Lesley Catchpowle

Capitalism, states and ac-counting

This paper is concerned with accountings relationship to the state and to capitalism. It argues from a theoretical and historical perspective that accounting has been a central part of capitalisms recent restructuring which has involved the state. Using contemporary theories of society the paper views the state, capital and accounting from a holistic perspective seeing the social relations between them rather than seeing each as distinct forms.

Accounting and Social Movements: an exploration of critical accounting praxis

Abstract A central tenet of critical accounting research maintains the need to challenge and change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting research upholds this principle has been intermittently discussed. This paper aims to engage with, and further, this discussion by contributing to research linking accounting information to social movements.

Paradise postponed: dilemmas facing shop stewards in the new South Africa—accommodation orresistance?

The growth of the shop stewards movement in South Africa prior to majority rule represented a challenge to the institutionalised managerial prerogative and cemented the position of black trade unions in the workplace, posing a threat to both Apartheid’s cheap labour system and also to the political control of the Apartheid regime. With the advent of majority rule in 1994, shop stewards are now expected to comply with, and co-operate in, the implementation of workplace changes which they would have traditionally opposed. This, plus the move towards Japanese-style ‘lean’ work practices, is creating farreaching challenges for the ‘New’ South African shop steward movement.