ACCOUNTING, TRANSPARENCY AND “TRANSLATION” : THE CASE OF HUMANITARIAN CROSS CULTURAL GOVERNANCE

Rémi Jardat (1)

1 ISTEC - Institut supérieur des Sciences, Techniques et Economie Commerciales

We have conducted a field research on philanthropic “tsunami” projects in South-eastern India that are embedded in a quiet complex governance scheme (French Firm funding, execution by local NGOs, consolidated management by a French federation of NGOs), in which the classical notions of fraud and transparency prove to very ambiguous, so that accounting cannot be the main source of control. We show that the opacity of events at microscopic operational level is a mandatory condition for institutionalization of accounted “facts”. Therefore, we establish the importance of “translation” effects in the sense of Actor Network Theory (ANT). Beyond transparency that translation institutionalizes trough accounts, we raise an irreducible part of ignorance and incertitude that necessarily comes with every attempt to build knowledge for governance.

Mots clés: Transparency; ANT; Translation; India; NGO; Institutionalization

Domaines: Gestion et management

Rémi Jardat. ACCOUNTING, TRANSPARENCY AND “TRANSLATION” : THE CASE OF HUMANITARIAN CROSS CULTURAL GOVERNANCE. Issues in Social and Envirinmental Accounting, 2010, 3 (2), pp. 143-159. ⟨hal-00520080⟩