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The ‘subject’ of corruption

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  • Roberts, John

Abstract

This paper develops an analysis of corruption as the complement to processes of subjection. In this way the paper offers a way to make sense of how processes of inscription and audit which are designed to prevent corruption, nevertheless also continue to make corruption possible. The paper draws on both Foucault and Lacan's account of the formation of the subject to explore the ‘mad’ attractions of corruption. The analysis suggests that the attraction of corruption lies not only in the private material advantage it offers but also in the enjoyment and excitement that arises, both from the exercise of quasi-sovereign power within hierarchies, and from transgression of the very rules that hierarchy is formally constituted to enforce. The phantasies of omnipotence and absolute autonomy that animate corrupt subjectivity are further reinforced by subordinates who are too eager to win the recognition of the powerful, or at least too paranoid to overtly challenge their corrupt conduct. Far from the exception that advertises the norm, corruption can be seen as a norm of the conduct of the powerful, masked by the theatre of due process.

Suggested Citation

  • Roberts, John, 2015. "The ‘subject’ of corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 82-88.
    • Handle: RePEc:eee:crpeac:v:28:y:2015:i:c:p:82-88
    DOI: 10.1016/j.cpa.2015.01.010
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    References listed on IDEAS

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    1. Peter Fleming & Stelios C. Zyglidopoulos, 2009. "Charting Corporate Corruption," Books, Edward Elgar Publishing, number 12882.
    2. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    3. Hervé Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
    4. Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2013. "Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1223-1250, September.
    5. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
    6. 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.
    7. Jason Glynos, 2008. "Self-Transgressive Enjoyment as a Freedom Fetter," Political Studies, Political Studies Association, vol. 56, pages 679-704, October.
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    Cited by:

    1. Jeppesen, Kim K., 2019. "The role of auditing in the fight against corruption," The British Accounting Review, Elsevier, vol. 51(5).
    2. Mohammad I. Azim & Ron Kluvers, 2019. "Resisting Corruption in Grameen Bank," Journal of Business Ethics, Springer, vol. 156(3), pages 591-604, May.
    3. 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.
    4. Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
    5. Kominis, George & Dudau, Adina, 2018. "Collective corruption–How to live with it: Towards a projection theory of post-crisis corruption perpetuation," European Management Journal, Elsevier, vol. 36(2), pages 235-242.

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