DC FieldValueLanguage
dc.contributor.authorIloga Balep, Nathalie-
dc.contributor.authorJunne, Jaromir-
dc.date.accessioned2021-02-16T13:34:07Z-
dc.date.available2021-02-16T13:34:07Z-
dc.date.issued2020-05-
dc.identifier.isbn14680408-
dc.identifier.isbn14680408-
dc.identifier.issn0267-4424-
dc.description.abstractThis paper explores how public organizations use accounting as a pedagogical instrument for educating individual citizens. Drawing on conceptions of financial literacy and governmentality, our paper presents the findings of a qualitative case study of German prisons and analyzes how accounting practices shape interactions between public organizations and individual citizens. Our findings show how three types of financial accounts—prison money, gate money, and private money—grant prisoners differentiated access to funds. Prison administrators refer to these accounts as “free” or “unfree,” depending on whether prisoners can decide how the money will be used. The study reveals how German law, ministries, and prison administrations attach three basic virtues to prisoner accounts—legal consumption, financial prudence, and social responsibility—in an attempt to include individuals (back) into a population of economically and socially functioning citizens. To public management research, this paper contributes a description of how public institutions employ accounting as a pedagogical technology in interactions with individual citizens. To prior works on financial literacy, we add the idea that educative measures not only produce viable and disciplined market actors, but also transport specific virtues of being a social citizen. Finally, our study discusses how disciplinary and postdisciplinary notions of accounting interact and provide possibilities for governing through freedom—even behind bars.de_DE
dc.description.sponsorshipBWL, insb. Controlling und Unternehmensrechnungde_DE
dc.language.isoende_DE
dc.publisherWileyde_DE
dc.relation.ispartofFinancial Accountability and Managementde_DE
dc.subject.ddcDDC - Dewey Decimal Classification::300 Sozialwissenschaften, Soziologiede_DE
dc.subject.ddcDDC - Dewey Decimal Classification::300 Sozialwissenschaften, Soziologie::330 Wirtschaftde_DE
dc.subject.ddcDDC - Dewey Decimal Classification::300 Sozialwissenschaften, Soziologie::350 Öffentliche Verwaltung, Militärwissenschaftde_DE
dc.title“Free” and “unfree” money in German prisonsde_DE
dc.typeArticlede_DE
dc.identifier.doi10.1111/faam.12228-
dc.identifier.scopus2-s2.0-85077993687-
hsu.accessrights.dnbblockedde_DE
dcterms.bibliographicCitation.volume36.2020de_DE
dcterms.bibliographicCitation.issue2 Special Issuede_DE
dcterms.bibliographicCitation.pagestart171de_DE
dcterms.bibliographicCitation.pageend188de_DE
dcterms.bibliographicCitation.originalpublisherplaceHobokende_DE
dc.relation.pages17de_DE
dc.identifier.urlhttps://api.elsevier.com/content/abstract/scopus_id/85077993687-
dc.title.subtitlethe role of accounting in educating public service usersde_DE
local.submission.typeonly-metadatade_DE
dc.identifier.eissn14680408-
item.grantfulltextnone-
item.fulltext_sNo Fulltext-
item.languageiso639-1en-
item.fulltextNo Fulltext-
item.openairetypeArticle-
crisitem.author.deptBWL, insb. Controlling und Unternehmensrechnung-
crisitem.author.deptBWL, insb. Controlling und Unternehmensrechnung-
crisitem.author.parentorgFakultät für Wirtschafts- und Sozialwissenschaften-
crisitem.author.parentorgFakultät für Wirtschafts- und Sozialwissenschaften-
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