Corruption, criminality and the privatised state: The implications for accounting

Glen Lehman and Kym Thorne

Accounting Forum, 2015, vol. 39, issue 4, 366-370

Abstract: This article introduces concepts of corruption and how they translate into state crimes against democracy and economic state crimes against democracy. This article argues for an approach to corruption that goes beyond individual psychology to consider the systemic purposeful actions of dominant elites to protect and advance their interests. This article also contends that contemporary accounting is enveloped within a corroding political, economic and financial system that advances the interests of neoliberal elites.

Date: 2015
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:39:y:2015:i:4:p:366-370

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DOI: 10.1016/j.accfor.2015.10.002

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