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Publication Details
AFRICAN RESEARCH NEXUS
SHINING A SPOTLIGHT ON AFRICAN RESEARCH
business, management and accounting
Trying to operationalise typologies of the spectacle: A literature review and a case study
Accounting, Auditing & Accountability Journal, Volume 24, No. 3, Year 2011
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Description
Purpose – This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”. Design/methodology/approach – The paper reviews the existing accounting and management literature in light of the concept of the spectacle. The paper presents empirical illustrations of participatory budgeting as a form of the spectacle and the role of donor agencies in local government reforms in Uganda, based on interviews and observations. Findings – It is argued that the transformational – rather than just metaphoric – dimension of the spectacle has the potential to provide a better understanding of accounting practices and their transformations in the context of everchanging capitalism, and to further contribute to the critical accounting literature. Drawing on Debord's work, the paper also extends one's understanding of why donor agencies export ideas, including accounting practices and technologies. Practical implications – The paper further enriches the possibility of critical consciousness and praxis in transforming and shaping the spectacle. By understanding the construction of the spectacle and its transformations, as Boje et al. argued, avenues for resistance are opened up. Originality/review – The paper provides a perspective for the understanding of accounting changes, and it should open up avenues for further research regarding various forms of the spectacle that involve accounting techniques and practices. © 2011, Emerald Group Publishing Limited
Authors & Co-Authors
Uddin, Shahzad
United Kingdom, Colchester
Essex Business School
Gumb, Bernard
France, Grenoble
Grenoble Ecole de Management
Kasumba, Stephen
Uganda, Kyambogo
Kyambogo University
Statistics
Citations: 47
Authors: 3
Affiliations: 3
Identifiers
Doi:
10.1108/09513571111129950
ISSN:
09513574
Study Design
Case Study
Study Approach
Qualitative
Systematic review
Study Locations
Uganda