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A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society | Emerald Insight
Source: www-emerald-com.ezproxy.lib.gla.ac.uk
Article summary:
1. 本文旨在探讨公民社会反账目在促进社会民主变革中的作用，以一个加拿大公司在罗马尼亚西部开采金矿的案例为基础进行分析。
2. 公民社会组织制作的反账目在该案例中发挥了多种作用，包括揭示企业报告未能平衡地呈现金矿项目、引发社会对项目的社会、文化和环境影响进行辩论、揭示国家机构倾向于支持经济利益而非社会、文化和环境利益等。
3. 本文认为，即使这些反账目是主观的，它们也为解放性会计学的发展提供了良好基础，并展示了公民社会反账目促进民主变革的潜力。
Article analysis:
The article "A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society" provides an interesting case study on the potential of civil society's counter-accounts to enable societal debates and facilitate democratic, transformative change. However, there are several limitations and potential biases in the article that need to be addressed.
Firstly, the article focuses solely on the perspective of civil society groups opposing a Canadian company's plans to open a gold mine in western Romania. While it is important to consider the views and concerns of local communities and civil society groups, it is also essential to take into account the perspectives of all stakeholders involved, including the mining company and government officials. Without a balanced approach, the article may present a one-sided view of the situation.
Secondly, while the article acknowledges that counter-accounts produced by civil society groups may be subjective, it does not provide sufficient evidence or analysis to support its claim that these accounts form a good basis for the development of emancipatory accounting. It is important to critically evaluate the accuracy and reliability of counter-accounts before using them as a basis for any accounting project.
Thirdly, while the article highlights some of the social, cultural, and environmental impacts associated with gold mining projects, it does not explore potential economic benefits or alternative solutions that could address these issues while still allowing for economic development. A more comprehensive analysis would have provided a more nuanced understanding of the situation.
Overall, while this article provides valuable insights into the potential role of civil society's counter-accounts in facilitating democratic change in society, it is important to approach such case studies with caution and consider all perspectives before drawing conclusions or making recommendations.