Please cite this article in press as: Lehman, G., & Thorne, K. Corruption, criminality and the privatised state: The implications for accounting. Accounting Forum (2015), http://dx.doi.org/10.1016/j.accfor.2015.10.002 ARTICLE IN PRESS G Model ACCFOR-324; No. of Pages 5 Accounting Forum xxx (2015) xxx–xxx Contents lists available at ScienceDirect Accounting Forum journal homepage: www.elsevier.com/locate/accfor Corruption, criminality and the privatised state: The implications for accounting Glen Lehman ∗ , Kym Thorne University of South Australia, School of Commerce, Adelaide, 5001, SA, Australia article info Available online xxx Keywords: Corruption State crimes Accountability theatre Levinas Roberts abstract This article introduces concepts of corruption and how they translate into state crimes against democracy and economic state crimes against democracy. This article argues for an approach to corruption that goes beyond individual psychology to consider the systemic purposeful actions of dominant elites to protect and advance their interests. This article also contends that contemporary accounting is enveloped within a corroding political, economic and financial system that advances the interests of neoliberal elites. Crown Copyright © 2015 Published by Elsevier Ltd. All rights reserved. 1. Introduction Corruption can be defined as the misuse or abuse of power for private gain. This present paper uses Roberts (2015) and Sikka (2014) to argue that ‘corruption typically involves something like a whole theatre of appearances; public smiles and private threats’ (Roberts, 2015, p.87). This article uses Roberts (2015) approach to examine how the privatised state has become embroiled in what can be referred to as state crimes against democracy (SCADS) and economic crimes against democracy (e-SCADS). Corruption often seems to involve a benign image of power—here the work of Roberts (2015) is helpful in exposing how corruption is a deeply uncomfortable phenomenon. He emphasises Levinas’ assignation of responsibility to vulnerable neighbours to create ethical relations. Roberts (2015) argument is used to deepen Sikka’s (2014) investigation into the causal factors behind the Global Financial Crisis (GFC) suggesting the existence of a corrosive systemic corruption between politi- cians, economists, regulators, bankers, ratings agencies and accountants and auditors that favours the interests of dominant elites. All too often the most distinctive goal of corporations, governments and the state is simply to maximise financial gain for dominant elites. deHaven-Smith (2006, p. 333) defines SCADS involving the connections between ‘corruption’ and ‘state crimes’ as: actions or inactions by government insiders intended to manipulate democratic processes and popular sovereignty.’ They differ from graft, bid-rigging, voting fraud, and other, more mundane, forms of political criminality in their potential to subvert political institutions and entire governments or branches of government. They are practices that attack core principles of democracy itself (deHaven-Smith, 2006, p. 333). ∗ Corresponding author at: University of South Australia, School of Commerce, Adelaide 5001, SA, Australia. E-mail addresses: Glen.Lehman@unisa.edu.au (G. Lehman), kym.thorne@unisa.edu.au (K. Thorne). http://dx.doi.org/10.1016/j.accfor.2015.10.002 0155-9982/Crown Copyright © 2015 Published by Elsevier Ltd. All rights reserved.