Perilous Journeys across the Seas: The Accounting Logic in Europe’s Agenda for Migration

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This chapter analyses the emergency policy responses that the European Union made during the summer of 2015 to manage the significant numbers of migrants entering Europe. The chapter employs Broadbent’s (1998) ideas of ‘accounting logic’ to analyse these policy actions. The chapter argues that there are multiple and complex reasons why people migrate, and why in this instance people are prepared to risk their lives by taking perilous journeys. An ‘accounting logic’ leads to decisions being based mainly on financial inputs and expected outputs rather than on the social and humanitarian needs of migrants and refugees. Despite the significant amount of resources provided by the European Union, the crisis continues. The risks associated with employing an accounting logic are that it may preclude a full understanding of situations by silencing other values and logics.
Original languageEnglish
Pages (from-to)1-27
Number of pages27
JournalAdvances in Public Interest Accounting
Publication statusPublished - 18 Nov 2016


  • Accounting logic, migration

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