Professor Stewart Smyth, Cork University Business School, University College Cork

"Accounting and conflict in the city: Bakhtinian Dialogics, Counter-accounts And The Sheffield Tree Campaign"
Wednesday, 31 January 2024. 12:00-13:30
Room 282, Hot House, Adam Smith Business School

Abstract

This paper contributes to appreciation of dialogic accounting, including with reference to the interface of dialogic accounting and counter-accounting, through consideration of the relevance of Bakhtinian dialogics for such theoretical appreciation. We draw from this theoretical perspective in exploring dialogic accounting in a significant conflict in the city of Sheffield, UK. This is a significant city-based case with a very organized and focused campaign aligning a plurality of interests in opposition to a programme of extensive tree-felling being undertaken as part of a highway maintenance contract involving the city council and a private contractor. This co-ordinated campaign, with other parties aligning, opposed the actions of a council seeking ostensibly to save money. It illuminates counter-accounting and dialogic accounting in practice at the level of the city and local government. Research on the local city context in relation to dialogic accounting and counter-accounting is rare. We bring out the strength of the theoretical approach and make suggestions for future research.

Bio

Professor Stewart Smyth has worked in various accounting roles in practice, industry and local government before moving into educating professional accountancy students. He completed his PhD in 2013 and now much of his research work sits at the intersection of accounting and public management. He has previously published on the changing nature of funding, governance and accountability for public infrastructure, including social housing and public private partnerships (PPPs). In recent years his research includes a focus on the impact of accounting information and practices on social movements and trade unions.

Professor Smyth is currently the President of BAFA.

For further information, please contact business-school-research@glasgow.ac.uk

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First published: 17 November 2023

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