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Book part
Publication date: 31 March 2015

Malik Martin

An important feature of the political economy of 18th century Bengal was a system of land revenue administration characterized by a complex set of patrimonial arrangements…

Abstract

An important feature of the political economy of 18th century Bengal was a system of land revenue administration characterized by a complex set of patrimonial arrangements that had developed out of hundreds of years’ experience with a series of foreign and indigenous rulers. The East India Company’s (EIC) administration of this fiscal system during the 18th and 19th centuries shows one path toward the development of modern capitalism in the imperial context. In an effort to extract resources and consolidate political power, the EIC bureaucratized elements of Bengal’s patrimonial order. The EIC carried out this process in part through the creation of property rights and contract enforcement institutions in the fiscal system.

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Patrimonial Capitalism and Empire
Type: Book
ISBN: 978-1-78441-757-4

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Book part
Publication date: 31 March 2015

Nicolette D. Manglos-Weber

Analysts of modern-day sub-Saharan Africa have argued that its “neopatrimonial regimes,” descending from pre-colonial polities, translate badly to the scale of the…

Abstract

Analysts of modern-day sub-Saharan Africa have argued that its “neopatrimonial regimes,” descending from pre-colonial polities, translate badly to the scale of the nation-state and hinder democratic accountability. In this paper, I argue by contrast that the problem with today’s failed or failing states is that they are not patrimonial enough, if we understand patrimonialism in classic Weberian terms as a system based on traditions of reciprocal interdependence between rulers and citizens, and characterized by personal but malleable ruling networks. I make this argument by showing how the Asante Empire in the 18th and 19th centuries shifted from a working model, incorporating both patrimonial and bureaucratic forms of authority, to an exploitative one that reneged on its traditional commitments to the wider public. The cause of this shift was the expansion of exchange with European nations as a rival avenue to power and wealth. This problem continues today, where African rulers are incentivized by the demands of global banks, the United Nations, and G20 governments rather than internal authority traditions, thus limiting their ability to establish locally effective and publically accountable hybrids of patrimonial and bureaucratic governance.

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Patrimonial Capitalism and Empire
Type: Book
ISBN: 978-1-78441-757-4

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Book part
Publication date: 6 November 2015

J. I. (Hans) Bakker

To demonstrate how awareness of Neo-Marxist critical theory and Neo-Weberian comparative–historical sociology would have been beneficial to U.S. policy planners and…

Abstract

Purpose

To demonstrate how awareness of Neo-Marxist critical theory and Neo-Weberian comparative–historical sociology would have been beneficial to U.S. policy planners and decision-makers, especially Presidents.

Methodology/approach

This study employs qualitative analysis of available sources rather than quantitative data analysis.

Findings

Based on its practical application to a specific historical instance, the heuristic value of Max Weber’s ideal-type model of traditional authority (Herrschaft [domination]) is confirmed, as it is apparent that Henry Kissinger’s interpretation of the meaning of Realpolitik harmed U.S. foreign policy.

Practical implications

There is an imminent need to be critical of claims to expertise by advisors of major decision-makers. The practical relevance of possessing an adequate grasp of a given situation as the context in which actors must make choices is evident, as applies with regard to the current crises facing the world, which must be approached and addressed as scrupulously as possible.

Originality/value

Prevailing critiques of Kissinger and American foreign policy have tended to accept the premise that Kissinger was well-informed and giving good advice based on extensive and appropriate scholarship. That was not the case in Vietnam, in Indonesia, or in other regions. There are no available studies that examine Kissinger’s Eurocentric and limited perspective in light of critical theory and comparative–historical sociology.

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Globalization, Critique and Social Theory: Diagnoses and Challenges
Type: Book
ISBN: 978-1-78560-247-4

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Article
Publication date: 31 July 2007

Philip Constable and Nooch Kuasirikun

The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.

Abstract

Purpose

The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.

Design/methodology/approach

First, the paper examines the theoretical inter‐relationship between accounting and nationalism. Second, it relates this theoretical understanding to a study of the changing concepts, methods and structures of indigenous Siamese accounting at a time of transition when foreign mercantile influence was beginning to have an impact on the mid nineteenthcentury Siamese economy. Third, the paper analyses how these accounting structures and practices came to constitute a socio‐political instrument, which contributed to the administrative development of a Siamese dynastic state by the mid nineteenth‐century. Finally, the paper studies the ways in which this dynastic state began to promote national characteristics through the use of its accounts to create a sense of Siamese cultural identity.

Findings

The findings emphasise the important role of accounting in the construction of political and national identity.

Originality/value

This inter‐disciplinary paper highlights a general neglect in the accounting literature of the instrumental role of accounting in nation‐state formation as well as offering a re‐interpretation of Thai historiography from an accounting viewpoint. Moreover as an example of alternative accounting practice, this paper provides an analysis of indigenous accounting methods and structures in mid nineteenth‐century Siam/Thailand at the point when they were becoming increasingly influenced by foreign mercantilism.

