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Disabling accounting

Bishop, Mary; Boden, Rebecca

Authors

Mary Bishop

Rebecca Boden



Abstract

This paper extends existing analyses of the role of accounting in two dimensions: the construction of bodily identities and of notions of disability. It seeks to make a contribution to both the accounting and the wider literature on disability. Utilising a broadly Marxist approach, the paper explores the origins of UK medical classificatory regimes relating to disability in the transition from feudal to capitalist societies. Such a transformation placed new emphasis on the maximisation of the surplus value of labour from normalised bodies utilising accounting technologies. The paper then explains how UK legislative regimes were designed to support and sustain such classificatory regimes and were, again, reliant upon accounting discourses. Close examination of a critical legislative incident in the 1990s enables the explication of the role of accounting in sustaining such regimes. © 2006 Elsevier Ltd. All rights reserved.

Citation

Bishop, M., & Boden, R. (2008). Disabling accounting. Critical Perspectives On Accounting, 19(1), 1-16. https://doi.org/10.1016/j.cpa.2006.08.005

Journal Article Type Article
Publication Date Jan 1, 2008
Journal Critical Perspectives on Accounting
Print ISSN 1045-2354
Electronic ISSN 1095-9955
Publisher Elsevier
Peer Reviewed Peer Reviewed
Volume 19
Issue 1
Pages 1-16
DOI https://doi.org/10.1016/j.cpa.2006.08.005
Keywords accounting, disability, disabled people, self, employment, compliance cost assessment, parliament, medical model, social model, individual
Public URL https://uwe-repository.worktribe.com/output/1017084
Publisher URL http://dx.doi.org/10.1016/j.cpa.2006.08.005


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