The Boundary Problem in Critical Accounting Discourse: Revisiting the 1912 Bread and Roses Textile Strike
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Authors
Moore, Louella
Issue Date
2019-08-1
Type
Working Paper
Language
en_US
Keywords
Textile Workers' Strike, Lawrence, Mass., 1912 , Strikes and lockouts - Textile industry , Managerial accounting
Alternative Title
Abstract
The paper begins by reviewing literature that explains why movements labelled as 'socialist' have historically gained little traction
in the U.S. This is followed by a consideration of institutional processes that create little incentive for genuine communicative
action between research programs built on individualist vs. collectivist points of view. Dominant accounting conceptual
frameworks treat entity boundaries as 'self-evident' while ideal types are used in accounting and economic theory to portray
management and labor interests as separate and distinct. Arguing that conceptual boundaries are far from 'self-evident' and
worker/management interests are inte1twined, the paper posits appropriation and protection as the two fundamental psychological motivations for the establishment of boundaries. A case study of a two month long textile mill strike in a 1912 New England setting is used to demonstrate the dynamic nature of boundary issues in the political economy.
Description
Citation
Publisher
Washburn University. School of Business