Reproduction of efficiency through management accounting practices: Socio-economic, environmental, and human consequences of NPM reforms

IF 3.1 Q2 BUSINESS, FINANCE
Claudia Barrios-Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez-Mejía, Ximena Giraldo-Villano
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引用次数: 0

Abstract

Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency-driven approaches adopted by a large stated-owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far-reaching socio-economic, environmental, and human consequences. Data for the study were derived through document analysis and conducting unstructured, semi-structured, and email interviews. Our findings show that the internalization of efficiency as a corporate value at LAMC was further rationalized through the adoption of new public management (NPM)-based management accounting practices (MAPs) embedded within the market-led development approach. These MAPs connected agencies and structures in a dialectic way and continued reproducing efficiency through day-to-day operations and by enabling the company to champion itself as a successful NPM adopter. However, throughout this process, the socio-environmental and human costs relating to “the dam project” were overlooked, making the disaster inevitable. The paper questions the market-led development approach, and NPM-based MAPs, and calls for further empirical work delineating how MAPs can be implicated in public value creation and promoting publicness in emerging economies. Such work is of paramount importance not only to prevent the “unexpected and unwanted effects of public sector accounting” under NPM and market-led development but also to save the lives and livelihoods of poor and vulnerable community members in emerging economies.

通过管理会计实践提高效率:国家预防机制改革对社会经济、环境和人类的影响
利用吉登斯(1984 年)的结构化理论(ST),我们在本文中阐述了拉丁美洲的一家大型国有上市公司(拉美公用事业企业集团 [LAMC])是如何采用以效率为导向的方法,暗中引发了一场大坝灾难,造成了深远的社会经济、环境和人类后果。本研究的数据来自文件分析以及非结构化、半结构化和电子邮件访谈。我们的研究结果表明,通过采用基于新公共管理(NPM)的管理会计实务(MAPs),并将其嵌入市场导向的发展方法中,LAMC 将效率作为企业价值的内部化得到了进一步的合理化。这些管理会计实务以辩证的方式将各机构和结构联系在一起,并通过日常运作以及通过使该公司能够将自己宣传为成功的新公共管理采纳者,继续复制效率。然而,在整个过程中,与 "大坝项目 "相关的社会环境和人力成本被忽视,导致灾难不可避免。本文对市场导向的发展方法和基于国家预防机制的管理计划提出了质疑,并呼吁进一步开展实证工作,阐明管理计划如何能够参与公共价值创造和促进新兴经济体的公共性。这些工作至关重要,不仅能防止在国家预防机制和市场导向发展下 "公共部门会计的意外和不必要影响",还能拯救新兴经济体中贫困和弱势社区成员的生命和生计。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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