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Trying to operationalise typologies of the spectacle

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  • Shahzad Uddin
  • Bernard Gumb
  • Stephen Kasumba

Abstract

Purpose - This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”. Design/methodology/approach - The paper reviews the existing accounting and management literature in light of the concept of the spectacle. The paper presents empirical illustrations of participatory budgeting as a form of the spectacle and the role of donor agencies in local government reforms in Uganda, based on interviews and observations. Findings - It is argued that the transformational – rather than just metaphoric – dimension of the spectacle has the potential to provide a better understanding of accounting practices and their transformations in the context of ever‐changing capitalism, and to further contribute to the critical accounting literature. Drawing on Debord's work, the paper also extends one's understanding of why donor agencies export ideas, including accounting practices and technologies. Practical implications - The paper further enriches the possibility of critical consciousness and praxis in transforming and shaping the spectacle. By understanding the construction of the spectacle and its transformations, as Bojeet al.argued, avenues for resistance are opened up. Originality/review - The paper provides a perspective for the understanding of accounting changes, and it should open up avenues for further research regarding various forms of the spectacle that involve accounting techniques and practices.

Suggested Citation

  • Shahzad Uddin & Bernard Gumb & Stephen Kasumba, 2011. "Trying to operationalise typologies of the spectacle," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 288-314, March.
    • Handle: RePEc:eme:aaajpp:v:24:y:2011:i:3:p:288-314
    DOI: 10.1108/09513571111129950
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    References listed on IDEAS

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    1. Knights, David & Collinson, David, 1987. "Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 457-477, August.
    2. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
    3. Christoph Kuhner, 2001. "Financial Rating Agencies: Are They Credible? – Insights Into The Reporting Incentives Of Rating Agencies In Times Of Enhanced Systemic Risk," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 53(1), pages 2-26, January.
    4. Michael Atingi-Ego & Rachel Kaggwa Sebudde, 2004. "Uganda's equilibrium real exchange rate and its implications for non-traditional export performance," Working Papers 140, African Economic Research Consortium, Research Department.
    5. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    6. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    7. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
    8. Miller, Peter & O'Leary, Ted, 1993. "Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 187-206, April.
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    Citations

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    Cited by:

    1. Adhikari, Pawan & Kuruppu, Chamara & Matilal, Sumohon, 2013. "Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments," Accounting forum, Elsevier, vol. 37(3), pages 213-230.
    2. Staci A. Kenno & Michelle C. Lau & Barbara J. Sainty, 2018. "In Search of a Theory of Budgeting: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(4), pages 507-553, December.
    3. Pupovac, Sanja & Moerman, Lee, 2022. "Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    4. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 140-160, February.
    5. Rasel Mpuya Madaha, 2020. "Can Local African Communities be Empowered through Participatory Budgeting?," International Journal of Social and Administrative Sciences, Asian Economic and Social Society, vol. 5(2), pages 74-93, June.
    6. Kuruppu, Chamara & Adhikari, Pawan & Gunarathna, Vijitha & Ambalangodage, Dayananda & Perera, Priyanga & Karunarathna, Chaminda, 2016. "Participatory budgeting in a Sri Lankan urban council: A practice of power and domination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 1-17.
    7. Uddin, Shahzad & Mori, Yuji & Shahadat, Khandakar, 2020. "Private management and governance styles in a Japanese public hospital: A story of west meets east," Social Science & Medicine, Elsevier, vol. 245(C).

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    Keywords

    Accounting; Uganda;

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