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Accounting for the Banal: Financial Techniques as Softwares of Colonialism

In: Postcolonial Theory and Organizational Analysis: A Critical Engagement

Author

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  • Dean Neu

Abstract

Techniques of accounting, accountability, and finance are ubiquitous in modern-day society. Universities, colleges, and a variety of other institutions offer courses on accounting, financial planning, and finance for people who wish to pursue related career paths. The popular press and even public broadcasters regularly report accounting-based information on corporations. As a result terms such as annual reports, earnings per share calculations, profit and loss numbers, price-earnings ratios, and earnings forecasts have entered the public lexicon. Likewise on a personal level, the notions of accounting and accountability are central to “income tax planning,” “retirement planning” and to the annual ritual of submitting an income tax form.

Suggested Citation

  • Dean Neu, 2003. "Accounting for the Banal: Financial Techniques as Softwares of Colonialism," Palgrave Macmillan Books, in: Anshuman Prasad (ed.), Postcolonial Theory and Organizational Analysis: A Critical Engagement, chapter 0, pages 193-212, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-4039-8229-2_8
    DOI: 10.1057/9781403982292_8
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    Cited by:

    1. Sauerbronn, Fernanda Filgueiras & Ayres, Rosângela Mesquisa & da Silva, Cleia Maria & Lourenço, Rosenery Loureiro, 2024. "Decolonial studies in accounting? Emerging contributions from Latin America," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Pérez-Chamorro, Vicente & Casasola-Balsells, Araceli & Gutiérrez-Hidalgo, Fernando, 2024. "A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

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