Trying to operationalise typologies of the spectacle: A literature review and a case study

Accounting, Auditing & Accountability Journal

Volumn 24, Issue 3, 2011, Pages 288-314

  Uddin, Shahzad ^a   Gumb, Bernard ^b   Kasumba, Stephen ^c  

^a UNIVERSITY OF ESSEX   (United Kingdom)

^b GRENOBLE ECOLE DE MANAGEMENT   (France)

^c KYAMBOGO UNIVERSITY   (Uganda)

Author keywords

Accounting; Uganda

Indexed keywords

EID: 79551484869     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513571111129950     Document Type: Article

References (92)

1. Atingi-Ego, M. and Sebudde, R.K. (2004), “Uganda's equilibrium real exchange rates and its implications for non-traditional export performance”, Research Paper No. 140, African Economic Research Consortium, Nairobi.
2. Bakhtin, M. (1981), The Dialogic Imagination: Four Essays, University of Texas Press, Austin, TX (trans. Caryl Emerson and Michael Holquist).
3. Baudrillard, J. (1981), For a Critique of the Political Economy of the Sign, Telos Press, St Louis, MO.
4. Baudrillard, J. (1983), Simulations, Semiotext(e), New York City, NY.
5. Baudrillard, J. (1993), Symbolic Exchange and Death, Sage, London.
6. Baudrillard, J. (1995), Simulacra and Simulation, University of Michigan Press, Ann Arbor, MI.
7. Beller, J. (2006), The Cinematic Mode of Production: Attention Economy and the Society of the Spectacle, Dartmouth College Press, Hanover, NH.
8. Best, S. and Kellner, D. (1997), Postmodern Turn, Guilford Press, New York, NY and London.
9. Best, S. and Kellner, D. (2001), Postmodern Adventure, Guilford Press, New York, NY and London.
10. Best, S. and Kellner, D. (2005), “Debord and the postmodern turn: new stages of the spectacle”, Illuminations, The Critical Theory Web site, 15 October, available at: www.uta.edu/huma/illuminations/kell17.htm.
11. Bigsten, A. (2000), “Globalisation and income inequality in Uganda”, Poverty and Income Inequality in Developing Countries: A Policy Dialogue on the Effects of Globalisation, OECD-IEA, Paris.
12. Birungi, H., Kwagala, B., Muwanga, N., Onweng, T. and Trondsen, E.J. (2000), “What makes markets tick? Local governance and service delivery in Uganda”, Asian Review of Public Administration, Vol. XII No. 1, pp. 26-49.
13. Boje, D.M. (2001), “Carnivalesque resistance to global spectacle: a critical postmodern theory of public administration”, Administrative Theory & Praxis, Vol. 23 No. 3, pp. 431-58.
14. Boje, D.M. and Joh, T.H. (2006), “Can chaebols become postmodern?”, Problems and Perspectives in Management, Vol. 1.
15. Boje, D.M., Rosile, G.A., Durant, R.A. and Luhman, J.T. (2004), “Enron spectacles: a critical dramaturgical analysis”, Organization Studies, Vol. 25 No. 5, pp. 751-74.
16. Boorstin, D.J. (1961), The Image, Vintage, New York, NY.
17. Boyer, R. (2007), “Assessing the impact of fair value on financial crisis”, Socio-Economic Review, Vol. 5 No. 4, pp. 779-807.
18. Bratton, M., Lambright, G. and Sentamu, R. (2000), “Democracy and economy in Uganda: a public opinion perspective”, Afrobarometer.
19. Burawoy, M. (2000), Global Ethnography: Forces, Connections and Imaginations in a Postmodern World, University of California Press, Berkeley, CA.
20. Carr, A. and Lapp, C. (2007), “The impairment of critical function: the psychodynamics and politics of stimulus entrapment in and by organisations”, paper presented at the 5th International Critical Management Studies Conference, Manchester, 11-13 July.
21. Catchpowle, L. and Cooper, C. (1999), “No escaping the financial: the economic referent in South Africa”, Critical Perspectives on Accounting, pp. 711-46.
22. Clark, T. and Greatbatch, D. (2004), “Management fashion as image-spectacle – the production of bestselling management books”, Management Communication Quarterly, Vol. 17 No. 3, February, pp. 396-424.
