The role of annual reports in gender and class contradictions at General Motors: 1917-1976
Article Abstract:
Alienation and crises in the development of late capitalism are frequently underplayed in studies of the exploitation of women. A longitudinal examination of the General Motors annual reports examines the development of managerial ideology about women over the period 1917-1976. Two primary sources of capitalist subordination of women are traced within the context of these reports: (1) female labor as an 'industrial reserve army,' and (2) a consumerist ideology about women designed to realize surplus value at times of overproduction and low consumption. Three implications are drawn: (1) socially 'unreflective' views of management and its control systems can lead to oppressive practices, (2) alienation under capitalism should be a starting point for analyzing women's oppression, and (3) class essentialism and class primacy controversies bear re-examination in light of this study.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1987
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Dishonored contracts: accounting and the expropriation of employee pension wealth
Article Abstract:
The role of accounting in the expropriation of employee pension wealth through takeovers isexamined. Under Financial Accounting Standards (FAS) 36, undervaluation of pension liabilities and the reporting of such resulted in the potential expropriation of the excess, which is hypothesized to have encouraged a number of takeovers during the period 1981-1985. Despite the revision of FAS 36, whichcalculated pension liabilities on an accumulated benefit basis, by FAS 87, the latter still results in an understated balance sheet liability. This analysis indicates that accounting is the product of conflicting forces, instead of a statement of a universal economic standard. In addition, the issue of the accounting practice's partisanship in such distributional conflicts is raised.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1993
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The 'real' cultural significance of accounts
Article Abstract:
Accounting is commonly viewed as a passive information service, but it plays a part as a symbolic, cultural, and hegemonic influence in struggles over such issues as income distribution. An empirical examination of these issues is made through examining publishing patterns in these periodicals: the Journal of Accountancy, Accounting Review, and Fortune, 1960 to 1973. It is suggested that discursive accounting practices may be more productively regarded as ideological weapons for taking part in conflicts over distributing wealth.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1987
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