Accounting for Social-Purpose Alliances: Confronting the HIV/AIDS Pandemic in Africa

• 成果类型: Article
• 署名作者: Rahaman, Abu; Neu, Dean; Everett, Jeff
• 署名单位: University of Calgary; York University - Canada
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2010.01040.x
• 发表日期: 2010
• 页码: 1093-+
• 关键词: management control; trust; CONSTRUCTION; ORGANIZATION; supermarkets; INFORMATION; SYSTEM

摘要

Social-purpose alliances are an increasingly important organizational form used by governments and supranational institutions to address large-scale social problems. Little is known, however, about how these alliances are organized and directed. This study investigates one such alliance, focusing on how accounting practices are being used to arrange, coordinate, and control a geographically dispersed and heterogeneous group of actors involved in the fight against HIV/AIDS in Ghana, Africa. It considers how the World Bank and the Ghana AIDS Commission are using accounting to assemble and coordinate over 3,000 nongovernmental and community-based organizations which, in turn, provide HIV/AIDS prevention and treatment activities throughout the country. The analysis shows not only the centrality of accounting in the alliance-building process but also the tensions that exist between those activities aimed at governing individual actors and on-the-ground health activities. Archival documents along with 57 semi-structured interviews carried out between 2003 and 2006 provide the data for the study.