Public sector trade union response to change in South Africa: a case study of the South African municipal workers union (SAMWU) in the Western Cape (1992-97)

The thesis explores the relationship between the public sector trade unions and the government in South Africa from 1992-7. The research is located in debates concerning the ANC government's endorsement of the 'free-market 1 economy in the post apartheid period. The Marxist method of historical materialism is used to explain the changing relationship between the state and the trade unions. To expound these issues, a single case study of the Cape Town branch of the municipal union - SAMWU - is examined. The case served several functions, it illustrated the nature of apartheid, it took account of the government's introduction of privatisation in the public sector, and simultaneously provided a vehicle for the development of the theory of the state and its inter-relationship with the trade unions. The questions that arose from the case were linked to whether SAMWU would engage in conflict or conciliation to stop privatisation in the public sector, and whether the state would be free to respond favourably to labour's actions and demands. A number of key findings were established relating to these areas. With regard to the state, the materialist analysis developed by the 'state derivation' theorists provided a useful tool, but for reasons outlined in the dissertation, neglected the basic structural dependence on capitalism. The theoretical conclusion of the thesis: was the state was not independent of capitalism, that it - along with business and labour - was ultimately bound up with the relations of capital. However, as an integral part of capitalism, the state was also affected by the 'contradictions' or potential conflict found within the exploitative relations between capital and labour. Consequently, in order to control any serious challenge from labour to the system - arising as a result of the 'contradictions' within capitalism - the South African state had chosen to engage in conciliation with the trade unions, with the aim of minimising any overall threat or resistance to the existing system. As to whether SAMWU would engage in this conciliation, or choose resistance to stop privatisation, the answer was viewed as related to the union members' levels of class consciousness, and the policies and organisation of their union. The class and collective consciousness of SAMWU members was seen as inherently tied up with issues of race - in particular their 'coloured' identity. The thesis conceptualised apartheid and race as a function of capitalism. It concluded that the continuing use made of the 'coloured' identity in the region, to disguise economic inequality, had the potential to negate against the members' collective ability to resist privatisation. With regard to the acceptance of conciliation, although no clear answers were immediately forthcoming by 1997, it was possible to deduce that formalisation and partnerships had, at this stage, done little to prevent free market practices from being introduced in the workplace. Finally, although the thesis was unable to conclude in 1997, that SAMWU would ultimately resort to industrial action to stop privatisation, the re-organisation of the union to remain rooted in rank-and-file activity, the campaigns and protests against privatisation, plus the declared intention of the leaders and membership during interviews to take strike action, all seemed to indicate this would be the case

Accounting and social movements: An exploration of critical accounting praxis

A central tenet of critical accounting research maintains the need to challenge and change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting research upholds this principle has been intermittently discussed. This paper aims to engage with, and further, this discussion by contributing to research linking accounting information to social movements. The paper reviews the literature on accounting and social movements, central to which is the work of Gallhofer and Haslam; using their work as a departure point we discussion the nature of accounting information and focus on social movement unionism (SMU). Drawing on Bakhtinian dialogics and classical Marxism we develop an alternative theoretical framework to analyse an example of accounting information and social movements, covering a trade union pay dispute. The paper concludes with a discussion of the class nature of accounting information, including an exploration of the implications for accounting praxis and agency in the struggles for an emancipated world. The paper builds on the limited amount of existing work in this area; exploring the ‘class belongingness’ of accounting information and developing an understanding which can help guide the praxis of critical accounting researchers

ACCOUNTING FOR PRIVATISATION IN BANGLADESH: TESTING WORLD BANK CLAIMS

The World Bank and the IMF have encouraged many less developed countries (LDCs) to pursue privatisation policies. Development economists and World Bank reports claim this facilitates development by improving controls within enterprises and external regulation of financial markets acting on external accounting reports. This paper questions these beliefs. It compares the post-privatisation performance of companies in Bangladesh examined in a World Bank report with the authors' own research on the same companies. The World Bank report reported that the success of the privatisations established the case for more. In the research reported here, only one of the privatised companies was judged a commercial success, though the unavailability and dubious accuracy of accounting reports prevented any definitive assessment. Above all, the paper questions the narrow criteria adopted by the World Bank report - namely profitability - and the neglect of employment conditions, trade union and individual rights; social returns; and financial transparency and accountability to external constituents. Our evidence suggested that privatisation has not increased returns to society: privatised companies' contributions to state revenue declined in real terms and as a proportion of value added. Transparent external reports failed to materialise as required by law and there was evidence of untoward transactions affecting minority shareholders, creditors, and tax collecting institutions. Internal controls may have become more commercial but at the cost of declining employment, wages, quality of working life, and employee rights. The World Bank claims rest upon efficiency benefits trickling down to all but the effects of privatisation may have been a redistribution of power and wealth to the new owners. This paper argues that the IMF, the World Bank, and Western capitalist states have not provided the technical infrastructure and organisational capacity to execute their neo-liberal privatisation agenda, which rests on dubious socio-economic assumptions. Our unfavourable evaluation of privatisation in Bangladesh is not unique. It has been happening again and again around the world. © 2003 Published by Elsevier Science Ltd

