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        Accounting for war

        Author
        Chwastiak, M.
        Lehman, G.
        Attention
        2299/11707
        Abstract
        This paper examines the ways in which accounting has helped to rationalize and normalize violence and how this has contributed to the acceleration and expansion of war. It is argued that accounting is a product of the "social imaginary" of modernity which projects a brutal attitude towards others by instrumentalizing relationships. Accounting's reliance on instrumental rationality and economic efficiency provides the ideological justification for destroying the environment and others. Accounting's role in perpetrating war and warlike behaviors is demonstrated in relation to our war with the environment, the expansionistic logic of capitalism, dehumanization and distance, globalization, the silent war of economic sanctions and the extent to which war is good for business.
        Publication date
        2008-12
        Published in
        Accounting Forum
        Published version
        https://doi.org/10.1016/j.accfor.2008.09.001
        Other links
        http://hdl.handle.net/2299/11707
        Relations
        Hertfordshire Business School
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