Cracking a brick in the master’s house: counter practices as counter-accounts of difference and survival

In this text, the authors explore the empowering journey of a group of ten Black immigrant women in France and Senegal as they challenge oppressive systems rooted in gender, class, and race. Over the course of 13 years, the authors draw from diary notes and Black feminist perspectives, particularly Audre Lorde’s work on difference and survival, to highlight how this community uses their unique identities to create a self-defined financial system, a tontine. This system provides them with autonomy and trust, enabling them to address their specific needs, like building homes in Senegal, and ultimately working towards their emancipation. The research underscores the resilience and agency of these vulnerable women, emphasizing the importance of alternative accounting systems in their struggle. It sheds light on the counter-practices of accounting within this community, exploring their intersectional nature and survival skills. The text ultimately celebrates the emancipatory potential of such alternative systems while challenging dominant knowledge creation standards. It encourages readers to rethink academic research and embrace activist curiosity in the pursuit of justice and empowerment.


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This paper is published in Accounting, Auditing & Accountability Journal

Authors: Nathalie Clavijo, Ludivine Perray-Redslob, Emmanouela Mandalaki

Nathalie Clavijo, Assistant Professor
Ludivine Perray-Redslob, emlyon business school, Paris
Emmanouela Mandalaki, NEOMA Business School, Reims

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