Accounting and networks of corruption |
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| Authors: | Dean Neu Jeff Everett Abu Shiraz Rahaman Daniel Martinez |
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| Affiliation: | 1. Schulich School of Business, York University, 4700 Keele Street, Toronto, Ontario, Canada M3J 1P3;2. Haskayne School of Business, University of Calgary, 2500 University Dr NW, Calgary, Canada T2N 1N4;3. HEC Paris, 1 rue de la Libération, 78351 Jouy-en-Josas, France;1. Department of Accounting, University of Melbourne, Parkville, VIC 3010, Australia;2. Department of Finance, University of Melbourne, Parkville, VIC 3010, Australia;1. École de comptabilité, Faculté des Sciences de l’Administration, Université Laval, Pavillon Palasis-Prince, 2325 rue de la Terrasse, Québec, Québec G1 V 0A6, Canada;2. ESSEC Business School, 1 Avenue Bernard HIRSCH, CS 50105 Cergy, 95021 Cergy Pontoise Cedex, France;3. Crummer Graduate School of Business, Rollins College, 1000 Holt Ave, Winter Park, FL 32789, USA;1. Lang School of Business & Economics, University of Guelph, 50 Stone Road East, Guelph, Ontario, Canada;2. University of Sussex, UK & Victoria University of Wellington, New Zealand;3. University of Southampton, Southampton, UK |
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| Abstract: | This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government’s Sponsorship Program (1994–2003), a national unification scheme that saw approximately $50 million diverted into the bank accounts of political parties, program administrators, and their families, friends and business colleagues. Relying on the institutional sociology of Bourdieu, the study demonstrates the precise role of accounting practices in the organization of a corrupt network imbued with a specific telos and certain accounting tasks. The study illustrates how accounting is accomplished and by whom, and it shows how the ‘skillful use’ of accounting practices and social interactions around these practices together enable corruption. In so doing, the study builds on a growing body of work examining criminogenic networks and the contextual, collaborative and systemic uses of accounting in such networks. |
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