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The architecture of accounting and the neoliberal betrayal of life

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This paper identifies the way in which accounting practices reinforced the increasing influence of the intolerant financial emphasis of the market on the quality of social housing under neoliberalism when successive British governments gave little importance to the impact of aesthetic and ethical qualities of social housing on the well-being of inhabitants. Social values, most especially safety and beauty, were able to be reinterpreted according to economic logic, thereby denying the need for them to be explicitly considered in any social housing decisions. The study emphasises the way in which the austerity and deregulation agenda of neoliberal policies that had a significant impact on building and fire safety regulations were ultimately justified by financial criteria. The Grenfell Tower fire in 2017 belatedly exposed the way in which the financial and operational visibilities created by accounting practices had become crucial to the successful implementation of the economic logic of the neoliberal agenda and related market priorities of successive British governments, irrespective of the consequences. The paper demonstrates how the Grenfell Tower refurbishment was the apotheosis of neoliberalism; a toxic mix of austerity, outsourcing and deregulation. The focus on value for money in the refurbishment led ultimately to the betrayal of life of the residents.

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L'articolo propone un'analisi storica dell'evoluzione del patrimonialismo e del redditualismo quali paradigmi contabili funzionali all'espressione dei rapporti egemonici che le classi dominanti esercitano nei rispettivi contesti di riferimento. Concentrandosi sugli Stati Uniti e sull'Italia, lo studio delinea le comuni traiettorie di sviluppo del sistema contabile redditualista, dopo la fase iniziale patrimonialista classica, per poi sottolinearne le differenze rispetto al successivo cambiamento a favore di posizioni neo-patrimonialiste di matrice finanziaria, negli Stati Uniti, piuttosto che di consolidamento del redditualismo, in Italia. La metodologia della ricerca si innesta nel filone della critical accounting history e utilizza i concetti gramsciani di Stato integrale, ideologia e intellettuali, per analizzare e interpretare le suddette traiettorie. Lo studio conclude che il paradigma patrimonialista che si diffonde negli Stati Uniti a partire dagli anni '60 possiede caratteri funzionali all'ideologia neoliberista e all'esecuzione della sua agenda, contribuendo a favorire l'egemonia culturale del capitalismo finanziario. Al contrario, in Italia, vi è stata la persistenza del paradigma redditualista, che presenta caratteri meno coerenti con la suddetta ideologia. Centrale rispetto a queste dinamiche è stata la funzione di mediazione degli intellettuali negli organismi contabili della Società civile e negli apparati della Società politica. Tali paradigmi dovrebbero pertanto essere oggetto di un rinnovato interesse nel dibattito della comunità scientifica internazionale, oltre che della pratica professionale, a supporto del rafforzamento di un ruolo degli intellettuali contabili organico agli interessi delle classi subalterne, per una funzione dell'accounting realmente emancipatoria rispetto all'attuale egemonia dominante.
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This article proposes a historical analysis of the evolution of both the asset-liability and the revenue-expense views as accounting paradigms functional to the expression of the hegemonic relations exercised by the ruling classes in their social contexts. Focusing on the United States and Italy, the study outlines the common trajectories of the development of the revenue-expense accounting system after the initial classical asset-liability phase. It then highlights the differences in terms of the subsequent changes that drove the United States to new asset-liability positions of a financial connotation, whilst, in Italy, they were more oriented towards the consolidation of the revenue-expense view. The research methodology is based on critical accounting history lenses, using Gramsci's concepts of Integral State, ideology, and intellectuals to analyse and understand the above developments. The study concludes that the asset-liability paradigm, which has been spreading in the United States since the 1960s, has characteristics that are useful for the neoliberal ideology and the implementation of its programme, contributing to the cultural hegemony of financial capitalism. In Italy, on the other hand, there has been the persistence of the revenue-expense paradigm, which has characteristics less compatible with the aforementioned ideology. Central to this dynamic has been the mediation of intellectuals in the accounting bodies of Civil Society and in the apparatuses of Political Society. These paradigms should, therefore, be the subject of renewed interest in the debate of the international scientific community, as well as in professional practice, in order to support the strengthening of a role of accounting intellectuals functional to the interests of the subordinate classes, for a truly emancipatory function of accounting with respect to the current dominant hegemony.
