Contemporary Sociology 7(5) (September 1978):566—68. When the intellectual history of our times comes to be written, that peculiarly Left Bank mixture of Marxism and structuralism now in fashion will be among the most puzzlingofourideastoevaluate.Aliteral “archeology of knowledge” (the title of one of Foucault’s earlier books) will be required to sort out the valuable from the obvious rubbish. I suspect that in this exercise the iconographers of the present (like Barthes) will fare less well than those who have read the past. Of such “historians” (a description which does not really cover his method) Foucault is the most dazzlingly creative. Discipline and Punish (which, shamefully, has taken over two years to be translated into English) follows Madness and Civilization (1961) and The Birth of the Clinic (1971) as the next stage in Foucault’s massive project of tracing the genealogy of control institutions (asylums, teaching hospitals, prisons) and the human sciences symbiotically linked with them (psychiatry, clinical medicine, criminology, penology). His concern throughout is the relationship between power and knowledge, the articulation of each on the other. Here (as he makes explicit in an interview recently published in the English journal, Radical Philosophy) he opposes the humanist position that, once we gain power, we cease to know——it makes us blind—— and that only those who keep their distance from power, who are no way implicated in tyranny, can attain the truth. For Foucault, such forms of knowledge as psychiatry and criminology (with its “garrulous discourses” and “intermidable [sic] repetitions”) are directly related to the exercise of power. Power itself creates new objects of knowledge and accumulates new bodies of information. Thus to “liberate scientific research from the demands of monopoly capitalism” can only be a slogan. Placing such programmatic Big Issues on one side, though, a superficial first reading of the book mightstartatthelevelofitssubtitle, “The Birth of the Prison.” The key historical transition——at the end of the eighteenth century——is from punishment as torture, a public spectacle, to the more economically and politically discreet prison sentence. The body as the major target of penal repression disappears: within a few decades, the grisly spectacles of torture, dismemberment, exposure, amputation, and branding are over. Interest is transferred from the body to the mind; a coercive, solitary, and secret mode of punishment replaces one that was representative, scenic, and collective. Gone is the liturgy of torture and execution, where the triumph of the sovereign was symbolized in the processions, halts at crossroads, public readings of the sentence even after death, where the criminal’s corpse was exhibited or burnt. In its place comes a whole technology of subtle power. When punishment leaves the domain of more or less everyday perception and enters into abstract consciousness, it does not become less effective. But its effectiveness arises from its inevitability not its horrific theatrical intensity. The new power is not to punish less but to In Retrospect: 1978 29

https://journals.sagepub.com/doi/pdf/10.1177/0094306118815499a

Discipline and Punish: The Birth of the Prison:

Bespreking van: C. Cornforth,The Governance of Public and Non-Profit Organisations: What do Boards do? London:Routledge ,2003 0 415 25818

https://link.springer.com/content/pdf/10.1057%2Fpalgrave.ap.5500110.pdf

The Governance of Public and Non-Profit Organisations: What do Boards do?

This research demonstrates how sustained charity fraud is supported when organisations do not develop strong accountability links to salient stakeholders. Whilst increased regulation is one response to reduce charity fraud and to increase organisational accountability, regulators seldom recognise the myriad heterogeneous needs of stakeholders. This research explores the tactics employed by beneficiaries and the donating public to escalate their accountability demands on such charities. By preferring the most powerful stakeholders, charities miss the opportunity to design effective processes to discharge accountability to meet their moral obligations to legitimate stakeholders. This article calls for increased ‘stakeholder understanding’ by charity governors as a policy to recognise the moral rights of these stakeholders and to reduce charity transgressions.

https://www.jstor.org/stable/info/27928263

Charity Transgressions, Trust and Accountability

Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya

Purpose




The purpose of this paper is to utilize legitimacy theory to test the association between the governance of credit unions and their social and environmental disclosure in a developing country, Kenya. A further examination of institutional pressures due to regulatory forces on the association between co-operative governance and credit union social and environmental disclosure (CSED) is performed.




Design/methodology/approach




Using a sample comprising of 1,272 credit union observations over the period 2008-2013, panel OLS regressions are performed to establish the association between co-operative governance and CSED. A comparison of the pre- and post-regulatory influences on co-operative governance and CSED is also performed.




Findings




The findings, which are in support of both legitimacy and institutional theories, depict a positive and significant association between co-operative governance and CSED. The significance of the co-operative governance score improves from the pre-regulation period to the post-regulation period. Other significant variables influencing the volume of CSED by credit unions in Kenya include credit union size and financial performance as measured by the return on assets.




Research limitations/implications




The study examines CSED practices in a developing country and in organizations in a single sector. Further, CSED is measured using a self-constructed index with data being obtained from audited annual reports only.




Practical implications




The study highlights the need to develop CSED guidelines tailored for credit unions, and a focus on co-operative governance as a way of improving disclosure practices.




Originality/value




The study utilizes a sector-specific governance variable and a CSED index to examine the association between the two variables by credit unions in a developing country. The study also attempts to investigate the role of regulation on the association between co-operative governance and the volume of CSED.

Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country

Credit unions are member-owned, voluntary, self-help, democratic, not-for-profit institutions that provide financial services to their members. They have both economic and social goals. Over this last decade they have achieved remarkable growth levels and currently there are 600 such organisations in Ireland, with approximately 50 per cent of the adult population of Ireland belonging to a credit union. Accounting for credit unions is a much-neglected area and relatively little is known about the sector's accountability. This paper presents the results of an initial empirical study of the financial accountability of Irish credit unions. A series of interviews and a basic content analysis of 178 recent financial statements were used to identify the views of key stakeholders with respect to the discharge of financial accountability by credit unions and the current quality of financial reporting. Overall, the research points to a sector where financial accountability through the medium of the annual report is weak and possible adverse consequences of this are explored. On the basis of the interviews it is suggested that if changes in financial accountability are to be achieved then some more proactive engagement of parties external to the management of individual credit unions is needed.

The Financial Accountability of Irish Credit Unions: an initial empirical study

This paper examines the relationship between Northern Ireland Non-departmental Public Bodies (NDPBs) and two key stakeholders, sponsoring government departments and service users, and outlines how this relationship can impact upon a NDPB discharging its accountability responsibilities effectively. After discussing the concept of accountability, the paper presents the findings of a survey of, and interviews with, NDPB board members. Whilst the consensus was that NDPBs were effective in discharging accountability, there was frustration with an apparent absence of an arms’ length relationship with certain sponsoring departments and limited engagement with service users.

/pdf/enhancing-ndpb-accountability-improving-relationships-with-26cxm1jt3b.pdf

Enhancing NDPB accountability: improving relationships with upward and downward stakeholders

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The Financial Accountability of Irish Credit Unions: an initial empirical study

Enhancing NDPB accountability: improving relationships with upward and downward stakeholders