Prisons, the profit motive and other challenges to accountability

Prison Privatization: The (Ir)Relevance of Accounting

“…This is a presumption that has found its way into privatization discussions more broadly, and many researchers have been far from unanimous in their assessment of the costs and benefits of privatization ͑Funnell et al 2009͒. Over the last 20 years, researchers have argued this point and there has been no definitive study that suggests that prison privatization is unquestionably cheaper if minimum service standards are to be maintained ͑Cooper and Taylor 2005;Funnell et al 2009;Andrew 2007͒. In 1993, the only privately built, owned, and operated prison in NSW at Junee began operating and it has been used as a benchmark within the sector since its inception ͑Public Accounts Committee 2005͒. Even so, Junee has had a number of problems; ABC News 2008͒ and 15 years after it began operating, the government does not store any formal data that enables private and public prison costs and efficiencies to be compared ͑Public Accounts Committee 2005͒.…”

“…The list is almost endless. Government functions that were once the exclusive territory of the state have also been subject to neoliberal policies that have seen them outsourced and privatized ͑Andrew 2007; Funnell et al 2009͒. Much has been written about the newly configured public sector and its management and there is a significant body of literature that engages with the many and various forms of privatization that have occurred within the public sector over the last 30 years ͑Lawrence 1999; Ursell 2000; Crompton and Jupe 2003;Andrew 2007͒. The public sector has undoubtedly been transformed, but there is still considerable debate about the benefits of such transformation and the role that accounting has played within the process ͑Carnegie and West 2005; Watkins and Arrington 2007;Benito et al 2008;Jupe 2009b͒.…”

Tackling Indigenous Incarceration Through Promoting Engagement with Higher Education

“…Security restrictions, cultural constraints and inconsistent staffing may prevent students from accessing education centres, resources and support. The increasing privatisation of prisons comes with additional implications for students (Andrew 2007) who find themselves on strict working schedules without adequate study time (Hopkins 2015). Prisoners are moved between correctional centres or even released, often with little advance notice, further disrupting study.…”

Unshackling Accounting in Prisons: Race, Gender, and Class

“…The research has exposed dsyfunctionalities and inhumanness of prison administration (Andrew, 2007(Andrew, , 2010(Andrew, , 2011Andrew & Cahill, 2009;Cooper & Taylor, 2004;Taylor & Cooper, 2008). Recognizing that "accountability in its modern manifestation has become a largely technical and instrumental process…accountability for prison policies and practices has an undeniable moral component that needs to be addressed" (Andrew, 2007, p. 877).…”