Accounting and post-colonial Resistance: Affective ambivalence in the international development assemblage

IF 3.6 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society Pub Date : 2025-06-24 DOI:10.1016/j.aos.2025.101607

Nelson Duenas

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Abstract

This paper is concerned with the understanding of resistance in accounting research. Using the case of a Southern Non-Governmental Organization (NGO) and its relationships with donors within the international development assemblage, I discuss how the organization, in experiencing mixed feelings towards its donors' managerial discourses and accounting practices, engages in a process of resistance. Such resistance operates amidst a processual interplay of attraction and repulsion towards the colonial opposite. Using Homi Bhabha's Postcolonial Theory (PCT) and its emphasis on the affective dimension in colonial encounters, I find that the NGO's actions are nestled within hybridity and ambivalence, which drive the NGO towards balancing opposing forces to move forward in the assemblage. I contribute to accounting literature by offering an affective understanding of the ambivalence produced by postcolonial relations mediated by accounting, and by reconceptualizing resistance in accounting research as a flux of affects with political implications in shifting relationships.

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会计与后殖民抵抗：国际发展组合中的情感矛盾心理

本文探讨了会计研究中对阻力的理解。我以一个南方非政府组织（NGO）及其在国际发展大会中与捐助者的关系为例，讨论了该组织在对其捐助者的管理话语和会计做法产生复杂感情的情况下，如何参与抵制过程。这种抵抗是在对殖民对立面的吸引和排斥的过程中相互作用的。利用霍米·巴巴的后殖民理论（PCT）及其对殖民遭遇的情感维度的强调，我发现非政府组织的行动处于混杂性和矛盾心理之中，这促使非政府组织平衡对立的力量，在群体中前进。我通过对由会计介导的后殖民关系所产生的矛盾心理提供情感理解，并通过将会计研究中的阻力重新定义为变化关系中具有政治含义的影响的通量，从而为会计文献做出贡献。

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

Accounting Organizations and Society BUSINESS, FINANCE-

CiteScore

7.80

自引率

6.40%

发文量

期刊介绍： Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.