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The architecture of accounting and the neoliberal betrayal of life
معماری حسابداری و خیانت نئولیبرالی از زندگی-2021 This paper identifies the way in which accounting practices reinforced the increasing influence of
the intolerant financial emphasis of the market on the quality of social housing under neoliber-
alism when successive British governments gave little importance to the impact of aesthetic and
ethical qualities of social housing on the well-being of inhabitants. Social values, most especially
safety and beauty, were able to be reinterpreted according to economic logic, thereby denying the
need for them to be explicitly considered in any social housing decisions. The study emphasises
the way in which the austerity and deregulation agenda of neoliberal policies that had a signif-
icant impact on building and fire safety regulations were ultimately justified by financial criteria.
The Grenfell Tower fire in 2017 belatedly exposed the way in which the financial and operational
visibilities created by accounting practices had become crucial to the successful implementation
of the economic logic of the neoliberal agenda and related market priorities of successive British
governments, irrespective of the consequences. The paper demonstrates how the Grenfell Tower
refurbishment was the apotheosis of neoliberalism; a toxic mix of austerity, outsourcing and
deregulation. The focus on value for money in the refurbishment led ultimately to the betrayal of
life of the residents. keywords: حسابداری | برج گرنفل | مسکن اجتماعی | نئولیبرالیسم | فوکو | Accounting | Grenfell Tower | Social housing | Neoliberalism | Foucault |
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