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Social audit, accountability and accounting – an Indian perspective

Social audit, accountability and accounting – an Indian perspective The purpose of this case study is to investigate the role of a governmental social audit (SA) practice in enabling emancipation, and changing patterns in the balance of power, position and understandings between dominant micro actors and disenfranchised rural citizens.Design/methodology/approachEnlisting Bourdieu's practice theory concepts of field, habitus, capitals and symbolic violence, the case study is informed by semi-structured interviews at central, state, district, block and village levels as well field observations and secondary data. This study is a part of a larger critical accounting research project conducted in India over four months, covering eight annual implementation cycles.FindingsThe study demonstrates that despite entrenched hegemonic micro forces and public sector corruption, SA's accounting and accountability practices have altered the rules of the game in this field. This emancipatory perspective has redefined deep-seated, generational patterns of power relations and domination, impacting the distribution of capitals and habitus in the daily life of rural citizens.Research limitations/implicationsThis study provides an alternative perspective to understanding governmental SA formats in developing nation contexts at the micro level. In line with Celerier and Botey's (2015) focus on inclusionary and democratic participation, this study challenges the dominant perspective of accounting as strengthening power asymmetries and focuses on its potential as an emancipatory agent.Originality/valueThe paper provides a site of effective implementation of a participative accountability practice in developing nation contexts that offer suggestions to states, countries and policy-makers. This paper also adds to critical accounting literature in the field of SA and social services at a micro level. Drawing upon Bourdieu in this underexplored field, it shines a light on relational elements of change through accounting and accountability practices for researchers and practitioners. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

Social audit, accountability and accounting – an Indian perspective

Chawla, Akhila
Journal of Accounting in Emerging Economies , Volume 11 (1): 17 – Aug 25, 2020
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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2042-1168
DOI
10.1108/jaee-02-2019-0034
Publisher site
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Abstract

The purpose of this case study is to investigate the role of a governmental social audit (SA) practice in enabling emancipation, and changing patterns in the balance of power, position and understandings between dominant micro actors and disenfranchised rural citizens.Design/methodology/approachEnlisting Bourdieu's practice theory concepts of field, habitus, capitals and symbolic violence, the case study is informed by semi-structured interviews at central, state, district, block and village levels as well field observations and secondary data. This study is a part of a larger critical accounting research project conducted in India over four months, covering eight annual implementation cycles.FindingsThe study demonstrates that despite entrenched hegemonic micro forces and public sector corruption, SA's accounting and accountability practices have altered the rules of the game in this field. This emancipatory perspective has redefined deep-seated, generational patterns of power relations and domination, impacting the distribution of capitals and habitus in the daily life of rural citizens.Research limitations/implicationsThis study provides an alternative perspective to understanding governmental SA formats in developing nation contexts at the micro level. In line with Celerier and Botey's (2015) focus on inclusionary and democratic participation, this study challenges the dominant perspective of accounting as strengthening power asymmetries and focuses on its potential as an emancipatory agent.Originality/valueThe paper provides a site of effective implementation of a participative accountability practice in developing nation contexts that offer suggestions to states, countries and policy-makers. This paper also adds to critical accounting literature in the field of SA and social services at a micro level. Drawing upon Bourdieu in this underexplored field, it shines a light on relational elements of change through accounting and accountability practices for researchers and practitioners.

Journal

Journal of Accounting in Emerging Economies – Emerald Publishing

Published: Aug 25, 2020

Keywords: Social audit; India; Bourdieu; Practice theory; Accountability; Emancipation

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