The Construction of Faith in Accounting

The United Nation’s Decision to Adopt IPSAS

Research output: Contribution to conferencePaperResearchpeer-review

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.
Original languageEnglish
Publication date9 Jul 2014
Number of pages24
Publication statusPublished - 9 Jul 2014
EventCritical Perspectives on Accounting Conference 2014 - Schulich School of Business, Toronto, Canada
Duration: 7 Jul 20149 Jul 2014
http://criticalperspectivesonaccounting.com/

Conference

ConferenceCritical Perspectives on Accounting Conference 2014
LocationSchulich School of Business
CountryCanada
CityToronto
Period07/07/201409/07/2014
Internet address

Cite this

Pontoppidan, C. A., & Chow, D. (2014). The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS. Paper presented at Critical Perspectives on Accounting Conference 2014, Toronto, Canada.
Pontoppidan, Caroline Aggestam ; Chow, Danny. / The Construction of Faith in Accounting : The United Nation’s Decision to Adopt IPSAS. Paper presented at Critical Perspectives on Accounting Conference 2014, Toronto, Canada.24 p.
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Pontoppidan, CA & Chow, D 2014, 'The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS' Paper presented at, Toronto, Canada, 07/07/2014 - 09/07/2014, .

The Construction of Faith in Accounting : The United Nation’s Decision to Adopt IPSAS. / Pontoppidan, Caroline Aggestam; Chow, Danny.

2014. Paper presented at Critical Perspectives on Accounting Conference 2014, Toronto, Canada.

Research output: Contribution to conferencePaperResearchpeer-review

TY - CONF

T1 - The Construction of Faith in Accounting

T2 - The United Nation’s Decision to Adopt IPSAS

AU - Pontoppidan, Caroline Aggestam

AU - Chow, Danny

PY - 2014/7/9

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N2 - 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.

AB - 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.

M3 - Paper

ER -

Pontoppidan CA, Chow D. The Construction of Faith in Accounting: The United Nation’s Decision to Adopt IPSAS. 2014. Paper presented at Critical Perspectives on Accounting Conference 2014, Toronto, Canada.