全球背景下的地方社区问责制:茉莉花村案例

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2024-01-05 DOI:10.1108/jaee-12-2022-0351
Ahmed Diab
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引用次数: 0

摘要

目的 本研究探讨了埃及一个农村社区中的计算惯例和问责制是如何出现的,该社区中的边缘化人群依赖于茉莉花种植园,而茉莉花种植园为全球精油的生产做出了贡献。作者发现,政府和企业主缺乏责任感,这严重影响了一个世纪以来完全依赖茉莉花种植的社区居民的生计。当权者玩起了推卸责任的游戏,以逃避社会责任。社会影响本研究的结果表明,当局需要采取积极措施,解决社会底层无权无势者的弱势地位问题,并承认他们对这些人负有责任。 原创性/价值本论文加深了人们对一个为全球商品生产做出贡献的边缘化群体中的计算做法和责任状况的理解。本文还加深了人们对流行商品和著名商品幕后情况的了解,这些商品的开发始于贫穷国家,最终产品在富裕的西方国家销售。
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Accountability at a local community placed in a global context: the case of the Jasmine Village

Purpose

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

Design/methodology/approach

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

Findings

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

Social implications

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

Originality/value

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.

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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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