Trying to operationalise typologies of the spectacle: A literature review and a case study
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 29 March 2011
Abstract
Purpose
This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”.
Design/methodology/approach
The paper reviews the existing accounting and management literature in light of the concept of the spectacle. The paper presents empirical illustrations of participatory budgeting as a form of the spectacle and the role of donor agencies in local government reforms in Uganda, based on interviews and observations.
Findings
It is argued that the transformational – rather than just metaphoric – dimension of the spectacle has the potential to provide a better understanding of accounting practices and their transformations in the context of ever‐changing capitalism, and to further contribute to the critical accounting literature. Drawing on Debord's work, the paper also extends one's understanding of why donor agencies export ideas, including accounting practices and technologies.
Practical implications
The paper further enriches the possibility of critical consciousness and praxis in transforming and shaping the spectacle. By understanding the construction of the spectacle and its transformations, as Boje et al. argued, avenues for resistance are opened up.
Originality/review
The paper provides a perspective for the understanding of accounting changes, and it should open up avenues for further research regarding various forms of the spectacle that involve accounting techniques and practices.
Keywords
Citation
Uddin, S., Gumb, B. and Kasumba, S. (2011), "Trying to operationalise typologies of the spectacle: A literature review and a case study", Accounting, Auditing & Accountability Journal, Vol. 24 No. 3, pp. 288-314. https://doi.org/10.1108/09513571111129950
Publisher
:Emerald Group Publishing Limited
Copyright © 2011, Emerald Group Publishing Limited