This paper draws on a governmentality framing to consider the global fight against corruption and the role of accounting in that fight. Specifically it examines two contrasting modes of thought or ‘mentalities’ in the anticorruption field and the manner in which they shape, envision, and constitute the cultural and technological practice of accounting. The first of these—the orthodox mentality—is evident in the programmatic discourses and academic research of the major anticorruption organizations (esp., the World Bank, United Nations, IMF, OECD, and Transparency International). This mentality has us envision accounting’s involvement in the fight as part of a relatively unproblematic if not noble cause. The second, radical mentality draws on race-, gender-, and class-based commentaries and has us see accounting’s involvement in more ambivalent terms: as a potential enabler but also a potential constrainer of economic accountability and the achievement of the liberal republican dream.

Accounting and the global fight against corruption

http://eprints.covenantuniversity.edu.ng/1539/1/Iyaho%20F%20%28Acct%29%205.pdf

Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria

Ten years ago public management in developing countries was reaching the end of a period in which the ‘Washington consensus’ model of a small state was dominant, with downsizing and privatization as its key mechanisms. With reform programmes in disarray and NPM an inadequate replacement, the subsequent decade has been one of ‘reculer pour mieux sauter’, with management dislodged from centre stage by a concern with the domestic and political determinants of reform. We have also seen the return of a poverty agenda, featuring education and health in central roles, to which management specialists have yet to respond fully. This review suggests the need for public management specialists to absorb a political analysis before returning to perennial management concerns.

Public Management in Developing Countries: From downsizing to governance

http://openaccess.uoc.edu/webapps/o2/bitstream/10609/93178/1/improvingrecords.pdf

Improving records management to promote transparency and prevent corruption

This study investigated the extent to which records management practices fostered accountability in the Public Service Reform Programme (PSRP) in some government ministries in Tanzania. The effective implementation of the PSRP depends largely on many factors, the most important of which is the proper and well organized methods of managing public records. It is essential for government ministries to ensure that records are properly managed at every stage of the records life cycle, so that the information they contain can provide evidence of transactions and the efficient and effective provision of service to the public. The records life cycle model through its phases formed the theoretical foundation of the study. A mixed methods research approach was adopted and quantitative approach was used as a dominant paradigm. Both quantitative and qualitative data were gathered simultaneously during a single phase of data collection. Data was collected through a questionnaire administered to registry personnel from the government ministries, interviews with senior ministerial officials, National Archives personnel from the Records and Archives Management Department (RAMD) and staff from Tanzania Public Service College. The overall response rate from the questionnaire was 67%. An observation checklist was further used to verify data obtained from the questionnaire and interviews. Quantitative data was analyzed using the SPSS statistical package version 15.0 and the results of the study are presented in the form of figures, tables and text, while qualitative data from interviews was content analyzed and in some instances presented in tabular form. The findings of the study indicated that records in some government ministries in Tanzania were not properly managed to foster accountability in the implementation of the PSRP. The study established that although the introduction of the PSRP has resulted in some efforts in reforming records management practices in the government ministries, current records management in the government ministries was still weak, thus fostering accountability in the PSRP would be difficult. The findings of the study revealed a lack of registry mission statements, records management policy and dedicated budgets for v registry sections. The majority of government registries in Tanzania lacked records retention schedules and systematic disposal of records resulting in heavy congestion of records and poor retrieval of information. Further, disaster preparedness and security control for records and archives did not form a significant part of the records management activities in the government ministries of Tanzania. On the extent of the use of computer applications in the management of records, the findings indicated the existence of computers in some registries but few computers were used to create records. National Archives and registry personnel faced challenges in the management of electronic records. The study established that National Archives personnel had not undertaken surveys to determine the number…

The significance of records management to fostering accountability in the public service reform programme of Tanzania.

The rhetoric of the new development agenda is shaped by democratisation,decentralisation and accountability. The intention is to reassert the role ofthe state but only within the context of involving and working for thepeople. Multilateral and bilateral donor statements are replete withreferences to openness, transparency, accountability and combatingcorruption. This article discusses the rhetoric of such language but then askshow they are to be implemented.What is at issue is that such terms are crucial development goals but,without greater attention to concrete outcomes and processes, may remainrhetoric.

Filing for corruption: Transparency, openness and record-keeping

The perceived increase in corrupt activity in various countries has led to the idea of a ‘corruption eruption’ having taken place (Naim 1995). This has been matched by a growing concern during the 1990s, among donor governments, international organizations, non-governmental organizations (NGOs) and others, over the persistence and prevalence of corrupt practices by political and economic elites, particularly in developing countries, and its increased significance in transitional countries. Many have made combatting of corruption and promotion of good government a key part of their policies, but the actual devising and implementation of strategies in practice raise a number of issues. These include the focus and the sequencing of reform as well as the question of sustainability. At the same time there are also a number of practical issues, both country-specific and also in terms of ownership and direction. This article provides an overview of the issues involved in relation to anti-corruption strategies, i...

Rachel Flanary

Papers

Filing for corruption: Transparency, openness and record-keeping

Directions and Ownership