Counter-Narratives in Accounting Research: A Methodological Perspective

In this chapter, we approach the theme of counter-narratives from the perspective of accounting. In accounting literature, the term counter-account is used to refer to accounts, reports and other information produced by actors outside a given organization or industry. We begin our chapter with a short introduction to the basic notion of “account” and the principles of accounting as a practice. After this backdrop, we continue to introduce and define counter-accounts, and to explain how they have been studied in the accounting literature. Subsequently, we discuss counter-accounts from two different methodological perspectives, counter-accounts as a research method and counter-accounts as a research topic. At end of our chapter, we present two main conclusions. First, in a field as technical and specialized as accounting, academics are in a position to undertake social science that matters by compiling counter-accounts either by themselves or in collaboration with social movements or NGOs. Second, counter-accounts produced by activists provide fertile ground for academic analyses from multiple theoretical and methodological perspectives. Given the vast sustainability challenges societies are facing, it is highly relevant for scholars to understand and engage with the various types of counter-accounts, which challenge the hegemonic narratives and vested interests defending the status quo as well as promoting inaction over issues such as climate change, biodiversity loss, human rights breaches and the undermining of democracy.

In this chapter, the author approaches the theme of counter-narratives from the perspective of accounting. He discusses a phenomenon known in the accounting literature as counter-accounts, which can be seen as a subtype of counter-narratives. The author illustrates how counter-accounts can be compiled by researchers seeking to advance a social cause. He then considers counter-accounts as an activist methodology, which can then be studied by researchers with the aid of various theories and methodological approaches. Accounting refers to a range of organizational activities that focus on measuring, assessing, processing and communicating financial and non-financial information. The chapter presents two examples of research on counter-accounts, deliberately chosen to be as different as possible. The first example focuses on Finnish animal rights activists’ use of counter-accounts in their campaign against the meat and dairy industry. The second example concerns international non-governmental organizations use of counter-accounts in campaigning against major oil companies in the Niger Delta.