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Accounting assemblages, desire, and the body without organs

Accounting assemblages, desire, and the body without organs

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Published by Konstantin T
A case study of international development
lending in Latin America 2008
A case study of international development
lending in Latin America 2008

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Published by: Konstantin T on Jan 30, 2011
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Accounting assemblages, desire,and the body without organs
A case study of international developmentlending in Latin America
Dean Neu, Jeff Everett and Abu Shiraz Rahaman
 Haskayne School of Business, University of Calgary, Calgary, Canada
– This paper uses the ideas and concepts of Gilles Deleuze and Fe´lix Guattari and aims to toexamine how accounting works in the context of international development.
– A case study approach within El Salvador is used. Data sourcesinclude archival documents, 35 semi-structured interviews with field participants, and participantobservations. The focus is on the activities of the Inter-American Development Bank (IDB) and theUnited Nations Development Agency (UNDP) in the country of El Salvador, showing how complexassemblages of people, technologies such as accounting, and discourses such as accountability come toclaim or “territorialize” particular physical and discursive spaces.
The analysis highlights how accounting and its associated actors further thedevelopment aspirations of loan beneficiaries; yet at the same time contribute to the“over-organization” of these actors’ social space.
– The paper illustrates that the concepts of Deleuze and Guattari – assemblage,desire, Bodies without Organs, and lines of flight to name a few – open up for consideration andanalysis a series of field-specific processes that have previously been largely un-explored within theaccounting literature.
Accounting, El Salvador, Banks, Loans
Paper type
Research paper
When you will have made him a body without organs then you will have delivered him fromall his automatic reactions and restored him to his true freedom (Antonin Artaud, 1976,pp. 570-1).
Throughout the developing world countries are moving to modernize the conduct of government. There is a groundswell of change affecting how countries think aboutgovernment’s role, what services it is to provide, and the delivery modes it is to use.The most visible manifestation of this reinvention (see, Osborne and Gaebler, 1992)involves the privatization of services. For example, between 1990 and 2003 120developing countries carried out 7,860 privatizations, generating close to $410 billion inproceeds (Kikeri and Kolo, 2005). Less visible but equally important has been the moveto modernize these countries’ financial controls, which has led, among other things, tothe introduction of financial reporting and taxation systems, performance indicators,
The current issue and full text archive of this journal is available at
The authors thank the Social Sciences and Humanities Research Council of Canada for thefunding necessary to undertake this study.
Received 23 October 2007Revised 11 August 2008Accepted 17 November 2008
Accounting, Auditing &Accountability JournalVol. 22 No. 3, 2009pp. 319-350
Emerald Group Publishing Limited0951-3574DOI 10.1108/09513570910945642
procurement policies, and a growing concern with such ideas as accountability,transparency, governance, and risk (Osborne and Gaebler, 1992; Guthrie
et al.
, 1999;Christensen and Yoshimi, 2001; Power, 2003).Supranational organizations such as the World Bank and IMF have been activelyinvolved in shaping the capacity for action in these countries (Broad, 1988). Throughtheir structural adjustment programs, lending activities, technical assistance andreports on best practices, these organizations have used their economic and symboliccapital to encourage the developing world to adopt the programs, techniques, andstrategies of advanced liberalism (see, Rose, 2000). A good deal of attention has beendrawn to these organizations, and their efforts at improving financial managementsystems as well as accountability and transparency in these countries (see, Uddin andHopper, 2001; Neu
et al.
, 2006).Less attention, however, has been focused on the many other humanitarian,multi-lateral, quasi-governmental and non-governmental organizations that have alsodirected their energies towards the developing world. This is an oversight as estimatessuggest that the total number of these development bodies may exceed 25,000 globally(Ustorf, 1998). Regional development banks such as the African Development Bank,Asian Development Bank, and Inter-American Development Bank; organizations suchas the United Nations Development Program; quasi-governmental agencies such asBritain’s DFID, Canada’s CIDA, and the United States’ USAID; and NGOs, such asCUSO, Oxfam, and the Red Cross, are all facilitating, to varying degrees, the globalmodernization of government (see, Valverde, 1999; O’Dwyer, 2005). Like their moreinfluential cousins, these organizations encourage the adoption of specific accountingpractices as part of a more general modernization initiative.The recognition that there are a multitude of organizations