23. Compton, J.R. and Comor, E. (2007), “The integrated news spectacle, Live 8, and the annihilation of time”, Canadian Journal of Communication, Vol. 32 No. 1, pp. 29-53.
24. Craig, R. and Amernic, J. (2004), “The deployment of accounting-related rhetoric in the prelude to a privatisation”, Accounting, Auditing & Accountability Journal, Vol. 17 No. 1, pp. 41-58.
25. (The) Daily Monitor (2007), “The Daily Monitor truth everyday”, The Daily Monitor, 28 March, front page.
26. Debord, G. (1967), La Société du Spectacle, Editions Buchet Chastel, Paris, available at: www.nothingness.org/SI/debord/index.html.
27. Debord, G. (1988), “Comments on the society of the spectacle”, available at: www.notbored.org/comentaires.html.
28. Downs, A. and Carr, A.N. (2003), “Doing a Boje: using dramaturgical analysis in critical management studies”, Critique and Inclusivity: Opening the Agenda Conference, paper presented at Lancaster University, Lancaster, 7-9 July.
29. Flanary, L. and Watt, D. (1999), “The state of corruption: a case study of Uganda”, Third World Quarterly, Vol. 20 No. 3, pp. 515-36.
30. Ford, S. (1995), The Realization and Suppression of the Situationist International: An Annotated Bibliography (1972-1992), AK Press, Edinburg, TX.
31. Gartrell, B. (1983), “British administrators, colonial chiefs, and the comfort of tradition: an example from Uganda”, African Studies Review, Vol. 26 No. 1, March, pp. 1-24.
32. Golooba-Mutebi, F. (1999), “Decentralisation, democracy and development administration in Uganda, 1986-1996: limits to popular participation”, unpublished PhD dissertation, London School of Economics and Political Science, University of London, London.
33. Gonzalvez, S. (2002), Guy Debord ou la beauté du négatif, Nautilus, Paris.
34. Gorz, A. (2003), L'immatériel: connaissance, valeur et capital, Galilée, Paris.
35. Graham, C. (2008), “Fearful asymmetry: the consumption of accounting signs in the Algoma Steel pension bailout”, Accounting, Organizations and Society, Vol. 33, pp. 756-82.
36. Grunig, J.E. (1997), “A situational theory of publics: conceptual history, recent challenges and new research”, in Moss, D., MacManus, T. and Vercic, D. (Eds), Public Relations Research: An International Perspective, International Thomson Business Press, London.
37. Gumb, B. (2006), “Le management entre les logiques spectaculaires et anti-spectaculaires: vers une lecture situationniste de l'histoire de la comptabilité”, Comptabilité – Contrôle – Audit, Numéro spécial, May, pp. 169-87.
38. Gumb, B. (2007), “What is shown, what is hidden: compulsory disclosure as a spectacle”, Critical Perspectives on Accounting, Vol. 18, pp. 807-28.
39. Hawking, S. (1988), A Brief History of Time: From the Big Bang to Black Holes, Bantam Books, New York, NY.
40. Hofstede, G.H. (1967), The Game of Budget Control, Groningen.
41. Hopkins, A.G. (1968), “Economic imperialism in West Africa: Lagos 1880-1892”, The Economic History Review, New Series, Vol. 21 No. 3, pp. 580-606.
42. Hopper, T., Tsamenyi, M., Uddin, S.N. and Wickramasinghe, D. (2009), “Management accounting in less developed countries: what is known and needs knowing”, Accounting, Auditing, & Accountability Journal, Vol. 22 No. 3, special issue on “Accounting and Aubalternity”, pp. 469-514.
43. Horkheimer, M. and Adorno, T. (1972), Dialectic of Enlightenment, Herder & Herder, New York, NY.
44. Horton, S. (2003), “Participation and involvement – the democratisation of new public management?”, International Journal of Public Sector Management, Vol. 16 No. 6, pp. 403-11.
45. Hussey, A. (2001), “Requiem pour un con, subversive pop and the society of the spectacle”, Cercles, Vol. 3, pp. 49-59.
