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This paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.

Actor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.

Proponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.

The findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.

The study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.

This paper aims to discuss the constitution of the Memorial of Resistance of São Paulo (MRSP) by adopting the ANTi-History approach, thereby providing greater transparency to the socio-political relations of multiple actors involved in the constitution of this place as a site of memory.

By adopting the principles of ANTi-History, the researchers focused on the socio-politics of different human and nonhuman actors to examine how this site of memory was constituted. The researchers sought to turn the process of constituting the MRSP more transparent, putting together one of the possible historical versions of this phenomenon. The data collected included oral and documental sources (interviews, videos, books, newspapers and websites).

The findings support the notion of history as a socially constructed narrative that emerges through associations of heterogeneous actors in a dynamic and continuous process of (re)configuration. Additionally, by exposing the power relations and negotiations manoeuvres used by multiple actors, it allowed the researchers to highlight the complexity of the Memorial’s history as a black box, contextualizing them in a period of intense social upheaval, re-democratization and transitional justice within Brazilian society.

The paper outlines the process of listing the DEOPS/SP building and the social mobilization movements during the 1980s and 1990s in Brazil, illustrating some of the results obtained from a more extensive research project that dealt with the MRSP’s constitution process. It offers an in-depth example of using the ANTi-History approach in Organizational Studies, allowing the researchers to remove the organization’s veil of apparent simplicity and to bring back to life voices and actors that have been erased, disguised and silenced by the dominant version of events.