财政纪律的政治:反对世界银行的公共财政管理改革

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2023-10-30 DOI:10.1108/aaaj-04-2022-5761
John De-Clerk Azure, Chandana Alawattage, Sarah George Lauwo
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引用次数: 0

摘要

世界银行发起的公共财政管理改革试图通过技术-管理一揽子计划灌输财政纪律。本文以加纳的综合财务管理信息系统(IFMIS)为例,探讨了当地行为者如何以及为何参与反对这些改革的行为。设计/方法/方法对国际财务管理信息系统实施的访谈、观察和文献分析构成了本文的经验基础。理论上,本文借鉴了福柯关于治理和反行为的概念。经验证明了政客和官僚们如何以及为什么制定了逃避、逃避和颠覆IFMIS纪律制度的方法。政治家们发现新的会计制度对他们的选举和赞助政治太有限制,因此,围绕政治紧急情况的概念制定了反行为,创造了扩张性的财政条件,世界银行试图通过国际财务信息系统来缓解这种情况。官僚们认为新政权颠覆了他们的官僚身份和影响力,于是通过质疑、批评和修辞上的发泄来反对改革。值得注意的是,侵吞财富和权力的庇护政治支撑着这些政治和官僚的反行为。原创性/价值本研究通过提供新的实证和理论见解,有助于对全球公共财务管理改革失败的批判性会计理解,即应该拥有和实施这些改革的政治家和官僚如何以及为什么通过抑制形式的抵抗来抵消财政纪律的全球治理意图。
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Politics of fiscal discipline: counter-conducting the World Bank's public financial management reforms
Purpose The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms. Design/methodology/approach Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct. Findings Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts. Originality/value This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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