赤裸裸的财政权力下放:漫无边际的斗争及其在牙买加实施的停滞

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2023.102649
Carlene Beth Wynter , Ivo De Loo
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引用次数: 0

摘要

尽管牙买加财产税下放的开端显然很有希望,但却从未取得真正的进展,也未被放弃。这是为什么呢?本文从话语理论的角度来回答这些问题。本文主要从波特莫尔市政委员会的案例研究中获得启发,该委员会受牙买加中央政府委托,负责实施财政权力下放。该举措旨在为该国按照新公共管理(NPM)原则进一步改革地方政府铺平道路,但却发生了一些不同的情况。我们的结论是,一些有影响力的标志和符号与财政权力下放有关。在各种出于政治动机且相互重叠的论述中,这些符号和象征服务于不同的利益,并吸引了不断变化的支持者和竞争者群体,从而逐渐阻止了财政权力下放。这些表征和符号涉及国家预防机制、参与、地方和中央政府的承诺、巩固1 、议员缺乏技能、裙带关系、腐败,以及需要 "解决 "问题才能推进权力下放。这些都是与中央政府的权力、全球化以及社会和经济进步相关的更多论述的一部分。这些论述使得牙买加不可能完全放弃财政权力下放,因为它们仍然符合牙买加政治精英所宣称的国家预防机制,并有助于吸引国际货币基金组织的资金。
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Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica

Despite an apparently promising start, the decentralization of property tax in Jamaica has never really progressed, nor yet been abandoned. Why is this? This paper adopts a discourse theory perspective to answer these questions. It primarily takes cues from a case study of the Portmore Municipality Council, which was tasked by Jamaica’s central government to implement fiscal decentralization. The initiative was intended to pave the way for further local government reforms in the country in line with new public management (NPM) principles, but something different happened. We conclude that several influential signifiers and signifieds were linked with fiscal decentralization. Mobilized in various politically motivated and overlapping discourses, these served different interests and attracted shifting groups of supporters and contenders, and gradually halted fiscal decentralization. The signifiers and signifieds pertained to NPM, participation, local and central government commitment, entrenchment,1 councilors’ lack of skills, nepotism, corruption, and the need for a “fix” for decentralization to progress. They were part of a larger palette of discourses relating to central government power, globalization, and societal and economic progress. The discourses in question made it impossible to abandon fiscal decentralization entirely, because they continued to be in line with the Jamaican political elite’s professed take on NPM, and helped to attract IMF funding.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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