The audit of public debt: Auditing as a device for political resistance in a neoliberal era

Gilbert, Christine

doi:10.1016/j.cpa.2020.102263

Cited by 6 publications

(4 citation statements)

References 30 publications

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“…Literature on resistance to accounting mainly focused on overt movements challenging and contesting accounting in the open (Roberts, 1990;Preston et al, 1992;Scapens and Roberts, 1993;Ezzamel et al, 2004). Even studies of "shadow accounting", "counter accounts" and "alternative accounts" have suggested to make resistance as visible as possible (Thomson et al, 2015;Lehman et al, 2016;Andrew and Cahill, 2017;Laine and Vinnari, 2017;Tregidga, 2017;Gilbert, 2020;Himick and Ruff, 2020;Yang et al, 2021). Yet not all forms of resistance "dare speak their name" (Scott, 1990).…”

Section: Discussionmentioning

confidence: 99%

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Resisting accounting in the name of discipline

Perray-Redslob

Moralès²

2022

AAAJ

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PurposeThis paper examines micro-practices of resistance to understand how they influence accounting.Design/methodology/approach A qualitative methodology based on interviews is used to explore an extreme case of disciplinary organization, that of the French Armed Forces whereby secrecy and discipline are the norm. The study draws on James Scott's concept of infrapolitics to illustrate how service members manage to appear obedient and disciplined, while simultaneously criticizing and resisting accounting practices “below the radar” of surveillance.FindingsThe study describes “resistance in obedience” to account for how service members resist while following discipline. Three main forms of resistance are identified. Containment consists in obstructing and delaying a process of change that depends on willing participation of active supporters. Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent the spread of accounting reforms, disrupt transparency and create a blockade around financial information.Research limitations/implicationsThe study of resistance to accounting in a setting where compliance and discipline are the norm shows how widespread it can be. In that respect, future research could provide a more systematic understanding of resistance in action and its conditions of possibility in various contexts and settings. This article further illustrates the allure of opacity against the threats of transparency and accountability. The use of accounting in opaque settings opens interesting avenues of research, since the appeal of accounting has often been related to the allure of transparency and to accounting's potential to create visibilities. Finally, this paper opens a perspective for future research on how micro-resistance meets micro-practices of power in the context of ostensibly liberated, participative and non-authoritarian management.Originality/valueWhile previous literature argued that resistance to accounting arises when it is used to increase discipline, our findings challenge this assumed dichotomy, by showing that sometimes accounting is resisted in the name of discipline. This study further outlines the fact that the “allure” of transparency is not universal but can also prove disruptive and be contested. In addition, this study contributes to the literature on resistance to accounting that mainly focused on overt, dramatic and organized forms of resistances, by highlighting the existence of a more widespread, omnipresent yet hidden and mundane, day-to-day, form of opposition, which significantly influences accounting. Finally, the findings show that resistance is not only an outside force intersecting with accounting but also an intrinsic force that shapes accounting from the inside.

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Section: Discussionmentioning

confidence: 99%

“…, 2015; Lehman et al. , 2016; Andrew and Cahill, 2017; Laine and Vinnari, 2017; Tregidga, 2017; Gilbert, 2020; Himick and Ruff, 2020; Yang et al. , 2021).…”

Section: Discussionmentioning

confidence: 99%

Resisting accounting in the name of discipline

Perray-Redslob

Moralès²

2022

AAAJ

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“…El propio Fondo Monetario Internacional (FMI), presidido por Christine Lagarde, llegó a plantear la necesidad de aplicar una quita de hasta el treinta por cien a la deuda soberana de Grecia. Las recientes experiencias de reestructuración de la deuda ecuatoriana habían supuesto un importante precedente en este sentido, y la experiencia del gobierno de Rafael Correa era esgrimida como una espada tanto por los partidos de izquierda como por la sociedad helena en su conjunto (Gilbert, 2022). El ascenso de SYRIZA a fuerza de gobierno pretendía poner en práctica las contradicciones de sus acreedores y obtener el mejor acuerdo posible que, previsiblemente, pasaba por la auditoría de la deuda.…”

Section: La Deuda Y Sus Tenedoresunclassified

La derrota de SYRIZA y el ajuste espacial europeo. Una aproximación desde la geografía marxista

González

2023

RESED

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“…and (2) What were the political strategies done by Buton kingdom to legitimate their purposely misinterpretation concerning the meaning of bharata and to reinforce their claim that Muna, Tiworo, Kulisusu, and Kaledupa were the subordinates and propped Buton kingdom since the 17 th until 20 th centuries? These two problems are actually the scope of this article and accordingly the objectives are (1) to describe and analyze the real meaning of bharata and (2) to describe and analyze the political strategies of Buton in misinterpreting the meaning of bharata and reinforcing their claim that Muna, Tiworo, Kulisusu, and Kaledupa kingdoms were the subordinates and propped Buton kingdom since the 17 th until 20 th centuries (Gilbert, 2022;Higgins & Coffey, 2016Listo, 2018.…”

Section: Introductionmentioning

confidence: 99%

Revealing misinterpretation on the meaning of Bharata for political target by Buton to four surrounding kingdoms in the 17th - 20th centuries

Aderlaepe

Ninsiana²,

Tambunan³

2023

lingcure

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Language is not only used as the means of communication, but also the device of achieving dominance. This article aims at describing and analyzing the real meaning of bharata and revealing misinterpretation on the meaning of bharata by Buton Kingdom for political dominance device on four surrounding kingdoms: Muna, Tiworo, Kaledupa, and Kulisusu in the 17th – 20th centuries. The study was designed descriptive qualitativey with four steps of framework: (1) exploring data, (2) data verification, (3) analysis, and (4) writing results of analysis. Data were analyzed by applying Wodak’s critical discourse analysis approach (CDA). Results of the analysis concluded the real meaning of bharata is “front area and center of battle”. The term of bharata was firstly acquainted by Laki Laponto, the king of Buton at the beginning of 16th century when he organized military alliance by involving the four surrounding kingdoms to face Ternate’s threaten. Since at the beginning of 17th century people of Butonese misinterpreted the meaning of bharata subjectively for political interest. Buton kingdom then established their misinterpretation instituonally and performed hegemony to the four surrounding kingdoms by the assistance of Dutch after welcoming and signing bilateral coalition with Dutch at the beginning of 17th century.

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The audit of public debt: Auditing as a device for political resistance in a neoliberal era

Cited by 6 publications

References 30 publications

Resisting accounting in the name of discipline

Resisting accounting in the name of discipline

La derrota de SYRIZA y el ajuste espacial europeo. Una aproximación desde la geografía marxista

Revealing misinterpretation on the meaning of Bharata for political target by Buton to four surrounding kingdoms in the 17th - 20th centuries

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