Articles

Assembling international development: Accountability and the disarticulation of a social movement

D. MARTINEZ AHLOY, DAVID COOPER

Accounting Organizations and Society

February 2017, vol. 63, pp.6-20

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Accountability, Social movements, International development, Non-governmental organizations (NGOs), Governmentality, Assemblages

http://www.sciencedirect.com/science/article/pii/S0361368217300120


This paper examines how international development funding and accountability requirements are implicated in the so-called disarticulation of a social movement. Based on field studies in Guatemala and El Salvador, we show and explain the way accountability requirements, which encompass management and accounting, legal, and financial technologies, constitute the field of international development through the regulation of heterogeneous social movement organizations. We highlight how accountability enables a form of governance that makes possible the emergence of entities (with specific attributes), while restricting others. Our analysis has implications for governmentality studies that have examined the interrelation of assemblages by analyzing how these interrelations are operationalized at the field level through the Deleuze-and-Guattari-inspired processes of territorialization, coding, and overcoding


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