Corruption, criminality and the privatised state: The implications for accounting

详细信息    查看全文

• 作者：Glen Lehman ; ^{Glen.Lehman@unisa.edu.au" class="auth_mail" title="E-mail the corresponding author} ; Kym Thorne ^{kym.thorne@unisa.edu.au" class="auth_mail" title="E-mail the corresponding author}
• 关键词：Corruption ; State crimes ; Accountability ; theatre ; Levinas ; Roberts
• 刊名：Accounting Forum
• 出版年：2015
• 出版时间：December 2015
• 年：2015
• 卷：39
• 期：4
• 页码：366-370
• 全文大小：464 K

文摘

This article introduces concepts of corruption and how they translate into state crimes against democracy and economic state crimes against democracy. This article argues for an approach to corruption that goes beyond individual psychology to consider the systemic purposeful actions of dominant elites to protect and advance their interests. This article also contends that contemporary accounting is enveloped within a corroding political, economic and financial system that advances the interests of neoliberal elites.