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Corruption, criminality and the privatised state: The implications for accounting

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  • Glen Lehman
  • Kym Thorne

Abstract

This article introduces concepts of corruption and how they translate into state crimes against democracy and economic state crimes against democracy. This article argues for an approach to corruption that goes beyond individual psychology to consider the systemic purposeful actions of dominant elites to protect and advance their interests. This article also contends that contemporary accounting is enveloped within a corroding political, economic and financial system that advances the interests of neoliberal elites.

Suggested Citation

  • Glen Lehman & Kym Thorne, 2015. "Corruption, criminality and the privatised state: The implications for accounting," Accounting Forum, Taylor & Francis Journals, vol. 39(4), pages 366-370, December.
    • Handle: RePEc:taf:accfor:v:39:y:2015:i:4:p:366-370
    DOI: 10.1016/j.accfor.2015.10.002
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    Cited by:

    1. Paulo Peixoto & Vítor João Pereira Domingues Martinho & Paulo Mourao, 2022. "Corruption and Inflation in Agricultural Production: The Problem of the Chicken and the Egg," Economies, MDPI, vol. 10(11), pages 1-33, October.
    2. Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
    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. Norton, Simon D., 2018. "Suspicion of money laundering reporting obligations: Auditor compliance, or sceptical failure to engage?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 56-66.
    5. Pianezzi, Daniela & Ashraf, Muhammad Junaid, 2022. "Accounting for ignorance: An investigation into corruption, immigration and the state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).

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