EconPapers    
Economics at your fingertips  
 

ACCOUNTING, TRANSPARENCY AND “TRANSLATION”: THE CASE OF HUMANITARIAN CROSS CULTURAL GOVERNANCE

Rémi Jardat ()
Additional contact information
Rémi Jardat: ISTEC - Institut supérieur des Sciences, Techniques et Economie Commerciales - ISTEC

Post-Print from HAL

Abstract: We have conducted a field research on philanthropic "tsunami" projects in South-eastern India that are embedded in a quiet complex governance scheme (French Firm funding, execution by local NGOs, consolidated management by a French federation of NGOs), in which the classical notions of fraud and transparency prove to very ambiguous, so that accounting cannot be the main source of control. We show that the opacity of events at microscopic operational level is a mandatory condition for institutionalization of accounted "facts". Therefore, we establish the importance of "translation" effects in the sense of Actor Network Theory (ANT). Beyond transparency that translation institutionalizes trough accounts, we raise an irreducible part of ignorance and incertitude that necessarily comes with every attempt to build knowledge for governance.

Keywords: Transparency; ANT; Translation; India; NGO; Institutionalization (search for similar items in EconPapers)
Date: 2010-01-01
New Economics Papers: this item is included in nep-acc and nep-ppm
Note: View the original document on HAL open archive server: https://hal.science/hal-00520080
References: View complete reference list from CitEc
Citations:

Published in Issues in Social and Envirinmental Accounting, 2010, 3 (2), pp. 143-159

Downloads: (external link)
https://hal.science/hal-00520080/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00520080

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().

 
Page updated 2025-03-19
Handle: RePEc:hal:journl:hal-00520080