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Listed below are 2022 publications, in English, within the general area of accounting history. The definition of what constitutes an accounting history article is not always a straightforward matter, and the description has been interpreted fairly broadly to include any accounting publication with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used to gather these publications. For business history articles, see Business History. For a review of financial history publications, see Financial History Review.
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Does spending time in beautiful settings boost people’s happiness? The answer to this question has long remained elusive due to a paucity of large-scale data on environmental aesthetics and individual happiness. Here, we draw on two novel datasets: first, individual happiness data from the smartphone app, Mappiness, and second, crowdsourced ratings of the “scenicness” of photographs taken across England from the online game Scenic-Or-Not. We find that individuals are happier in more scenic locations, even when we account for a range of factors such as the activity the individual was engaged in at the time, weather conditions and the income of local inhabitants. Crucially, this relationship holds not only in natural environments, but in built-up areas too, even after controlling for the presence of green space. Our results provide evidence that the aesthetics of the environments that policymakers choose to build or demolish may have consequences for our everyday wellbeing.
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The Grenfell fire was symbolic of an unequal urban landscape closely tied to material and aesthetic norms around property ownership and entitlement. The aim of this paper is to unsettle these norms by advancing a novel genealogical approach. Through systematic review of government archives seldom studied by property researchers, historical comparisons are mobilised to challenge the taken‐for‐granted way in which we approach property and ownership today. It is shown how, in the face of a comparable housing crisis and direct action, both Churchill's and Atlee's post‐war governments temporarily overlooked property norms by extending wartime requisitioning powers. Going further, however, the paper argues that by revisiting history, we can also rediscover a legacy of “forced entry” that might open up political possibilities in the present. By advancing a genealogical approach to ownership, the paper contributes to wider discussions around property norms, concluding that we have before (and can again) enact property differently.
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This paper analyses the interaction between neoliberal inspired reforms of public services and the mechanisms for achieving public accountability. Where once accountability was exercised through the ballot box, now in the neoliberal age managerial and market based forms of accountability predominate. The analysis identifies resistance from civil society campaigns to the neoliberal restructuring of public services which leads to public accountability (PA) becoming a contested arena. To develop this analysis a re-theorisation of PA, as a relationship where civil society seeks to control the state, is explored in the context of social housing in England over the past thirty years. Central to this analysis is a dialogical analysis of key documents from a social housing regulator and civil society campaign. The analysis shows that the current PA practices are an outcome of both reforms from the government and resistance from civil society (in the shape of tenants’ campaigns). The outcome of which is to tell the story of the changes in PA (and accountability) centring on an analysis of discourse. Thus, the paper moves towards answering the question – what has happened to PA during the neoliberal age?
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This paper argues that, in addition to raising visibility of processes, activities and behaviours, accounting can also be a powerful means of disguise. Nowhere is this more obvious than in the treatment of Jews during the period now known as the Holocaust. Accounting numbers were substituted for qualitative attributes of individuals thereby denying them their humanity and individuality and making them invisible to Germans not directly involved in the attempted annihilation of all European Jews. The Nazis also endeavoured to use accounting to purify their expropriation and disposal of the vast amount of property taken from the Jews.
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In the past two decades the public sector has experienced a transformation. A major feature of this change has been the displacement of the old style public administration by a “new public management” which focuses on results and measurement and in which accounting has a central role. This study reports on a survey of accountants in the public sector to determine the extent to which the changing public sector is accompanied by changes in accounting practices and to explore the process by which such changes are effected.
