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

Luis Emilio Cuencua, Claudine Grisard

Research output: Contribution to conferencePaper


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.
Original languageEnglish
Number of pages52
Publication statusPublished - 10 May 2019
EventAlternative Accounts Conference 2019 - Kingston, Canada
Duration: 10 May 201911 May 2019


ConferenceAlternative Accounts Conference 2019


  • Central America
  • financial access
  • political rationales

Cite this