Drought, resettlement and accounting

Stephen P. Walker

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 7, 604-619

Abstract: Drought, an insidious form of natural disaster, occurs frequently in the United States. The droughts of the 1930s were a national emergency which combined with economic depression to cause widespread rural poverty and distress. Governmental responses to the crisis were many and included the establishment of experimental resettlement projects for dislocated families. Operated by liberal, socially progressive agencies, these projects attempted to re-establish farm families on more productive land in less arid areas. One such project was the Red River Valley Farms Project in North Dakota. Here, business and home planning, budgeting and record keeping by client families was compulsory. Drawing on the notion of the ‘heroic bureaucracy’, this historical study reveals accounting as a key facilitative technology in the recovery phase of a disaster. The comprehensive accounting records maintained by each family contributed to their successful resettlement and provided the government agency with copious data for monitoring the performance of the project, measuring the progress of its participants, and identifying where support was most needed.

Keywords: Critique; Social; Environnemental; Crítica; Social; Ambiental; Drought; Accounting; Recovery; Resettlement; Heroic bureaucracy; North Dakota (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:25:y:2014:i:7:p:604-619

DOI: 10.1016/j.cpa.2013.06.005

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