Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly

23 Pages Posted: 29 Jan 2005

See all articles by Mahmoud Ezzamel

Mahmoud Ezzamel

Cardiff Business School - Accounting and Finance Section

Noel Hyndman

Queen's University Belfast; Queen's University Belfast - Queen's Management School

Åge Johnsen

Oslo and Akershus University College of Applied Sciences

Irvine Lapsley

IPSAR, University of Edinburgh Business School

June Pallot

University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)

Abstract

The purpose of this study is to explore the implications of the rationality of accounting thought and practice as a mediating mechanism in the highly-charged, conflict-ridden situation in Northern Ireland (NI). The paper draws on a variety of data sources, including a series of interviews with key actors. There are some indications of accounting information being used to inform discussion and debate at the new Assembly. However, a number of politicians, from a spectrum of political traditions, do not relate to this new language, and the instability of the process (evidenced by frequent suspensions) discourages learning and engagement. Overall, this suggests that, without greater continuity, there is a limitation on the ability of accounting practices to mediate tensions.

Suggested Citation

Ezzamel, Mahmoud and Hyndman, Noel and Johnsen, Åge and Lapsley, Irvine and Pallot, June, Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly. Available at SSRN: https://ssrn.com/abstract=656121

Mahmoud Ezzamel (Contact Author)

Cardiff Business School - Accounting and Finance Section ( email )

Colum Drive
Cardiff CF10 3EU
United Kingdom
+44 (0) 29 2087 4277 (Phone)
+44 (0) 29 2087 4419 (Fax)

Noel Hyndman

Queen's University Belfast ( email )

David Leir Building
Belfast BT7 1NN, BT9 5AG
Ireland

Queen's University Belfast - Queen's Management School

Riddel Hall
185 Stranmillis Road
Belfast, BT9 5EE
United Kingdom

Åge Johnsen

Oslo and Akershus University College of Applied Sciences ( email )

P.O. Box 4 St Olavs plass
Oslo, NO-0130
Norway

Irvine Lapsley

IPSAR, University of Edinburgh Business School ( email )

29 Buccleuch Place
EDINBURGH, Scotland EH89JS
United Kingdom

June Pallot

University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)

N/A

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
29
Abstract Views
1,678
PlumX Metrics