. The paper concludes by highlighting how its methodology and findings encourage critical research into the heterodox, social features of accounting and accounting change within wider organisational and social transformations. Section 2 draws on efforts to link interpretive and labour process perspectives to understand the social involvement of accounting within the dynamics of wider organisational and social life. The paper then delineates the specific organisational and institutional field of the study, and explains the research methods used to study the roles of accounting in representing and constituting this social reality.

Our spreadsheet is a major building block for the accounting side of your business if you’re just getting started or if you don’t need a full time CPA yet. PLUS it will provide what is needed for your accountant come tax season. This paper argues for an explanation of the mechanistic basis of consciousness that is based on the distinction between localist representation and distributed representation, Conscious Accounting the ideas of which have been put forth in the connectionist literature. The paper also explores the issue of the functional roles of consciousness, in relation to the proposed mechanistic explanation of consciousness. The model, embodying the representational difference, is able to account for the functional role of consciousness, in the form of the synergy between the conscious and the unconscious.

A critical accounting project for Latin America? Objects of knowledge or ways of knowing

When it comes to money, I said, you have a system of accounting in place. You should treat energy the same way as well and create a system to manage it, reallocate it and wisely invest it. For this we need to evaluate who and what is deserving of our energy. Check out today’s podcast episode to learn more about the fun things that make us, us!

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