Development of Theory on Counter Accounting
Dr David Yates leads this project, with input from collaborators both within Sheffield University and externally. The aims of the project are to add to the knowledge surrounding counter-accounting, including their use, their potential, and their position within democratic societies.
![A person checking figures on a computer with a calculator.](http://cdn.sheffield.ac.uk/sites/default/files/styles/mobile_single_column_1x/public/2024-07/bookkeeping-615384_1280.jpg?h=73b8ec73&itok=wtodnT6H)
Off
Project description
Accounting has the potential to not only record events, but also shape how they are constructed and interpreted by the human subject. Within the notion of a ‘post-truth’ society, accounts are now frequently (and rightly) being questioned, and in some instances, alternative accounts of the same object are also being constructed and presented, in order to establish counter narratives and disrupt otherwise hegemonic regimes of accounting and accountability.