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| Author: | Neu, D. (et al.) |
| Title: | "Informing" technologies and the World Bank |
| Journal: | Accounting, Organizations and Society
2006 : OCT, VOL. 31:7, p. 635-662 |
| Index terms: | accounting finance reporting information education loans contracts Latin America World Bank |
| Language: | eng |
| Abstract: | This paper examines how the World Bank (hereafter as: W-B.) uses an assemblage of information generation and reporting practices (here as: prcts.), bounded by accounting (as: acc-g-)/financial expertises, to attempt to influence the prcts. associated with administering education (as: educ.) in Latin America (as: L-A). It is considered how acc-g. prcts. embedded within lending agreements (as: agrmts.) enable, translate and regulate behaviour. Focusing on the institutional field(s) of basic educ., offered is an in-depth analysis of 15 W-B. loan agrmts. from across the region, plus 25 interviews with field participants from a single L-A. country. It is examined how the W-B. lending agrmts. install a variety of informing technologies (as: techs.) across a network of agents in L-A. It is proposed that such agrmts. can be viewed as techs. of governance as they diffuse financial techns. to distant fields, re-structure these fields' habitus, and serve to reaffirm the expertise of the W-B. within the fields. |
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