Accounting and the Virtues of Anarchy

Abstract

The ability of accounting to be used for the purposes of economic, social and political oppressionis now well recognised in the critical accounting literature. Accounting is far more than aninnocuous technology of rational calculation and accountability upon which management and theefficient operation of markets depend. Its contributions to maintaining the hegemony of the stateare primarily through its close association with the protection and promotion of property rights.For the anarchist this relationship is the source of entrenched injustice which alienatesindividuals from their fundamental, moral nature. Elimination of the state allows justice to bereasserted and society to operate on moral principles. When the very existence of the state isquestioned, as does anarchism, understanding of the fundamental nature and contributions ofaccounting need to be renegotiated.

Keywords

• anarchism
• state
• property
• entitlement
• justice