IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v86y2022ics104523541830203x.html
   My bibliography  Save this article

Accounting for ignorance: An investigation into corruption, immigration and the state

Author

Listed:
  • Pianezzi, Daniela
  • Ashraf, Muhammad Junaid

Abstract

This research aims to investigate the financial and immigration mismanagement in Italy in the context of the recent refugee crisis. The paper contributes to previous accounting studies on corruption and immigration by unveiling the role of accounting as a technology of ignorance serving multiple and contradictory objectives of a fragmented State. We observed that ignorance partially produced through accounting relieved the Italian state of the social, political and economic burden of the refugee crisis. As opposed to a common understanding of corruption as use of public office for private gains, the consequent lack of control and corruption deriving from this ignorance ultimately served ‘public’ gains. The paper proposes retroduction as an approach for conducting critical accounting studies and invites future accounting researchers to expose States’ control over territory, resources, and population through a critical investigation of the strategic and political use of ignorance.

Suggested Citation

  • Pianezzi, Daniela & Ashraf, Muhammad Junaid, 2022. "Accounting for ignorance: An investigation into corruption, immigration and the state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    • Handle: RePEc:eee:crpeac:v:86:y:2022:i:c:s104523541830203x
    DOI: 10.1016/j.cpa.2020.102147
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S104523541830203X
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2020.102147?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Christopher Hood, 2007. "What happens when transparency meets blame-avoidance?," Public Management Review, Taylor & Francis Journals, vol. 9(2), pages 191-210, June.
    2. Kim, Soon Nam, 2008. "Whose voice is it anyway? Rethinking the oral history method in accounting research on race, ethnicity and gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1346-1369.
    3. Thomas Sargent & Lars Ljungqvist & Isaac Baley, 2017. "Turbulence and Unemployment in Matching Models," 2017 Meeting Papers 1391, Society for Economic Dynamics.
    4. Max Baker & Sven Modell, 2019. "Rethinking performativity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(4), pages 930-956, May.
    5. Harney, Nicholas DeMaria, 2011. "Accounting for African migrants in Naples, Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 644-653.
    6. Jeff Everett & Dean Neu & Abu Rahaman, 2006. "The Global Fight against Corruption: A Foucaultian, Virtues-Ethics Framing," Journal of Business Ethics, Springer, vol. 65(1), pages 1-12, April.
    7. Smyth, Stewart, 2012. "Contesting public accountability: A dialogical exploration of accountability and social housing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 230-243.
    8. Ken McPhail & Robert Ochoki Nyamori & Savitri Taylor, 2016. "Escaping accountability: a case of Australia’s asylum seeker policy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 947-984, August.
    9. Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad, 2013. "The role of structure and agency in management accounting control change of a family owned firm: A Greek case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 62-73.
    10. Sikka, Prem & Lehman, Glen, 2015. "The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 62-70.
    11. Jane Baxter & Wai Fong Chua, 2019. "Using critical realism in critical accounting research – a commentary by two ANTs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(3), pages 655-665, October.
    12. Johnston, Michael, 2015. "Making transparency real? Accounting and popular participation in corruption control," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 97-101.
    13. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    14. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21, March.
    15. Sven Modell, 2015. "Theoretical triangulation and pluralism in accounting research: a critical realist critique," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(7), pages 1138-1150, September.
    16. Gloria Agyemang, 2010. "Accounting for needs? Formula funding in the UK schools sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(1), pages 82-110, January.
    17. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
    18. Dean Neu & Jeff Everett & Abu Shiraz Rahaman & Daniel Martinez, 2013. "Accounting and networks of corruption," Post-Print hal-00980294, HAL.
    19. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
    20. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz & Martinez, Daniel, 2013. "Accounting and networks of corruption," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 505-524.
    21. Shaila Ahmed & Shahzad Uddin, 2018. "Toward a political economy of corporate governance change and stability in family business groups," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(8), pages 2192-2217, September.
    22. Ashraf, Junaid & Uddin, Shahzad, 2016. "New public management, cost savings and regressive effects: A case from a less developed country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 18-33.
    23. Glen Lehman & Kym Thorne, 2015. "Corruption, criminality and the privatised state: The implications for accounting," Accounting Forum, Taylor & Francis Journals, vol. 39(4), pages 366-370, December.
    24. Gloria Agyemang, 2010. "Accounting for needs? Formula funding in the UK schools sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(1), pages 82-110, January.
    25. Sargiacomo, Massimo & Ianni, Luca & D’Andreamatteo, Antonio & Servalli, Stefania, 2015. "Accounting and the fight against corruption in Italian government procurement: A longitudinal critical analysis (1992–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 89-96.
    26. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    27. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    28. Lukka, Kari & Modell, Sven, 2010. "Validation in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 462-477, May.
    29. Isaac Baley & Lars Ljungqvist & Thomas J. Sargent, 2018. "Quit Turbulence and Unemployment," Working Papers 1019, Barcelona School of Economics.
    30. Agyemang, Gloria & Lehman, Cheryl R., 2013. "Adding critical accounting voices to migration studies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 261-272.
    31. J Mingers, 2006. "A critique of statistical modelling in management science from a critical realist perspective: its role within multimethodology," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 57(2), pages 202-219, February.
    32. Cheryl Lehman & Marcia Annisette & Gloria Agyemang, 2016. "Immigration and neoliberalism: three cases and counter accounts," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(1), pages 43-79, January.
    33. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    34. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
    2. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    3. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    4. Abdul-Baki, Zayyad & Uthman, Ahmad B. & Kasum, Abubakar S., 2021. "The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    5. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    6. Lino, André Feliciano & Azevedo, Ricardo Rocha de & Aquino, André Carlos Busanelli de & Steccolini, Ileana, 2022. "Fighting or supporting corruption? The role of public sector audit organizations in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    7. Lassou, Philippe J.C. & Hopper, Trevor & Ntim, Collins, 2021. "How the colonial legacy frames state audit institutions in Benin that fail to curb corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    8. Sargiacomo, Massimo & Ianni, Luca & D’Andreamatteo, Antonio & Servalli, Stefania, 2015. "Accounting and the fight against corruption in Italian government procurement: A longitudinal critical analysis (1992–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 89-96.
    9. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    10. Bujaki, Merridee L. & Gaudet, Stéphanie & Iuliano, Rosa M., 2017. "Governmentality and identity construction through 50 years of personal income tax returns: The case of an immigrant couple in Canada," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 54-74.
    11. Norton, Simon D., 2018. "Suspicion of money laundering reporting obligations: Auditor compliance, or sceptical failure to engage?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 56-66.
    12. Jeppesen, Kim K., 2019. "The role of auditing in the fight against corruption," The British Accounting Review, Elsevier, vol. 51(5).
    13. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.
    14. Ashraf, Junaid & Uddin, Shahzad, 2016. "New public management, cost savings and regressive effects: A case from a less developed country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 18-33.
    15. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    16. Blane D. Lewis & Adrianus Hendrawan, 2020. "The impact of public sector accounting reform on corruption: Causal evidence from subnational Indonesia," Public Administration & Development, Blackwell Publishing, vol. 40(5), pages 245-254, December.
    17. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    18. Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019. "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, vol. 51(5).
    19. Younes Belfellah & David Carassus, 2016. "L'Accountability dans l'entreprise publique : Revue de littérature et proposition d'un cadre d'analyse," Post-Print hal-01902221, HAL.
    20. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:86:y:2022:i:c:s104523541830203x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.