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Accounting for African migrants in Naples, Italy

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  • Harney, Nicholas DeMaria

Abstract

The increasing interest in international migration and the African dimensions of that migration in Europe has received considerable attention by scholars recently. Accounting has been largely absent from contributing to that research. In this article, I address how the limits of a managerialist social accounting of African migrants in Naples, Italy might offer useful insight into the social and economic dimensions of irregular African migrants working in the city's underground economy. To do this, I employed the methods of anthropology and ethnographic study. In a case study of a social audit introduced by a public transit company to control petty crime, I examine how that audit produced an excess knowledge about African migrants that extended beyond it procedural purpose. Beyond the limits of its structure it revealed significant knowledge about the informal economies of remittances sent to Africa.

Suggested Citation

  • Harney, Nicholas DeMaria, 2011. "Accounting for African migrants in Naples, Italy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 644-653.
  • Handle: RePEc:eee:crpeac:v:22:y:2011:i:7:p:644-653
    DOI: 10.1016/j.cpa.2010.08.003
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    6. Neu, Dean & Rahaman, Abu Shiraz & Everett, Jeff & Akindayomi, Akinloye, 2010. "The sign value of accounting: IMF structural adjustment programs and African banking reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 402-419.
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    8. Tsamenyi, Mathew & Onumah, Joseph & Tetteh-Kumah, Edmund, 2010. "Post-privatization performance and organizational changes: Case studies from Ghana," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 428-442.
    9. Maltby, Josephine & Tsamenyi, Mathew, 2010. "Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 390-401.
    10. Rahaman, Abu Shiraz, 2010. "Critical accounting research in Africa: Whence and whither," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 420-427.
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    12. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
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