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Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria
حسابداری به عنوان فناوری نئولیبرالیسم: نقش پاسخگویی IPSAS در نیجریه-2021 This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism
as a neo-colonial dependency concept and International Public Sector Accounting
Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s
huge oil and gas revenues continue to be lost to corruption, the country relies on loans
from Paris Club countries and International Financial Institutions (IFIs), notably the
World Bank. In 1999, when the country changed from military to democratic
governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With
pressure from the Paris Club and the World Bank to repay its debts, the new democratic
Nigerian government sought debt forgiveness and rescheduling. Although the World
Bank, representing the creditors in debt negotiation, does not go into specific accounting
standards to be adopted by debtor nations, the Bank does require Nigeria to embrace
neoliberal economic reforms (including public sector reporting framework that produces
consistently relevant and reliable financial information – which denotes IPSAS). Despite
the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS,
Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and
has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide
the evidence that better accounting may not necessarily be a panacea for economic
development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability |
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