Narrative Accountability: Different Look

Document Type : Review Paper

Author

Phd student in accounting at Tehran university

Abstract

According to the literature of Sociology, Accountability means "the giving and demanding of reasons for conduct". The idea of accountability contains aspects of both calculation and narration, that calculation aspect is the dominant part and in modernity the narrative mode of accountability is consistently undervalued and often suppressed. The purpose of this article is addressing the narrative aspect of accountability by using kamuf (2007) and critical attitude on Calculation aspect of it. Kamuf (2007) by creating "Accounterability" try to addressing this aspect. Accounterability encourages us to pause in the almost automatic functioning of programmed quantitative accountability, to “stop calculating and listen at another rhythm for something else, for an incalculability and unforeseeability that cause the accountability programme to stammer or stutter. Inspiration of Accounterability is from the Derrida’s work and especially his concept: "the other". Derrida emphasizes that every mechanism, without putting "the other" into "itself" is meaningless and "the other" always is into "itself" and individuality without considering "the other" is just an Abstract concept and so impossible. In Conclusion, Accounterability is a try for going toward "the other" of calculative Accountability that is narrative Accountability.

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References

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Journal of Accounting and Social Interests
Volume 9, Issue 2 - Serial Number 33
September 2019
Pages 25-36

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History

  • Receive Date: 18 March 2018
  • Revise Date: 03 July 2018
  • Accept Date: 03 July 2018

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