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Accountability at a local community placed in a global context: the case of the Jasmine Village

Ahmed Diab (Accounting Department, College of Business Administration, Prince Sultan University, Riyadh, Saudi Arabia) (Accounting Department, Faculty of Commerce, Beni-Suef University, Beni-Suef, Egypt)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 5 January 2024

51

Abstract

Purpose

The study examines how calculative practices and accountability appear in a rural community of marginalised people in Egypt who depend on jasmine plantations that contribute to the production of global essences.

Design/methodology/approach

The data were collected from various sources, namely conversations with villagers, documents and relevant videos and news available on social media and the Internet. This study draws on the concepts of social accountability, the politics of blame avoidance and using calculative practices as a language to explain accountability in context.

Findings

The author found a lack of accountability on the part of the government and business owners, with serious implications for the livelihoods of people in a community that has been wholly dependent on jasmine plantations for a century. Power holders have deployed a blame-shifting game to avoid social responsibility. In response, calculative practices rather than advanced accounting tools are used by the poor in the community to induce power holders to be accountable.

Social implications

The findings of this study show that authorities need to take proactive steps to address the disadvantaged position of powerless people in the lower echelons of society, recognising their accountability for those people.

Originality/value

This paper enhances the understanding of the status of calculative practices and accountability in a community of marginalised people who contribute to the production of global commodities. The paper also enhances the understanding of what goes on behind the scenes with popular and prestigious commodities, whose development is initiated in poor countries, with the end product marketed in rich Western countries.

Keywords

Acknowledgements

The author would like to thank the editor and the two anonymous reviewers for their invaluable comments to develop this paper. In addition, the author would like to thank Prince Sultan University for their support.

Citation

Diab, A. (2024), "Accountability at a local community placed in a global context: the case of the Jasmine Village", Journal of Accounting in Emerging Economies, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JAEE-12-2022-0351

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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