Accounting, political rationales and financial access in Central America: the case of a Worker's bank

Constructing on the notion of political rational developed by Miller and Rose (1990, 1992)’s and latter discuss by Berland and Chiapello (2009) and Boomsma and O'Dwyer, (2018), this article addresses the conflictual and controversial nature of governmentality to better understand it as a heterogeneous and changing process. We argue for a deeper understanding the problematisation of programmes of government and their implementations. More specifically, exploring the implementation of a financial access programme run by a Workers’ Bank in Central America, we study the relationships between the political rationalities and accounting technologies in problematisation arenas, i.e, the places where the construction of programmes and their implementation are constantly discussed and problematized. We show how political rationales can be constitutive of accounting tools for decision making purposes.