The role of accounting in conflicts resolution

Zayyad Abdul‐Baki

18 citations0/0 files storedManagerial Auditing Journal

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Accounting and Financial Management Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Purpose This study aims to examine an alternative use of accounting information and technology (forensic audit) for resolving conflicts between two government agents and consequently enhancing accountability in Nigeria. Design/methodology/approach The study adopts contextualised explanation of case study theorising. Data for the study were gathered from two primary documents: the forensic audit report of PricewaterhouseCoopers (PwC) and the report of the Senate Committee on Finance and Appropriation. The theory of mediation is used to illuminate the mediation process and its implication for accountability. Findings The study finds that the mediator (PwC) was able to resolve the dispute using different problem-solving techniques (data gathering and fact finding) of accounting and provide guidance on the necessary steps to be taken to enhance accountability. Whilst the disputants agreed to the audit firm’s findings, further actions to hold relevant parties accountable were not taken by the government. Accounting aids in realising accountability, but it is not the ultimate tool, as it operates within a host of other accountability infrastructures that subvert its impact. Research limitations/implications This study uses a single case to understand the role of accounting in conflicts resolution. Therefore, as a general limitation of a case study design, we do not generalize beyond the case examined in this study. Practical implications The study has implications for accounting practice in developing countries. Firstly, the paper finds that accounting is held in high esteem as having the ability to unravel mysteries through its problem-solving techniques. Secondly, professional accounting firms need to maintain a high level of competence and integrity to sustain this position. Thirdly, accounting can help answer the question “Who should be held accountable?” Originality/value The study examines a novel case of how accounting is used in resolving conflicts in a rare setting and in ensuring accountability over public funds.

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References

2006Using thematic analysis in psychology 2011Competing Perspectives on the Link between Strategic Information Technology Alignment and Organizational Agility: Insights from a Mediation Model1 2001Mediation 2012Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain 2012Accounting and networks of corruption 2005The role of accountancy firms in tax avoidance: Some evidence and issues 2012Case study methodology: causal explanation, contextualization, and theorizing 2017International advocacy NGOs, counter accounting, accountability and engagement

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