ABSTRACT

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.