Cooper, Christine and Catchpowle, Lesley (2009) US imperialism in action: An audit-based appraisal of the Coalition Provisional Authority in Iraq. Critical Perspectives in Accounting, 20 (6). pp. 716-734. ISSN 1045-2354 (doi:https://doi.org/10.1016/j.cpa.2008.12.003)

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Abstract

This paper drawing from audit reports reflects upon the post-Iraq war administration the Coalition Provisional Authority (CPA). It argues that the CPA’s compliance with basic levels of decent public administration were akin to Guantanamo’s compliance with basic levels of natural justice. The audit reports demonstrate that the CPA was a chaotic administration which spent billions without proper controls or procedures and left precious Iraqi oil revenues open to fraudulent acts. The CPA failed to comply with its obligations under UN resolutions. It identifies the geopolitical/economic implications of the US government which was partly motivated by economic concerns but it was also motivated by political concerns—the imposition of US hegemony. It then turns to the broader economic imperatives of the falling rate of profit and the imposition of neoliberalism (market fundamentalism).

Item Type:	Article
Additional Information:	[1] First published: September 2009. [2] Published as: Critical Perspectives on Accounting, (2009), Vol. 20, (6), pp. 716–734.
Uncontrolled Keywords:	Iraq war, Coalition Provisional Authority, imperialism, audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting J Political Science > JZ International relations U Military Science > U Military Science (General)
Faculty / School / Research Centre / Research Group:	Faculty of Business > Department of Accounting & Finance
Related URLs:	Publisher Organisation
Last Modified:	14 Oct 2016 09:04
URI:	http://gala.gre.ac.uk/id/eprint/1696

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