seeking to helpgovernments of the developing world modernize their practices of government raisesquestions as to how such modernization works in practice and the positioning of accounting within such processes. For example, do these different organizations havethe same modernization advice about the types of accounting systems that are neededand the importance of accountability and transparency? In what ways is the adviceprovided and how do governments of the developing world decide not only whichadvice to accept but also in which sectors will these “improved” accounting andaccountability practices be introduced? Do the helping organizations cooperate and/orcompete in their modernization activities? And, finally, does accounting mediate theinteractions among organizations and what accounting and accountability practiceseventually come to be introduced?The current study attempts to answer some of these questions. We do this in one“interesting, remarkable, and important” context (Deleuze and Guattari, 1994, p. 82),the Latin American country of El Salvador. Starting from the concepts of Deleuze andGuattari and through the use of archival documents, 35 semi-structured interviewswith field participants, and participant observations, we explore how “assemblages” of people and accounting come to shape that country’s domain of governance. Wehighlight the role of “desire” in these assemblages, and how complex configurations of people, technologies such as accounting, and discourses such as accountability come toclaim or “territorialize” particular physical and discursive spaces – or what Deleuzecalls the “actualized and virtual fields”. However at the same time we also illustratethat accounting is differentially embedded and connected within the international
organizations themselves. The result of this is that while each organization mayadvocate improved financial management systems and stress the importance of accountability and transparency, this embeddedness makes it difficult for theseorganizations to agree upon how accounting should be used by a country’sgovernment. This finding highlights how accounting may contribute to the at-times“over-organized” nature of the modernization field.The provided theoretical framing will be unfamiliar to many. However we thinkthat the concepts of Deleuze and Guattari – assemblage, desire, bodies without organs,and lines of flight to name a few – open up for consideration and analysis a series of field-specific processes that have previously been largely un-explored within theaccounting literature. While parallels certainly exist between their concepts and thoseof other French social theorists such as Foucault and Latour, we propose that there aredifferences in the concepts that make a difference. The idea that assemblages are allunique and thus enlist and incorporate accounting differently and that theassemblage itself and its component pieces have different configurations of interests,unique lines of flight, and move with different speeds, intensities and forcesforegrounds the idea of movement and draws attention to the interaction amongdifferent development bodies, and the way they use accounting. These ideas areextremely useful in the current context in that they help us to understand howaccounting is simultaneously promoted as a key component of modernizationinitiatives and how it acts to forestall a common approach to modernization across thedifferent development organizations.
Accounting assemblages
A philosopher, according to Deleuze, is someone who invents new concepts (Deleuzeand Lapoujade, 2006, p. 177). In
(1972) and
A Thousand Plateaus
(1980),Deleuze and Guattari invent and elaborate concepts such as assemblage, rhizome,abstract machine, diagrams, lines of flight, and Bodies without Organs. The sheerplayfulness, audacity and perhaps difficulty of these two philosophical texts ledFoucault (1977, p. 165) to comment that “perhaps one day this century will be known asDeleuzianand for Negri to suggest that
A Thousand Plateaus
was “the mostimportant philosophical text of the twentieth century.”Although many of the concepts contained within
A Thousand  Plateaus
seem quite distant from accounting, we propose that these two texts not onlyprovide a series of concepts that are useful for analyzing accounting but also suggest atentative method. More specifically, concepts such as assemblage, desire, Bodieswithout Organs and lines of flight help us to examine how accounting works withinsocial fields. The following introduces these concepts and hints at their potentialempirical usefulness.The idea of an assemblage, according to Deleuze, is central to
A Thousand Plateaus
(Deleuze and Lapoujade, 2006, p. 177). Assemblage is both a process and an outcome inthat it refers to the process of arranging as well as the actual arrangement of elementswithin a social space[1]. Elements are composed of bodies/matter and ways of sayingand these form “a mushy mixture of the visible and the articulable” (Deleuze and Hand,1988, p. 38). Bodies/matter include people, technology, and other things or whatLatour calls “actants”. Likewise this mushy mixture of the visible and articulableincludes ways of thinking, saying and knowing. As Deleuze comments: “in

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