46. Internationale Situationniste (1975), Texte intégral des 12 numéros de la revue (1958-1969), édition augmentée, réédition 1997, Librairie Arthème Fayard, Paris, translated by Knabb, K. (1981), Situationist International Anthology, Bureau of Public Secrets, Berkeley, CA.
47. Jappe, A. (1993), Guy Debord, Via Valeriano, Marseille.
48. Kannyo, E. (2004), “Change in Uganda: a new opening?”, Journal of Democracy, Vol. 15 No. 2, April.
49. Kasozi, A.B.K. (1994), The Social Origins of Violence in Uganda: 1964-1985, McGill-Queen's University Press, Montreal.
50. Kellner, D. (2003), Media Spectacle, Routledge, New York, NY.
51. Kellner, D. (2005), Media Spectacle and the Crisis of Democracy, Paradigm, Boulder, CO.
52. Knights, D. and Collinson, D. (1987), “Disciplining the shopfloor: a comparison of the disciplinary effects of managerial psychology and financial accounting”, Accounting, Organizations and Society, Vol. 13, pp. 457-78.
53. Kuhner, C. (2001), “Financial rating agencies: are they credible? Insights into the reporting incentives of rating agencies in times of enhanced systemic risk”, Schmalenbach Business Review, Vol. 53, January, pp. 2-26.
54. Lapsley, I. (2008), “The NPM agenda: back to the future”, Financial Accountability and Management, Vol. 24 No. 1, pp. 77-96.
55. Lind, J. and Cappon, J. (2001), Realities or Rhetoric? Revisiting Decentralization of Natural Resources Management in Uganda and Zambia, Acts Press. African Centre for Technology Studies, Nairobi.
56. Lowe, A. (2004), “Postsocial relations – toward a performative view of accounting knowledge”, Accounting, Auditing & Accountability Journal, Vol. 17 No. 4, pp. 604-28.
57. Macintosh, N., Shearer, T., Thornton, D.B. and Welker, M. (2000), “Accounting as simulacrum and hyperreality: perspectives on income and capital”, Accounting, Organizations and Society, Vol. 25, pp. 13-50.
58. Mamdan, M. (1983), Imperialism and Fascism in Uganda, Heinemann Educational Books, London.
59. Miller, P. and O'Leary, T. (1993), “Accounting expertise and the politics of the product: economic citizenship and modes of corporate governance”, Accounting, Organizations and Society, Vol. 18, pp. 187-206.
60. MoLG (2003), Harmonized Participatory Planning Guide for Lower Local Governments, A Publication of the Decentralisation Secretariat, MoLG, Kampala.
61. Moynihan, D.P. (2007), “Citizen participation in budgeting: prospects for developing countries”, in Shah, A. (Ed.), Participatory Budgeting, Public Sector Governance and Accountability Series, The World Bank, pp. 55-90.
62. Neu, D. and Ocampo, E. (2007), “Doing missionary work: the World Bank and the diffusion of financial practices”, Critical Perspectives on Accounting, Vol. 18 No. 3, pp. 363-89.
63. Neu, D., Everett, J. and Rahaman, A.S. (2009a), “Accounting assemblages, desire, and the body without organs. A case study of international development lending in Latin America”, Accounting, Auditing & Accountability Journal, Vol. 22 No. 3, pp. 319-50.
64. Neu, D., Gomez, E.O., Graham, C. and Heincke, M. (2006), “Informing technologies and the World Bank”, Accounting, Organizations and Society, Vol. 31 No. 7, pp. 635-62.
65. Neu, D., Gomez, E.O., Ponce de Leon, O.G. and Zepeda, M.F. (2002), “Facilitating globalisation processes: financial technologies and the World Bank”, Accounting Forum, Vol. 26 No. 3, pp. 271-90.
66. Neu, D., Rahaman, A.S., Everett, J. and Akindayomi, A. (2009b), “The sign value of accounting: IMF structural adjustment programs and African banking reform”, Critical Perspectives on Accounting, Vol. 21 No. 5, pp. 402-19.
67. (The) New Vision (2007), The New Vision – Uganda's Leading Website, 16 October.
68. Nielsen, H.A. (1996), “Donor support to decentralisation in Uganda: experiences from Rakai District 1990-95”, ECDPM Working Paper, No. 9, June.
