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درک جوانب نظم دهی مقررات نئولیبرال

عنوان فارسی مقاله: درک جوانب نظم دهی مقررات نئولیبرال: موضوع تنظیم ریسک اعتباری (credit-risk) تحت موافقت نامه های بازل
عنوان انگلیسی مقاله: Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords
مجله/کنفرانس: Critical Perspectives on Accounting
رشته های تحصیلی مرتبط:  مدیریت، حسابداری
گرایش های تحصیلی مرتبط: مدیریت مالی، حسابداری مالی، مدیریت ریسک
کلمات کلیدی فارسی: بحرانی، مدیریت عمومی جدید، نئولیبرالیسم، مدیریت ریسک
کلمات کلیدی انگلیسی: Critical, New public management, Neoliberalism, Risk-management
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journals – JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.cpa.2016.09.005
دانشگاه: Université Laval—Ecole de Comptabilité, Pavillon Palasis-Prince, 2325, rue de la Terrasse, G1V0A6, Québec, Canada
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2017
ایمپکت فاکتور: 3.771 در سال 2017
شاخص H_index: 52 در سال 2019
شاخص SJR: 1.773 در سال 2017
شناسه ISSN: 1045-2354
شاخص Quartile (چارک): Q1 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 21
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
کد محصول: E11897
فهرست انگلیسی مطالب

Abstract


1. Introduction


2. Neoliberalism and discipline


3. The basel reform on credit risk: an agenda of liberalization


4. The impossibility of liberalization and the development of new forms of discipline


5. Conclusion and discussion


Acknowledgements


Appendix A.


References

نمونه متن انگلیسی مقاله

Abstract


The risk management explosion has been accompanied by the rise of risk-based regulations. The 2004 reform of the Basel Agreements (Basel II) is usually presented as a typical example of the development of such risk-based regulations. By comparing the discourses accompanying Basel II with an in-depth analysis of its technical provisions for credit risk regulation, our study shows that, if the Basel reform was driven by a neoliberal political agenda, it counter-intuitively resulted in a significant development of intrusive disciplinary processes for banks and their credit-management processes. Drawing on Foucault’s analyses of neoliberalism, the paper however suggests that the presence of disciplinary aspects in this risk-based regulation should not necessarily be regarded as a “pathological drift” or as a “subversion” from its initial neoliberal program, but rather as both neoliberalism’s other face and its very condition. Methodologically, this study also underlines the value of approaching risk management issues by an in-depth analysis of their technical specifications, since this approach enables us to construct the contrasting image of the changes presented here, and consequently to highlight the strong disciplinary processes embedded in this neoliberal-inspired reform and their structuring effects on management accounting and control processes. Finally, this approach also allows us to better understand the role played by calculative technologies in this disciplinarization process.


Introduction


Historically, risk management was essentially conceived as a calculative practice, most commonly developed in the field of finance and insurance. Since the1990s, the concept has been tremendously successful at the societal level (Beck, 1992). As far as organizations are concerned, the works of Power (1997, 2004, 2007) have shown how it is through audit that this concept has been introduced and diffused within management processes. With the reinforcement of shareholders’ power since the 1980s, audit – reinterpreted through the lens of agency theory – has been pushed forward: new “governance” norms and standards have assigned a central role to audit and its control processes, to the point of fully extending their logic within risk management under the form of enterprise-wide risk-management systems (ERM), for example. This dynamic has be analyzed as a “shift” from “risk quantification” towards “risk governance” (Power, 2004, 2007).

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