Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly

Abstract

The purpose of this study is to explore the implications of the rationality of accounting thought and practice as a mediating mechanism in the highly-charged, conflict-ridden situation in Northern Ireland (NI). The paper draws on a variety of data sources, including a series of interviews with key actors. There are some indications of accounting information being used to inform discussion and debate at the new Assembly. However, a number of politicians, from a spectrum of political traditions, do not relate to this new language, and the instability of the process (evidenced by frequent suspensions) discourages learning and engagement. Overall, this suggests that, without greater continuity, there is a limitation on the ability of accounting practices to mediate tensions.