An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Jesse Dillard
Portland State University

Abstract: Why have we not developed the study of the labor process such that it more clearly articulates the forces and processes leading to practicable action programs for improving the human condition? The utopian connection of concept and execution in a classless society based on democratic planning is swept from sight. The scholastic commodification of the lived experience of work and workers has separated the working classes from the intellectual craft worker. Labor process theory provides an enlightening and necessary component in reestablishing ourselves as organic intellectuals decidedly devoted to the utopian goal of a democratically governed society based on justice, equality, and trust. A critically informed labor process approach to accounting theory and practice recognizes that extant accounting control systems are both a medium and outcome of a historically informed capitalist mode of production. Accounting practices arise out of the foundational contradictions and conflict

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