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عنوان فارسی مقاله:
فساد، جرم و خصوصی سازی: مفهومی برای حسابداری
عنوان انگلیسی مقاله:
Corruption, criminality and the privatised state: The implications for accounting
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مقدمه انگلیسی مقاله:
1. Introduction
Corruption can be defined as the misuse or abuse of power for private gain. This present paper uses Roberts (2015) and Sikka (2014) to argue that ‘corruption typically involves something like a whole theatre of appearances; public smiles and private threats’ (Roberts, 2015, p.87). This article uses Roberts (2015) approach to examine how the privatised state has become embroiled in what can be referred to as state crimes against democracy (SCADS) and economic crimes against democracy (e-SCADS). Corruption often seems to involve a benign image of power—here the work of Roberts (2015) is helpful in exposing how corruption is a deeply uncomfortable phenomenon. He emphasises Levinas’ assignation of responsibility to vulnerable neighbours to create ethical relations. Roberts (2015) argument is used to deepen Sikka’s (2014) investigation into the causal factors behind the Global Financial Crisis (GFC) suggesting the existence of a corrosive systemic corruption between politicians, economists, regulators, bankers, ratings agencies and accountants and auditors that favours the interests of dominant elites. All too often the most distinctive goal of corporations, governments and the state is simply to maximise financial gain for dominant elites. deHaven-Smith (2006, p. 333) defines SCADS involving the connections between ‘corruption’ and ‘state crimes’ as: actions or inactions by government insiders intended to manipulate democratic processes and popular sovereignty.’ They differ from graft, bid-rigging, voting fraud, and other, more mundane, forms of political criminality in their potential to subvert political institutions and entire governments or branches of government. They are practices that attack core principles of democracy itself (deHaven-Smith, 2006, p. 333).deHaven-Smith (2006) makes the argument that these ‘state crimes’ can take a variety of forms and can occur at any level of government. However, deHaven-Smith’s (2006) analysis of SCADS focused almost entirely on state crimes in the United States (Kouzmin, Johnston, & Thorne, 2011). These SCADS have at times involved conspiracies among top officials to subvert democratic processes for political advantage or to further ideological agendas (Kouzmin et al., 2011). Kouzmin et al. (2011) identify examples such as Watergate, Iran–Contra, and Plame-gate. Weiner (2008) documents the Central Intelligence Agency’s (CIA) anti-democratic, nominally illegal obsession with national and international covert action and regime change. Later, Weiner (2012) also documents the Federal Bureau of Investigation’s (FBI) anti-democratic and nominally illegal obsession with national and international intelligence activities. The Wikileaks exposures and the ‘whistleblowing’ actions of Assange, Manning and Snowden have pierced the veil of secrecy surrounding the seemingly questionable, if not illegal, actions of some United States government agencies, nationally and internationally, singularly or in concert with other governments or private interests that impinge on the rights of its own citizens and citizens of other nations and reduce the possibility of democratic praxis. deHaven-Smith’s (2006) approach to SCADS may be too restrictive. According to Kouzmin et al. (2011), there is a direct connection between Representative Government and New Public Management’s quest for efficient operational and managements frameworks that if unregulated, provides opportunities for the state to favour elites and other interests to act against its citizens. Examples of such developments include increasing processes of deregulation and the growing use of outsourcing, privatisation, no-bid contracts, and public-private partnerships (PPPs) (Kouzmin et al., 2011). Addressing the economic sphere (Kouzmin et al., 2011) in association with the social/psychological sphere (Roberts, 2015) it is evident that a much more expansive and higher-level series of ‘state crimes’ may be possible. Evidence for this proposal may be found in those policy contexts where the provision of public goods have been contracted to the private sector leaving a largely unregulated and hollowed-out state open to elite manipulation (Kouzmin et al., 2011). In contrast to deHaven-Smith (2006) and Roberts (2015) this article conceptualises and studies ‘corruption’ and ‘state crimes’ by focusing on the socialforces involved in the accumulation of capitalthat are responsible for unrestrained economic growth and financial gain—which has the potential to give rise to economic ‘state crimes’ (e-SCADS). According to Kouzmin et al. (2011) e-SCADS can be explained as: [conjoined actions] among political insiders to manipulate bid processes, overcharge or overpay for public goods, weaken or evade contractual obligations, or in other ways [bypass] democratically accountable agencies. They differ from ordinary graft, embezzlement, and cronyism in several important respects. ‘State crimes’ involve collusion among public officials and outsiders rather than one or two individuals operating in isolation; they are organised and carried out under the code of laws; and they have the potential to grow in scale and complexity over time. In some cases, ‘state crimes’ are the government side of what Black (2005) refers to as control frauds; that is, financial frauds such as the pillaging of the United States savings and loan industry in the 1980s, the 2001 Enron fraud, the 2002 Tyco and World Com frauds, and the 2008/2009 global financial crisis carried out by corporate CEOs and investment/banking executives enabled by changes in regulatory policies and enforcement (Calavita, Pontell, & Tillman, 1999; , p. 222). Arguments similar to these have been evident in the work of Chwastiak (2013, 2015) who delineates how the United States neoliberal agenda is responsible for the development of an illegal environment in Iraq where private contractors profit from what normally should have been considered corruption if not malfeasance. Chwastiak (2015, p. 2) uses an example of subcontractors that were hired by the CIA after 9/11 to transport supposed al Qaeda operatives to countries where ‘enhanced interrogation techniques’ are sanctioned. Not only did these firms aid and abet state crime, but they also profited from it. Furthermore, when two ofthese subcontractors wentto court over a contract dispute,their court documents escaped the attention of the Federal Government entirely. Chwastiak (2015, p.1) argues that state crimes are transformed into commodities by accounting, thereby rendering ‘profit, performance, minutia and normal business routines as important and kidnapping and torture as irrelevant’. The present article is structured in two sections. The first section following this Introduction examines the relationships between corruption, subjection and state crimes. The second section explores how the state is immersed in corrupt practices leaving itself open to elite manipulation. The third section focuses on state economic crimes and the privatised state. Finally, the article concludes with a discussion of reforms concerning corruption, SCADS and e-SCADS prevention and detection specifically related to accounting.
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