Abstract
This paper has sought to explore how generic globalized accounting ideas and instruments come to be translated into a local solution at the United Nations (UN) in response to the oil-for-food scandal. To do so, we analysed the official, published, rationales for reform and considered the role of key protagonists within the reform process. A number of themes emerged from the analysis. We argue that the process of instilling faith in accounting at the UN relies heavily on the clever and varying use of an extrapolative logic derived from a master-idea of the need to ‘do more accounting’ to persuade reformers to take on particular ideas and instruments of accounting. The work of propagating such logic was facilitated by a closed system of protagonists who form a tight interlocking network.
Originalsprog | Engelsk |
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Publikationsdato | 9 jul. 2014 |
Antal sider | 24 |
Status | Udgivet - 9 jul. 2014 |
Begivenhed | 2014 Critical Perspectives on Accounting Conference - Schulich School of Business, Toronto, Canada Varighed: 7 jul. 2014 → 9 jul. 2014 http://criticalperspectivesonaccounting.com/ |
Konference
Konference | 2014 Critical Perspectives on Accounting Conference |
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Lokation | Schulich School of Business |
Land/Område | Canada |
By | Toronto |
Periode | 07/07/2014 → 09/07/2014 |
Internetadresse |