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عنوان فارسی مقاله: حسابداری برای اخاذی
عنوان انگلیسی مقاله: Accounting for extortion
مجله/کنفرانس: حسابداری، سازمان ها و جامعه – Accounting, Organizations and Society
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابداری مالی
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journals List – JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.aos.2019.02.001
دانشگاه: Schulich School of Business, York University, Canada
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2019
ایمپکت فاکتور: 3.411 در سال 2018
شاخص H_index: 116 در سال 2019
شاخص SJR: 2.036 در سال 2018
شناسه ISSN: 0361-3682
شاخص Quartile (چارک): Q1 در سال 2018
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 14
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E13683
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1. Introduction


2. Studying accounting in context


3. Analytical themes


4. The Northern Triangle extortion business


5. Business reactions


6. Discussion


Acknowledgements


Appendix A. Supplementary data


Research Data


References

نمونه متن انگلیسی مقاله

Abstract


This study analyzes how accounting participates in the business of extortion. Using a combination of archival, interview and participant observation data, we consider the extortion activities of two criminal organizationsdthe Mara Salvatrucha and Barrio 18dthat operate in the Northern Triangle countries of El Salvador, Guatemala and Honduras. Starting from the assumption that the repetitive extortion activities of street gangs require organizational devices that coordinate activities and facilitate decisionmaking, we examine how street gangs use accounting. We also analyze how business targets react to receiving extortion demands. The analysis illustrates that both street gangsters and their extortion targets have a pre-existing existential relationship to accounting that influences how street gangsters use accounting as well as how business targets respond.


Introduction


This study analyzes how accounting participates in the business of extortion. Using a combination of archival, interview and participant observation data, we consider the extortion activities of two criminal organizationsdthe Mara Salvatrucha and Barrio 18dthat operate in the Northern Triangle countries of El Salvador, Guatemala and Honduras. Starting from the assumption that the repetitive extortion activities of street gangs require organizational devices that coordinate activities and facilitate decision-making, we examine how street gangs use accounting. We also analyze how business targets react to receiving extortion demands. The analysis illustrates that both street gangsters and their extortion targets have a pre-existing existential relationship to accounting (Vollmer, 2007) that influences how street gangsters use accounting as well as how business targets respond. The study has three purposes. First, we are motivated to better understand the role(s) of accounting in extortion processes. In many parts of the world, extortion is an organized and routine economic activity that enlists a variety of social actors and which has negative consequences for the individuals, businesses and communities who bear both direct and indirect costs. A recent TransCrime Report (2015), for example, documents the prevalence of different forms of extortion in Eastern and Western Europe and suggests that extortion proceeds are a multi-million if not billion Euro business in many countries (2015, p. 78; see also Lisciandra, 2014, p. 102). In the Northern Triangle country of El Salvador that we study, the combination of extortion proceeds plus the indirect costs of extortion are estimated to amount to more than $4B annually which is approximately 16% of GDP (Penate, De Escobar, ~ Quintanilla, & Alvarado, 2016, p. 31).

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