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Purpose The purpose of this paper is to introduce the literary authority of qualitative management accounting field research (QMAFR) and its interconnectedness with the scientific authority of this form of research. Design/methodology/approach The paper adopts a non‐positivist perspective on the writing/authoring of QMAFR. The paper illustrates its arguments by analysing how the field is written/authored in two well‐known examples of qualitative management accounting research, using Golden‐Biddle and Locke's framework as a way of initiating an understanding of how field research attains its “convincingness”. Findings The paper finds that these two examples of QMAFR attain their convincingness by authoring a strong sense of authenticity and plausibility, adopting writing strategies that signal the authority of the researcher and their figuration of the “facts”. Research limitations/implications The paper argues for a more aesthetically informed consideration of the “goodness” of non‐positivist QMAFR, arguing that its scientific and aesthetic forms of authority are ultimately intertwined. Practical implications This paper has practical implications for informing the ways in which QMAFR is read and written, arguing for greater experimentation in terms of its narration. Originality/value The value of this paper lies in its recognition of the authorial and aesthetic nature of QMAFR, as well as it potential to encourage debate, reflection and changed practices within the community of scholars interested in this form of research.
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The paper describes the results of a 3-year study of a social housing organization in England, tracing its transition from local authority-financed social agency into an ‘independent’ social business financed by lenders and following a merger its further transition into a complex business managing £200 million of assets.The study is concerned with the accountability to and by a quasi-public sector Board and how that Board was (or was not) able to exercise effective governance. It asks: Who is accountable? To whom are they accountable? For what are they accountable?The paper builds on the contrast made by Roberts [Acc. Organ. Society 16 (1991) 355; J. Roberts, From discipline to dialogue: individualizing and socializing forms of accountability, in: R. Munro, J. Mouritsen (Eds.), Accountability: Power, Ethos and the Technologies of Managing, International Thomson Business Press, London, 1996; Hum. Relat. 54 (2001) 1547] between a formal, hierarchical system of accountability based on a calculative accounting, and an informal, socializing form of accountability based on a sense-making narrative. The research identifies the limitations of accounting reports and the inadequacy of the narratives surrounding management/Board interaction. The paper identifies a space between the calculative and the narrative that is vacant and where governance is problematic and which impedes broader social accountabilities.
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This paper outlines a conceptual approach to social housing in market economies that addresses problems with earlier frameworks. Focusing on changes in English social housing in the last 30-40 years, the paper outlines an analytical method of wider applicability. Modernisation is a contested term that has been used in a number of different ways in relation to housing. Accordingly we set out a precise definition for current purposes, based on the specification of two models: a mid 20th century public housing model and a contemporary social housing model, with modernisation defined as the process of moving from one to the other. Each model embraces three elements: the role played by social housing in the wider housing system, and aspects of both provision and consumption. It is shown that there is a consistent pattern and direction of change, which can be seen as a process of migration from the public sector towards the private market. The final part acknowledges some of the difficulties of reconciling the idea of models with an obviously dynamic housing system. In particular it is recognised that the social housing model has not reached (and may never reach) a settled state. Two future scenarios are briefly mentioned: one involving a radical transition to a more fully privatised social housing (which appears to be favoured by government), and another suggesting that there is little sign of enthusiasm for this among either provider organisations or consumers.
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A quoi sert un indicateur de satisfaction des usagers dans la gouvernance d’une collectivité territoriale ? Telle est la question à laquelle cet article tente d’apporter des éléments de réponse. S’appuyant sur les travaux analysant le contrôle de gestion comme un outil de gouvernance disciplinaire, l’étude proposée de huit indicateurs montre que les dimensions apprentissage et discipline de l’évaluation, loin d’être exclusives l’une de l’autre, sont imbriquées et adaptées à chaque contexte de gouvernance. La logique de discipline apparaît ainsi liée à la fonction cognitive d’apprentissage des services publics avec son environnement en étant source de visibilité, comparabilité et surveillance. Afin de prendre en compte les réticences des acteurs-partenaires et d’éviter l’échec des démarches, des activités de traduction sont mises en œuvre.
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Eighteen student towers still have Grenfell cladding. The Times
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Government allocates £200m to replace Grenfell-style cladding
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The crisis of innovation
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Police investigation reveals 383 companies were involved in Grenfell refurbishment. Inside Housing
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Grenfell Tower: Insulation was not certified for use with flammable cladding. The Guardian
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