 Accounting for ignorance: An investigation into corruption, immigration and the stateDaniela Pianezzi and Muhammad Junaid Ashraf CRITICAL PERSPECTIVES ON ACCOUNTING, 2022, vol. 86, issue C Abstract: This research aims to investigate the financial and immigration mismanagement in Italy in the context of the recent refugee crisis. The paper contributes to previous accounting studies on corruption and immigration by unveiling the role of accounting as a technology of ignorance serving multiple and contradictory objectives of a fragmented State. We observed that ignorance partially produced through accounting relieved the Italian state of the social, political and economic burden of the refugee crisis. As opposed to a common understanding of corruption as use of public office for private gains, the consequent lack of control and corruption deriving from this ignorance ultimately served ‘public’ gains. The paper proposes retroduction as an approach for conducting critical accounting studies and invites future accounting researchers to expose States’ control over territory, resources, and population through a critical investigation of the strategic and political use of ignorance. Keywords: Immigration; Corruption; Retroduction; Ignorance; Italy (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:86:y:2022:i:c:s104523541830203x DOI: 10.1016/j.cpa.2020.102147 Access Statistics for this article CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier |
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