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Welcome to Revise and Resubmit 🎙️✨ Today we crack open a powerhouse from a prestigious FT50 journal—Accounting, Organizations and Society—published online on 24 June 2025 by Elsevier: “Accounting and post-colonial resistance: Affective ambivalence in the international development assemblage” by Nelson Duenas. 🌍📚

Some sentences are quick. They spark. Others unspool—slow, layered, careful—like field notes written after a long day in a Southern NGO’s office, where spreadsheets hum and histories echo. Here, resistance doesn’t shout; it shivers. It leans in, then leans away. It’s attraction and repulsion, tethered together. 💥🧲

In this episode, we step into that “third space” where Homi Bhabha’s postcolonial theory meets managerial discourse. Hybridity. Ambivalence. Feeling as method. Accounting becomes a double-edged tool—discipline and doorway, control and possibility. The NGO navigates donor demands with a pulse of affects—sometimes yielding, sometimes bending, always moving. Not a barricade. A braid. Not a line. A loop. 🧵🌀

We’ll ask: When accounting mediates colonial legacies, how do emotions make policy? How does a budget become both a boundary and a bridge? And what happens when resistance is not a moment, but a motion—an ongoing flux that shifts relationships and quietly redistributes power? 🔍🧭

If this kind of rigorous, field-sharp scholarship excites you, hit follow on Spotify for Revise and Resubmit, and subscribe to our YouTube companion, Weekend Researcher. We’re also on Amazon Prime and Apple Podcast—tap in, rate, and share so these ideas travel. 🚀📈

Deep thanks to Nelson Duenas and to Elsevier for this vital contribution from the esteemed FT50 journal, Accounting, Organizations and Society. 🙏

So tell me: when a ledger speaks in two voices—one of control and one of care—where, exactly, does resistance write its line? ❓

Reference

Duenas, N. (2025). Accounting and post-colonial resistance: Affective ambivalence in the international development assemblage. Accounting, Organizations and Society, 115, 101607. https://doi.org/10.1016/j.aos.2025.101607

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