e-journal

Making development accountable

---

Purpose – The purpose of this paper is to describe and critically evaluate the systems of accounting
and accountability for the Constituency Development Fund (CDF) in Kenya. It suggests a new
framework of accounting and accountability that places the goals and aspirations expressed in public
discourse at the centre of accountability.
Design/methodology/approach – The theoretical insights of Bourdieu and Foucault are mobilized
so as to tease out the nature of power relations between the various fields associated with the CDF in
Kenya. The study analyses newspaper commentaries as text for identifying the main themes
associated with the management of the CDF in Kenya.
Findings – The paper finds that the CDF’s systems of accounting and accountability are skewed
towards the needs of centralized national planning and development, contrary to its expressed aim of
bringing about citizens’ participation in development.
Research limitations/implications – Use of newspaper commentaries and reports does not
necessarily represent the views of the majority of the people of Kenya.
Practical implications – A new framework is suggested which places the goals and aspirations of
public discourse at the centre of accounting with the various capitals suggested by these goals and
aspirations forming the dimensions on which the CDF can be accounted for. Novel forms of accounting
and accountability are suggested which include presentation of CDF implementation and results at
public forums where the managers of CDF can be interrogated on the basis of the goals and aspirations
expressed in public discourse.
Originality/value – Study of the CDF systems of accounting and accountability is a unique
contribution to accounting for development in developing countries.

Keywords Accounting, Accounting systems, Kenya

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

-

Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 2, 2009 pp. 197-227

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar