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LABOUR PROCESS THEORY AND CRITICAL ACCOUNTING: CONCEPTUALISING MANAGERIAL CONTROL
Download This ArticleBranka Mraović
Abstract
This paper examines the need to limit managerial control in the corporate world, by using the contribution of the labour process theory and critical accounting, in which the theoretical complementarity of these two scientific disciplines is pointed out. Neither labour process nor accounting are mere technical phenomena, but should be placed in the totality of social relations, which means the context of alienating effects of the capitalist mode of production. Relying on the works by Braverman, Tinker and Thompson, this paper is the introduction to an interdisciplinary methodology based on Marx’s labour theory of value, and its goal is to provide a guide for working-class action to change society.
Keywords: Labour Process, Accounting, Managerial Control, the Labour theory of value
How to cite this paper: Mraović, B. (2004). Labour process theory and critical accounting: Conceptualising managerial control. Corporate Ownership & Control, 2(2), 48-64. https://doi.org/10.22495/cocv2i2p5
