Ferry, L., Haslam, J., Green, S. et al. (2 more authors) (2021) Accounting colonization, emancipation and instrumental compliance in Nigeria. Critical Perspectives on Accounting, 77. 102201. ISSN 1045-2354
Abstract
This study explores the extent to which designs for accounting change and accounting colonization can be absorbed through a devious compliance/implementation that deflects new interpretive schemes. To do so, it conducts an in-depth analysis of two contrasting Nigerian public service organizational cases, in which there was an ostensible search for improvements in financial governance. While one of the cases indicates how accounting colonization involved change through an ostensibly coercive accounting design, the other case organization employed budget assurances to deliver public service consistent with an ostensibly more emancipatory design. In both cases, instrumental compliance with the accounting design did not occur during implementation as a devious compliance took hold. Consequently, the delivery of priorities was not exactly as intended. This study contributes to the theorising of emancipatory/oppressive accounting, including vis-à-vis accounting colonization, by providing evidence of both the coercive and emancipatory dimensions of accounting design in this context. In addition, it highlights the relevance of a closely observed and nuanced approach to analysing accounting in action, which is of significant importance to policy-makers and other social actors.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2020 Elsevier. This is an author produced version of a paper subsequently published in Critical Perspectives On Accounting. Uploaded in accordance with the publisher's self-archiving policy. Article available under the terms of the CC-BY-NC-ND licence (https://creativecommons.org/licenses/by-nc-nd/4.0/). |
Keywords: | Accounting; Colonization; Emancipation; Public Services; Nigeria |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 23 Apr 2020 07:37 |
Last Modified: | 19 Jan 2022 10:50 |
Status: | Published |
Publisher: | Elsevier |
Refereed: | Yes |
Identification Number: | 10.1016/j.cpa.2020.102201 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:159677 |