Corruption, criminality and the privatised state: The implications for accounting
本文探讨腐败如何转化为针对民主的国家犯罪和经济犯罪,主张超越个体心理,关注精英阶层系统性保护自身利益的行为,并指出当代会计被嵌入腐蚀性的政治经济体系中,服务于新自由主义精英。
This article introduces concepts of corruption and how they translate into state crimes against democracy and economic state crimes against democracy. This article argues for an approach to corruption that goes beyond individual psychology to consider the systemic purposeful actions of dominant elites to protect and advance their interests. This article also contends that contemporary accounting is enveloped within a corroding political, economic and financial system that advances the interests of neoliberal elites.