霸权、全球资本主义与采掘业中外交的角色

Hegemony, global capitalism and the role of diplomacy in extractive industries

Accounting, Auditing and Accountability Journal · 2024
被引 1
ABS 3

中文导读

通过分析维基解密电报,揭示美国与雪佛龙如何早在2007年就为土库曼斯坦及其总统塑造全球政治角色,说明官方账目掩盖了资本与国家间的相互依存,并指出这种霸权联盟以民主为代价强化了威权国家。

Abstract

Purpose This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism. Design/methodology/approach We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity. Findings Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state. Research limitations/implications The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state. Social implications The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy. Originality/value The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

政治经济学国际关系会计与问责社会学采掘业