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Accounting for crime in the neoliberal world
حسابداری برای جرم و جنایت در جهان نئولیبرالی-2019 This paper examines the recent European public sector accounting reform which introduces
controversial calculative practices for the recognition of criminal activities in
national accounts. Namely, accounting for unlawful drug production and drug trafficking,
and accounting for prostitution. Challenging the presumption of accounting neutrality, this
study analyses this “accounting for crime” policy from a semantic and an epistemological
view point as a cognitive system of creation of meaning and formation of knowledge. The
analysis reveals the polyhedrality of neoliberalism, and the way it exerts its influence on
society through its circuitous discursive process of social construction and transfiguration
of reality which flows crosswise its multiple dimensions. At the macro level this policy
operates as a ‘hegemonic project’: It bonds together the economic and political interests of
different ‘historical blocs’, making the implementation of these practices a matter of
‘common sense’. At the micro level this policy functions as an ‘apparatus of governmentality’:
It encapsulates the cognition of crime within a panoptic logic of economic
rationality, transforming its outcome into a contributory value of a countrys prosperity. In
this context, this study outlines the centrality of accounting practice as a pivotal tool of the
neoliberal ideology: It permits extending the realm of calculative methodologies to the
commodification of human weaknesses, addictions, and sexuality, in a rational process of
accounting to balance the supply and demand of sex and drugs, between prostitutes and
clients, pushers and addicts. Keywords: Government accounting | Crime | Accounting neutrality | Ideology | Neoliberalism and accounting | Neoliberal discourse | Hegemony | Governmentality |
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