سال انتشار:
2021
عنوان انگلیسی مقاله:
Accounting colonization, emancipation and instrumental compliance in Nigeria
ترجمه فارسی عنوان مقاله:
استعمار حسابداری، رهایی و انطباق ابزاری در نیجریه
منبع:
ScienceDirect- Elsevier- Critical Perspectives on Accounting, 77 (2021) 102201: doi:10:1016/j:cpa:2020:102201
نویسنده:
Laurence Ferry
چکیده انگلیسی:
This study explores the extent to which designs for accounting change and accounting
colonization can be absorbed through a devious compliance/implementation that
deflects new interpretive schemes. To do so, it conducts an in-depth analysis of two
contrasting Nigerian public service organizational cases, in which there was an
ostensible search for improvements in financial governance. While one of the cases
indicates how accounting colonization involved change through an ostensibly coercive
accounting design, the other case organization employed budget assurances to deliver
public service consistent with an ostensibly more emancipatory design. In both cases,
instrumental compliance with the accounting design did not occur during
implementation as a devious compliance took hold. Consequently, the delivery of
priorities was not exactly as intended. This study contributes to the theorising of
emancipatory/oppressive accounting, including vis-à-vis accounting colonization, by
providing evidence of both the coercive and emancipatory dimensions of accounting
design in this context. In addition, it highlights the relevance of a closely observed and
nuanced approach to analysing accounting in action, which is of significant importance
to policy-makers and other social actors.
keywords: حسابداری | کلونیزاسیون | آزادی | خدمات عمومی | نیجریه | Accounting | Colonization | Emancipation | Public services | Nigeria
قیمت: رایگان
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