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


  • Dean Neu
  • Jeff Everett
  • Abu Shiraz Rahaman


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.

Suggested Citation

  • Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2009. "Accounting assemblages, desire, and the body without organs: A case study of international development lending in Latin America," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 319-350, March.
  • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:3:p:319-350

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    References listed on IDEAS

    1. 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.
    2. 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.
    3. 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.
    4. Kikeri, Sunita & Kolo, Aishetu, 2005. "Privatization : trends and recent developments," Policy Research Working Paper Series 3765, The World Bank.
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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, October.
    2. repec:eee:aosoci:v:63:y:2017:i:c:p:42-59 is not listed on IDEAS
    3. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.

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    Accounting; El Salvador; Banks; Loans;


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