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Accounting, Auditing & Accountability Journal, vol. 20 no. 4
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 8 March 2019

John Scott

Abstract

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The Emerald Guide to Max Weber
Type: Book
ISBN: 978-1-78769-192-6

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Book part
Publication date: 7 September 2008

Ivan Ermakoff

Whenever we speak of patrimonialism, the reference is to the rule of the pater. Weber theorizes this connection from a genetic perspective. The prototype of patrimonial

Abstract

Whenever we speak of patrimonialism, the reference is to the rule of the pater. Weber theorizes this connection from a genetic perspective. The prototype of patrimonial governance is the household. The patrimonial ruler manages his realm as he would manage his household according to rules of traditional wisdom. This genetic and naturalist model makes patriarchy a constitutive dimension of patrimonial practices. In this conception, patrimony implies the dominion of fathers. Patrimonial officials are bound to be male.3 At least this is what we think. And we are all the more inclined to think so if we assume that the rule of the fathers is a fact of nature grounded in a biological necessity. Etymology comforts this bias: the reference to gender, being inscribed in the term, lends credence to a substantialist interpretation.

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Political Power and Social Theory
Type: Book
ISBN: 978-0-76231-418-8

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Book part
Publication date: 31 March 2015

Daniel P. S. Goh

In Weberian scholarship, conventional wisdom views the corruption of the modern rational-legal bureaucratic state by local patrimonialisms as an endemic feature in…

Abstract

In Weberian scholarship, conventional wisdom views the corruption of the modern rational-legal bureaucratic state by local patrimonialisms as an endemic feature in non-Western postcolonial state formation. The resultant neopatrimonial state is often blamed for the social, political, and economic ills plaguing these societies. This essay challenges conventional wisdom and argues that neopatrimonialism is a process of hybrid state formation that has its origins in the cultural politics of colonial state building. This is achieved by drawing on a comparative study of British Malaya and the American Philippines, which offers contrastive trajectories of colonialism and state formation in Southeast Asia.

Because of the precariousness of state power due to local resistance and class conflicts, colonial state building involved the deepening of patron–client relations for political control and of rational-legal bureaucracy for social development. In the process, local political relations were marked and displaced as traditional patrimonialisms distinguished from the new modern center. Through native elite collaborators and paternal-populist discourses, new patron–client relations were institutionalized to connect the colonial state to the native periphery. However, colonial officials with different political beliefs and ethnographic world views in the center competed over native policy and generated cyclical crises between patron-clientelist excess and bureaucratic entrepreneurship.

Instead of the prevailing view that postcolonial states are condemned to their colonial design, and that authoritarian rule favors economic development, my study shows that non-Western state formation is non-linear and follows a cyclical pattern between predation and developmentalism, the excesses of which could be moderated.

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Patrimonial Capitalism and Empire
Type: Book
ISBN: 978-1-78441-757-4

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Article
Publication date: 1 February 2004

Danture Wickramasinghe, Trevor Hopper and Chandana Rathnasiri

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a…

Abstract

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. The longitudinal study illustrates how a Japanese manager's charismatic and patrimonial leadership eliminated bureaucratic controls, brought new management controls and reward systems, and achieved some commercial success. However, some employees unsympathetic to the changes allied with politicians frustrated with their exclusion from organisational affairs to get the Japanese manager removed and restore formal bureaucracy. This was achieved not through direct intervention but largely through the politicians' control of the regulatory system. Conflicts between the two competing management control ideologies were profound and violent. The paper traces how modes of production and management accounting and controls in less developed countries are related, and are transformed in an unpredictable and often unexpected fashion due to cultural, economic, and political factors.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 1
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 1 July 2005

Yusheng Peng

Nearly a century ago, Max Weber studied Chinese lineage system and argued that the power of the patriarchal sib impeded the emergence of industrial capitalism in China…

Abstract

Nearly a century ago, Max Weber studied Chinese lineage system and argued that the power of the patriarchal sib impeded the emergence of industrial capitalism in China. Recently, Martin Whyte re-evaluated Weber's thesis on the basis of development studies and argued that, rather than an obstacle, Chinese family pattern and lineage ties may have facilitated the economic growth in China since the 1980s. This paper empirically tests the competing hypotheses by focusing on the relationship between lineage networks and the development of rural enterprises. Analyses of village-level data show that lineage networks, measured by proportion of most common surnames, have large positive effects on the count of entrepreneurs and total workforce size of private enterprises in rural China.

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Entrepreneurship
Type: Book
ISBN: 978-0-76231-191-0

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Article
Publication date: 21 August 2017

Owolabi Bakre, Sarah George Lauwo and Sean McCartney

The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards…

Abstract

Purpose

The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs) would enhance transparency and accountability and reduce corruption in patronage-based developing countries such as Nigeria.

Design/methodology/approach

The paper utilises the patron/clientelism framework to examine the dynamics of Western accounting reforms in the Nigerian patronage-based society, in which the institutions of governance and regulatory structures are arguably weak. The paper utilises archival data and interviews conducted with representatives of state bodies (elected politicians and officials) and professional accounting associations.

Findings

Results from two major reforms (the sale of government-owned residential properties in Lagos and the monetisation of fringe benefits for public officials) are presented. Despite the claim of the adoption of Western accounting standards, and in particular IPSAS 17, which requires full accrual accounting and the utilisation of fair value in property valuation, historical cost accounting appeared to have been mobilised to massively corrupt the process for the benefit of politicians, other serving and retired public officials and family members.

Originality/value

This study contributes to the current literature by providing evidence of the relationship between patronage, corruption and accounting in wealth redistribution in the patronage-based Nigerian socio-political and economic context.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 6
Type: Research Article
ISSN: 0951-3574

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