Accounting colonisation and austerity in arts organisations

This Habermasian qualitative study considers the nature and extent of accounting and austerity colonisation in the context of widening arts engagement in England in a period of financial austerity. It also explores some of the key impacts of austerity and accounting monitoring and how arts organisations coped with them. The findings suggest that the discourses of accounting and austerity were associated with a variety of forms of colonisation and limited resistance along a continuum. The discourse of austerity was portrayed as much more problematic and colonising than the extensive accounting monitoring which was taken for granted. The discourses and practices of austerity were implicated in morally ambiguous and role-conflicted organisational behaviour suggesting sublimated legitimation crisis tendencies but there was no evidence of widespread Habermasian motivation crisis in relation to austerity or accounting monitoring. Some organisational members responded actively to accounting colonisation, and as a reorientation or reversal of colonisation, created transformations of accounting through a range of narrative and visual reporting methods. Their evaluation of such qualitative data revealed an expression of autonomy in the face of pathological accounting colonisation, whilst paradoxically creating self-challenging monitoring procedures

Facilitative reforms, democratic accountability, social accounting and learning representative initiatives

This article considers critical accountants’ potential contribution to progressive reforms by examining how trade unions transformed workplace accountability relationships and developed social accounts as part of a workplace learning initiative. The article develops and utilizes the concept of facilitative reforms to interpret the advances brought by learning representative initiatives and accompanying changes in broader civil society, workplace relationships and social accounts in the UK and New Zealand. The article finds that the experience of the learning representative initiatives suggests that critical accountants’ support of facilitative reforms may sometimes be a fruitful strategy

Globalisation, accounting and developing countries

Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development

More than nothing? Auditing business studies

This paper argues that business school scholarship can be seen as the example par excellence of what we are calling extreme neo-liberalism. By extreme neo-liberalism we mean the coexistence in the same sphere of extreme externalization of costs and extreme regulation of the sources of value. We argue that this condition is most obvious in the research audits conducted in Britain, and spreading globally, audits that record both the extreme externalization in business scholarship of all the sources of the wealth expropriated by business, and at the same time, regulate the very labour that produces this extreme self-regulation. Although this self-regulated labour regards itself as complete, and although it regards its acts of externalization as acts of self-making, we consider the relation between pedagogy and scholarship in order to show how this pervasive form of self-regarding simply does not hold. We conclude by noting that if business scholarship persists in defining itself against all that makes wealth possible, and thus making itself, logically at least, worthless, it also opens the possibility of starting an investigation of wealth, worth and value, from another point of view, one not dependant of completing business, but competing with it

Critical accounting scholarship and social movements: The case of rail privatisation in Britain

This paper reflects upon how accounting academics can contribute to emancipatory social change through connecting with the agency of social movements. A review of critical accounting work on rail privatisation in Britain is conducted, and a comparison is made with other instances of accounting academics working with social movements. Past work emphasises a Bourdieusian pre-occupation with intellectual autonomy from social movements. An alternative – a Gramscian understanding of the potential for ‘organic intellectuals’ to develop subaltern consciousness – is instead proposed. This frames a discussion on the similarities and differences between critical academic accounting work with rail social movements, compared to past efforts. The central questions addressed are: What ‘value’ do accounting scholars bring to social movements, and how might we judge and learn from the ‘successes’ of our activities? Is it preferable for critical academics to maintain ‘autonomy’ from the class struggle while striving to assist subaltern social movements? Does the neoliberalisation of higher education preclude social movement-orientated praxis? And, if not, how might the constraints that it poses on our activities be overcome? It is argued that a class-orientated, political praxis is both possible and desirable in the current conjecture, but more examples and studies are needed