专制的新自由主义与寻求庇护者:境外拘留中心对会计和问责的压制

IF 5.9 1区 哲学 Q1 BUSINESS Journal of Business Ethics Pub Date : 2024-07-27 DOI:10.1007/s10551-024-05770-4
Sendirella George, Erin Twyford, Farzana Aman Tanima
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引用次数: 0

摘要

本文探讨了会计如何既能巩固又能挑战一项不人道且代价高昂的新自由主义政策--即澳大利亚政府对寻求庇护者的离岸拘留。借鉴布鲁夫(Bruff),《反思马克思主义》(Rethinking Marxism)26:113-129(2014)和史密斯(Smith),《竞争与变革》(Competition & Change)23:192-217(2019),我们承认,支撑移民政策的新自由主义以及与寻求庇护者相关的做法带有专制色彩。通过边境安全化和军事化,澳大利亚国家将寻求庇护者等边缘化社会群体政治化,并使其保持沉默。研究揭露,会计是一种通过将政策表现为客观和事实来维护新自由主义的技术。奇怪的是,历届澳大利亚政府都有意压制对离岸拘留的核算。我们试图通过探究支持寻求庇护者的中层组织所做的反叙述来揭开这种不叙述和不负责任的神秘面纱。我们运用细读法分析了有限的政府陈述和各种反陈述,以说明反陈述如何使专制的新自由主义制度所掩盖的实践变得可见。我们还反思了反会计的潜力,即让澳大利亚政府对关爱人类生命的道德和伦理标准负责,从而促进更广泛的社会变革。本文探讨了会计与专制新自由主义之间的交集,并提出了反会计作为挑战这些新自由主义规范的机制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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Authoritarian Neoliberalism and Asylum Seekers: the Silencing of Accounting and Accountability in Offshore Detention Centres

This paper examines how accounting can both entrench and challenge an inhumane and costly neoliberal policy—namely, the Australian government’s offshore detention of asylum seekers. Drawing on Bruff, Rethinking Marxism 26:113–129 (2014) and Smith, Competition & Change 23:192–217 (2019), we acknowledge that the neoliberalism underpinning immigration policies and the practices related to asylum seekers takes an authoritarian tone. Through the securitisation and militarisation of the border, the Australian state politicises and silences marginalised social groups such as asylum-seekers. Studies have exposed accounting as a technology that upholds neoliberalism by representing policy as objective and factual. Curiously, there has been a wilful intention by successive Australian governments to silence the accounting for offshore detention. We seek to demystify this unaccounting and unaccountability by exploring counter-accounts produced by meso-level organisations that support asylum seekers. We apply a close-reading method in analysing limited governmental accounts and various counter-accounts to demonstrate how counter-accounts give visibility to practices that an authoritarian neoliberal regime has obfuscated. We also reflect on the potential for counter-accounting to foster broader social change by holding the Australian government accountable to moral and ethical standards of care for human life. This paper considers the intersections between accounting and authoritarian neoliberalism and presents counter-accounts as mechanisms that can challenge these neoliberal norms.

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来源期刊
CiteScore
12.80
自引率
9.80%
发文量
265
期刊介绍: The Journal of Business Ethics publishes only original articles from a wide variety of methodological and disciplinary perspectives concerning ethical issues related to business that bring something new or unique to the discourse in their field. Since its initiation in 1980, the editors have encouraged the broadest possible scope. The term `business'' is understood in a wide sense to include all systems involved in the exchange of goods and services, while `ethics'' is circumscribed as all human action aimed at securing a good life. Systems of production, consumption, marketing, advertising, social and economic accounting, labour relations, public relations and organisational behaviour are analysed from a moral viewpoint. The style and level of dialogue involve all who are interested in business ethics - the business community, universities, government agencies and consumer groups. Speculative philosophy as well as reports of empirical research are welcomed. In order to promote a dialogue between the various interested groups as much as possible, papers are presented in a style relatively free of specialist jargon.
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