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Titel
Accounting and the governance of development partnerships : the case of community reform projects in rural Nepal / von David Twardowski
VerfasserTwardowski, David
Begutachter / BegutachterinBecker, Albrecht ; Hall, Matthew
Betreuer / BetreuerinBecker, Albrecht ; Messner, Martin
Erschienen2014
UmfangIV, 179 Bl. : Ill., graph. Darst.
HochschulschriftInnsbruck, Univ., Diss., 2014
Datum der AbgabeSeptember 2014
SpracheEnglisch
Bibl. ReferenzOeBB
DokumenttypDissertation
Schlagwörter (DE)Controlling / Entwicklungshilfe / Netzwerkkoordination / Hilfsorganisation / Governmentality
Schlagwörter (EN)Accounting / Development cooperation / Network coordination / Development organization / Governmentality
Schlagwörter (GND)Nepal / Ländlicher Raum / Projekt / Entwicklungshilfe / Hilfsorganisation / Entwicklungszusammenarbeit / Controlling
URNurn:nbn:at:at-ubi:1-1283 Persistent Identifier (URN)
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Accounting and the governance of development partnerships [1.8 mb]
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Zusammenfassung (Deutsch)

This study explores how an international development organization operating in Nepal mobilizes a myriad of accounting technologies in order to construct a space within which the rationalities behind its projects can be imagined. Such imaginary spaces enable the organization to govern its relationships with a large number of local project implementation partners in preferred ways by at the same time maintaining an aura of partnership, self-determination and emancipation as demanded by the current development discourse. More specifically, the ethnographic case suggests that accounting technologies can be designed in ways that ensure sufficient local freedom to let everyone believe in the self-determination idea, but simultaneously remain directive by establishing a particular corridor of movement which defines what development solutions appear plausible. This occurs at a very basic level through the ability of accounting to create imageries which do not reflect reality but instead bring forth reality and simultaneously close off alternative ways of thinking. However, the case also provides evidence that those abstract imaginary spaces set up by the devices of accountancy are never enclosed and static systems. Particularly sanskritization and ethnic boundaries in Nepal have developed into powerful forms of counter-conducts contesting the economic logics which characterize accounting spaces. Collisions between those rationales frequently open up room for maneuver to reshape the imaginary development corridors from below. Thus, while accounting devices enable an imperceptible regulation of local implementation "partners" by ensuring that their goals correlate with those of the international development organization, the case shows that this particular organization is itself subject to accountings territorializing effects and ultimately left with little capacity to encapsulate itself from territorial modifications from below.

Zusammenfassung (Englisch)

This study explores how an international development organization operating in Nepal mobilizes a myriad of accounting technologies in order to construct a space within which the rationalities behind its projects can be imagined. Such imaginary spaces enable the organization to govern its relationships with a large number of local project implementation partners in preferred ways by at the same time maintaining an aura of partnership, self-determination and emancipation as demanded by the current development discourse. More specifically, the ethnographic case suggests that accounting technologies can be designed in ways that ensure sufficient local freedom to let everyone believe in the self-determination idea, but simultaneously remain directive by establishing a particular corridor of movement which defines what development solutions appear plausible. This occurs at a very basic level through the ability of accounting to create imageries which do not reflect reality but instead bring forth reality and simultaneously close off alternative ways of thinking. However, the case also provides evidence that those abstract imaginary spaces set up by the devices of accountancy are never enclosed and static systems. Particularly sanskritization and ethnic boundaries in Nepal have developed into powerful forms of counter-conducts contesting the economic logics which characterize accounting spaces. Collisions between those rationales frequently open up room for maneuver to reshape the imaginary development corridors from below. Thus, while accounting devices enable an imperceptible regulation of local implementation "partners" by ensuring that their goals correlate with those of the international development organization, the case shows that this particular organization is itself subject to accountings territorializing effects and ultimately left with little capacity to encapsulate itself from territorial modifications from below.