Accounting for accounting's role in the neoliberalization processes of social housing in England:A Bourdieusian perspective

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.Abstract This paper seeks to account for how accounting is implicated in the neoliberalization processes of social housing in England. It adopts a processual view which instead of conceptualizing neoliberalism as static and ‘end-state’, views it as a dynamic process of neoliberalization. We draw upon Bourdieu’s notions of field, capital and habitus to frame our study. We focus on reform of the regulation of social housing in England during the period 2006–2016. We show that the process of neoliberalization of social housing in England was instigated by the state’s intervention to change the structure of the field in terms of norms, power relations and positions of players on the field. These changes brought about simultaneous changes in the habitus of the field as well as the structure and habitus of Housing Associations as sub-fields. We demonstrate how these changes create and reproduce a new system of domination where the tenant is the dominated player. We highlight the role accounting played in these changes in terms of being used as a tool by the regulator to achieve social control and drive change within Housing Associations and by the Housing Associations to evidence conformity with the new norms and adaptation

Spillovers, Subsidies and Multilateral Cooperation Addressing Concerns Over Industrial Subsidies. Bertelsmann Working Paper 29/02/2020

Negative international spillovers created by nontariff policies are a rising source of trade tensions and conflicts. The WTO does not include rules for subsidies for services industries, state-owned enterprises or investment in-centives. Existing disciplines on industrial policies are increasingly seen to be inadequate by many WTO members. Efforts to revisit and expand rules for contested policies must recognize the changing nature of international production. A first step in addressing trade conflicts associated with industrial policies is to determine where negative international competition spillovers are both large and systemic in nature. Doing so requires going be-yond trade ministries and bringing in finance and line ministries, as well as competition agencies and international organizations with expertise in collecting information on subsidies and analyzing their effects