69. O'Neill, S. (2005), “Presence, place and the virtual spectacle”, Psychology Journal, Vol. 3 No. 2, pp. 149-61.
70. O'Neill, S. (2008), “The interactive spectacle and the digital situationist”, in Turner, P., Turner, S. and Davenport, P. (Eds), Exploration of Space, Technology and Spatiality – Interdisciplinary Perspectives, Idea Group Inc., Hershey, PA, pp. 156-66.
71. Onyango-Obbo, C. (2001), “Inside the politics of Col. Besigye's flight to America”, The Monitor Newspaper, 29 August.
72. Opolot, S.M. (2004), “The impact of international human rights assistance on the transition to democracy in Uganda under the NRM”, The East African Journal of Human Rights & Democracy, Vol. 2 No. 1, pp. 23-46.
73. Payer, C. (1982), World Bank: A Critical Analysis, Monthly Review Press, New York, NY.
74. Rahaman, A.S., Lawrence, S. and Roper, J. (2004), “Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?”, Critical Perspectives in Accounting, Vol. 15, pp. 35-56.
75. Rose, N. (2000), “Government and control”, British Journal of Criminology, Vol. 40 No. 2.
76. Santos, B.S. (1998), “Participatory budgeting in Porto Alegre: toward a redistributive democracy”, Politics & Society, Vol. 26 No. 4, pp. 461-510.
77. Santos, B.S. (2005), “Two democracies, two legalities: participatory budgeting in Porto Alegre, Brazil”, in Santos, B.S. and Rodríguez-Garavito (Eds), Law and Globalization from Below. Towards a Cosmopolitan Legality, Cambridge University Press, Cambridge.
78. Shields, J.F. and Shields, M.D. (1998), “Antecedents of participative budgeting”, Accounting, Organizations and Society, Vol. 23, pp. 49-76.
79. Ssenkumba, J. (2003), The Crisis of Opposition Politics in Uganda, Centre for Basic Research, Kampala.
80. Styhre, A. (2008), “The cinematic mode of organizing: media and the problem”, Information and Organization, Vol. 19, pp. 47-58.
81. Uddin, S. and Hopper, T. (2001), “A Bangladesh soap opera: privatisation, accounting and regimes of control in a less developed country”, Accounting, Organisations and Society, Vol. 26 Nos 7-8, pp. 643-72.
82. Uddin, S. and Hopper, T. (2003), “Accounting for privatisation: testing world bank claims”, Critical Perspectives on Accounting, Vol. 14 No. 7, pp. 739-74.
83. Uddin, S. and Tsamenyi, M. (2005), “Public sector reforms and the public interest: a case study of performance monitoring in a Ghanaian state-owned enterprise (SOE)”, Accounting, Auditing & Accountability Journal, Vol. 18 No. 5, pp. 648-74.
84. Uganda (1995), The Constitution of the Republic of Uganda, Government Printers, Entebbe.
85. Uganda (2005), The Constitution of the Republic of Uganda (amendment), Government Printers, Entebbe.
86. Vaneigem, R. (1967), The Revolution of Everyday Life, Rebel Press, London (trans. Donald Nicholson-Smith).
87. Wampler, B. (2007), “A guide to participatory budgeting”, in Shah, A. (Ed.), Participatory Budgeting, Public Sector Governance and Accountability Series, The World Bank, pp. 21-54.
88. Wood, T. Jr (2002), “Spectacular metaphors – from theatre to cinema”, Journal of Organizational Change Management, Vol. 15 No. 1, pp. 11-20.
89. World Bank (1999), Consultations with the Poor: Process Guide for the 20 Country Study for the World Development Report 2000/01, Poverty Group, PREM Network.
90. World Bank (2003), “Strengthening capacity for monitoring and evaluation in Uganda: a results based management perspective”, ECD Working Paper Series No. 8.
91. DANIDA (2003), A World of Difference: Government's Vision for New Priorities in Danish Development Assistance 2004-2008 (Jun-03), MFA, Copenhagen.
92. DfID (2001), Financial Accountability Programme, Project Document No 067-542-074, June, Uganda.