Accounting, Transparency And “Translation” : The Case Of Humanitarian Cross Cultural Governance
AbstractWe have conducted a field research on philanthropic “tsunami” projects in South-eastern India that are embedded in a quiet complex governance scheme (French Firm funding, execution by local NGOs, consolidated management by a French federation of NGOs), in which the classical notions of fraud and transparency prove to very ambiguous, so that accounting cannot be the main source of control. We show that the opacity of events at microscopic operational level is a mandatory condition for institutionalization of accounted “facts”. Therefore, we establish the importance of “translation” effects in the sense of Actor Network Theory (ANT). Beyond transparency that translation institutionalizes trough accounts, we raise an irreducible part of ignorance and incertitude that necessarily comes with every attempt to build knowledge for governance.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by HAL in its series Post-Print with number hal-00520080.
Date of creation: 01 Jan 2010
Date of revision:
Publication status: Published, Issues in Social and Envirinmental Accounting, 2010, 3, 2, pp. 143-159
Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00520080/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/
Transparency; ANT; Translation; India; NGO; Institutionalization;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-01-30 (Accounting & Auditing)
- NEP-ALL-2011-01-30 (All new papers)
- NEP-PPM-2011-01-30 (Project, Program & Portfolio Management)
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).
If references are entirely missing, you can add them using this form.