Research Repository

Accounting for ignorance: An investigation into corruption, immigration and the State.

Pianezzi, Daniela and Ashraf, Junaid (2022) 'Accounting for ignorance: An investigation into corruption, immigration and the State.' Critical Perspectives on Accounting, Online. p. 102147. ISSN 1045-2354

[img] Text
Pianezzi & Ashraf (2020).docx - Accepted Version
Available under License Creative Commons Attribution Non-commercial No Derivatives.

Download (526kB)


This research aims to investigate the financial and immigration mismanagement in Italy in the context of the recent refugee crisis. The paper contributes to previous accounting studies on corruption and immigration by unveiling the role of accounting as a technology of ignorance serving multiple and contradictory objectives of a fragmented State. We observed that ignorance partially produced through accounting relieved the Italian state of the social, political and economic burden of the refugee crisis. As opposed to a common understanding of corruption as use of public office for private gains, the consequent lack of control and corruption deriving from this ignorance ultimately served ‘public’ gains. The paper proposes retroduction as an approach for conducting critical accounting studies and invites future accounting researchers to expose States’ control over territory, resources, and population through a critical investigation of the strategic and political use of ignorance.

Item Type: Article
Uncontrolled Keywords: Immigration; Corruption; Retroduction; Ignorance; Italy
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 23 Apr 2020 09:22
Last Modified: 21 Jul 2022 16:07

Actions (login required)

View Item View Item