About this workshop
This workshop will include to two papers for discussion.
Accountability and the postcolonial identity of Palestinian human rights NGO activists
We incorporate conceptualisations around the accountable self into the NGO accountability literature to consider how NGO human rights activists make sense of their accountability in relation to their postcolonial identity. We conducted 21 semi-structured interviews with Palestinian activists working in Palestinian and Israeli NGOs defending human rights in Gaza. Our findings provide four original insights. First, the construction of their identity as “postcolonial” considerably motivates our interviewees’ work as human rights activists, but also creates conflicts with NGOs’ humanitarian missions. Activists respond by stressing their postcolonial identity over their professional one. Second, due to Palestinian activists’ own lived experiences, they construct accountability relations and collective identities defined by victimhood. The sense of victimhood results in blurring boundaries between activists and their “beneficiaries”, which influences their sense of accountability and motivates their practices. Third, the accountable self mobilises different accountability practices to deal with both the self’s needs for narrativity and authenticity (e.g., through storytelling and remembrance) and external demands for “objective” accounts, thereby balancing their postcolonial and professional identities and responsibilities. Fourth, our interviewees sense that their accountability has limitations, as the accounts of human rights violations they produce receive insufficient recognition from others. Overall, the study indicates the importance of considering how a postcolonial identity of human rights activists creates various sources and motivations for the accountable self’s relationships, practices and limitations distinguishable from, but linked, to those practised by NGOs
How Does Israel dismantle Palestinian Accountability Structures and reject Palestinian Sovereignty? Examples of Revenue Control
This paper delves into the intricate dynamics of accountability within the context of historical and political power imbalances. Our primary objective is to shed light on the inherently paradoxical nature of accountability from the settler's perspective towards the indigenous population, with a focus on elucidating why such accountability often appears elusive. Our case studies exemplify this issue, with the settler state, in this instance Israel, displaying a distinct lack of accountability towards the indigenous people/government, represented by Palestine. This lack of accountability becomes especially apparent when considering the management of tax revenue, which Israel unilaterally controls. Israel exercises authority over tax revenue accrued to the Palestinian authority, arbitrarily deducting expenses without transparency or oversight. Consequently, the Palestinian authority remains uninformed about the actual amount of tax revenue accrued and lacks the means to scrutinize deductible expenses. These examples illuminate how the settler state, in its pursuit of settler sovereignty, undermines the fundamental structure of accountability. In the process, Israel accumulates tax revenues to support the expansion of settlements and to maintain fiscal balance, all while neglecting development expenditures for the indigenous Palestinian population. This exacerbates the power imbalance and places the Palestinian authorities in a precarious position, battling corruption and grappling with weakened accountability mechanisms. In our exploration, we draw upon Veracini's settler colonialism theory ((2010, 2011, 2014), particularly his work on settler sovereignty, to elucidate the intricate mechanisms governing accountability between the settler state and the indigenous government. We argue that the absence of robust accounting mechanisms provides the settler state with the leeway to continue disregarding the indigenous government, effectively rejecting indigenous sovereignty.
How to join this workshop
This workshop will take place online on Wednesday 26 June 2024 at 2pm.
It is free to attend however we ask you to please register your attendance online.
Workshop speakers
Dr Mohammed Alshurafa
Mohammed joined Heriot-Watt University in August 2021 as an assistant professor of accountancy, having previously held positions at Canterbury Christ Church University and the Islamic University of Gaza. Mohammed holds a PhD in accountancy from Heriot-Watt University, MSc accounting and finance (Distinction) from De Montfort University and BA in accounting and finance (Excellence with honour) from the Islamic University of Gaza. Prior to his PhD, Mohammed worked as an auditor for Ernst and Young (2013-2015) and a finance specialist at Education Above All Foundation – Qatar (2015-2019). Mohammed’s research is strongly qualitative. He aims to explore how accountability is enacted by NGOs and individuals within postcolonial contexts. His research is published in peer reviewed journals such as the British Accounting Review and Benchmarking: An International Journal.
Dr Dalia Alazzeh
Dr. Dalia Alazzeh is a lecturer in accounting and finance at the University of West of Scotland (UWS) and Early Career Researcher (ECR). Dalia has completed her PhD degree at the University of Essex through Essex doctoral scholarship and her thesis contributed to the growing literature on public sector accounting in settler-colonial context. Dalia received her MSc in International Accounting and Finance from the University of Sussex through the HESPAL British council scholarship scheme.
Dalia’s research interests focus on public sector accounting, environmental accounting, and management accounting research broadly. Dalia is an associate fellow of higher education and has almost 9 years of academic experience in the UK and overseas. Dalia has recently attended big data course with the university of Cambridge/2020. Other Professional qualifications include a diploma in IPSAS/CIPFA and CertPFM/ ACCA.
