Accounting assemblages, desire, and the body without organs: A case study of international development lending in Latin America
This paper uses the ideas and concepts of Gilles Deleuze and Félix Guattari and aims to to examine how accounting works in the context of international development. A case study approach within El Salvador is used. Data sources include archival documents, 35 semi-structured interviews with field par...
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| Veröffentlicht in: | Accounting, auditing & accountability journal auditing & accountability journal, 2009-01, Vol.22 (3), p.319-350 |
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| creator | Neu, Dean Everett, Jeff Rahaman, Abu Shiraz |
| description | This paper uses the ideas and concepts of Gilles Deleuze and Félix Guattari and aims to to examine how accounting works in the context of international development. A case study approach within El Salvador is used. Data sources include archival documents, 35 semi-structured interviews with field participants, and participant observations. The focus is on the activities of the Inter-American Development Bank (IDB) and the United Nations Development Agency (UNDP) in the country of El Salvador, showing how complex assemblages of people, technologies such as accounting, and discourses such as accountability come to claim or territorialize particular physical and discursive spaces. The analysis highlights how accounting and its associated actors further the development aspirations of loan beneficiaries; yet at the same time contribute to the over-organization of these actors' social space. The paper illustrates that the concepts of Deleuze and Guattari - assemblage, desire, Bodies without Organs, and lines of flight to name a few - open up for consideration and analysis a series of field-specific processes that have previously been largely un-explored within the accounting literature. |
| doi_str_mv | 10.1108/09513570910945642 |
| format | Article |
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A case study approach within El Salvador is used. Data sources include archival documents, 35 semi-structured interviews with field participants, and participant observations. The focus is on the activities of the Inter-American Development Bank (IDB) and the United Nations Development Agency (UNDP) in the country of El Salvador, showing how complex assemblages of people, technologies such as accounting, and discourses such as accountability come to claim or territorialize particular physical and discursive spaces. The analysis highlights how accounting and its associated actors further the development aspirations of loan beneficiaries; yet at the same time contribute to the over-organization of these actors' social space. 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| ispartof | Accounting, auditing & accountability journal, 2009-01, Vol.22 (3), p.319-350 |
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| language | eng |
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| source | Standard: Emerald eJournal Premier Collection; ProQuest Central Korea; ProQuest Central UK/Ireland; ProQuest Central |
| subjects | Accountability Accounting Banking industry Developing countries Development banks Development finance Development programmes Discourse El Salvador Financial management International organizations Latin America LDCs Loans Modernization Studies Technology Transparency |
| title | Accounting assemblages, desire, and the body without organs: A case study of international development lending in Latin America |
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