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dc.rights.licenseopenen_US
dc.contributor.authorOLLIER BESSIEUX, Corinne
hal.structure.identifierInstitut de Recherche en Gestion des Organisations [IRGO]
dc.contributor.authorNEGRE, Emmanuelle
dc.contributor.authorVERDIER, Marie-Anne
dc.date.accessioned2022-12-08T08:22:38Z
dc.date.available2022-12-08T08:22:38Z
dc.date.issued2022-04-01
dc.identifier.issn0963-8180en_US
dc.identifier.urihttps://oskar-bordeaux.fr/handle/20.500.12278/170499
dc.description.abstractEnThe purpose of this paper is to provide a critical review of the ‘accounting for people’ literature and to suggest avenues for research that encourage this literature to take a radical emancipatory turn by using dialogic accounting. Our review covers the past five decades and concentrates on a corpus of 109 articles published in 22 accounting journals. Although the social agenda was initially central to the rise in the accounting for people literature, it was quickly supplanted by economic and financial objectives. The more recent focus on Human Capital (HC), driven by the emergence of a new spirit of capitalism, appears to have breathed new life into the accounting for people literature. However, the HC concept also (i) simplifies humans’ subjective qualities by overquantification through a reification process that extends the sphere of commodification to humans and (ii) reinforces labor control processes. We highlight the need for future literature to move from the ‘accounting for people’ approach to an ‘accounting with people’ approach to really give a voice to humans, and outline the potential of dialogic HC accounts for achieving that aim.
dc.language.isoENen_US
dc.subject.enHuman Capital
dc.subject.enLiterature Review
dc.subject.enDialogic Accounting
dc.subject.enCritical Accounting
dc.subject.enAccounting For People
dc.titleMoving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research
dc.typeArticle de revueen_US
dc.identifier.doi10.1080/09638180.2022.2052922en_US
dc.subject.halSciences de l'Homme et Société/Economies et financesen_US
bordeaux.journalEuropean Accounting Reviewen_US
bordeaux.hal.laboratoriesIRGO (Institut de Recherche en Gestion des Organisations) - EA 4190en_US
bordeaux.institutionUniversité de Bordeauxen_US
bordeaux.peerReviewedouien_US
bordeaux.inpressnonen_US
hal.identifierhal-03889478
hal.version1
hal.date.transferred2022-12-08T08:22:40Z
hal.exporttrue
workflow.import.sourcedissemin
dc.rights.ccPas de Licence CCen_US
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