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The ethics of World Bank lending

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  • Dean Neu
  • Elizabeth Ocampo Gomez

Abstract

Little attention has been given to the role of supranational organizations such as the World Bank in encouraging social responsibility. The current study examines the linkage among the social responsibility visions of the World Bank, the social responsibility requirements that are contained within Bank lending agreements, and what happens when these requirements are implemented. The analysis highlights not only the ways in which Bank practices facilitate social responsibility but also the ambiguities and tensions associated with these practices.

Suggested Citation

  • Dean Neu & Elizabeth Ocampo Gomez, 2006. "The ethics of World Bank lending," Accounting Forum, Taylor & Francis Journals, vol. 30(1), pages 1-19, March.
    • Handle: RePEc:taf:accfor:v:30:y:2006:i:1:p:1-19
    DOI: 10.1016/j.accfor.2005.12.001
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    Cited by:

    1. Bakre, Owolabi M. & McCartney, Sean & Fayemi, Simeon Olufemi, 2022. "Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    2. Irvine, Helen, 2008. "The global institutionalization of financial reporting: The case of the United Arab Emirates," Accounting forum, Elsevier, vol. 32(2), pages 125-142.
    3. Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
    4. Jun Huang & Peijun Xie & Yating Zeng & Yun Li, 2021. "The Effect of Corporate Social Responsibility on the Technology Innovation of High-Growth Business Organizations," Sustainability, MDPI, vol. 13(13), pages 1-17, June.
    5. Murphy, Jonathan, 2008. "International financial institutions and the new global managerial order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 714-740.
    6. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    7. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.

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