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Accounting assemblages, desire, and the body without organs: A case study of international development lending in Latin America

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  • Dean Neu
  • Jeff Everett
  • Abu Shiraz Rahaman
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    Abstract

    Purpose – 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. Design/methodology/approach – 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. Findings – 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. Originality/value – 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.

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    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.

    Volume (Year): 22 (2009)
    Issue (Month): 3 (April)
    Pages: 319-350

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    Handle: RePEc:eme:aaajpp:v:22:y:2009:i:3:p:319-350

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    Related research

    Keywords: Accounting; Banks; El Salvador; Loans;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
    2. Kikeri, Sunita & Kolo, Aishetu, 2005. "Privatization : trends and recent developments," Policy Research Working Paper Series 3765, The World Bank.
    3. Arnold, Patricia J., 2005. "Disciplining domestic regulation: the World Trade Organization and the market for professional services," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 299-330, May.
    4. Mouritsen, Jan & Thrane, Sof, 2006. "Accounting, network complementarities and the development of inter-organisational relations," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 241-275, April.
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    Cited by:
    1. Abu Shiraz Rahaman, 2009. "Independent financial auditing and the crusade against government sector financial mismanagement in Ghana," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 6(4), pages 224-246, November.

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