Abstract

CABRERA-NARVAEZ, Andrés  and  QUINCHE-MARTIN, Fabián Leonardo. SOCIAL MOVEMENTS AND SOCIAL AND ENVIRONMENTAL ACCOUNTING: THE ROLE OF COUNTER ACCOUNTS AS A CRITIQUE PRACTICE. Innovar [online]. 2021, vol.31, n.82, pp.125-143.  Epub Nov 11, 2021. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v31n82.98428.

This paper studies counter accounts as a way of exercising criticism. Particularly, this work explains the use and meaning attributed to this type of reports by social movements in response to the socio-environmental conflicts caused by Ecopetrol in Colombia, from the analysis of the protests -protest events by social movements-, in order to study their collective action through the use of counter accounts. The research entailed two important moments. First, we provide a description of the socio-environmental conflicts in El Lipa (Arauca) and Puerto Vega-Teteyé corridor (Putumayo) using information included in the counter accounts of Crudotransparente, Federación Luterana Mundial, and Fundación Paz y Reconciliación. Second, we characterize the meaning of such counter accounts based on the type of criticism exercised by social movements through these reports. The results show that counter accounts could work as confrontational technologies for making a structural or decolonial critique feasible and promoting emancipation, conflict resistance, or both, based on opposition or dialogue.

Keywords : Socio-environmental conflicts; social and environmental accounting; counter accounts; criticism; social movements.

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