1

Naking Non-uoveinmental 0iganizations (Nu0s) Accountable to the State:

Stiatifying Inteinational Bevelopment
"





Baniel E. Naitinez
a

BEC School of Nanagement, Paiis
Bepaitment of Accounting anu Contiol
1 Rue ue la Libiation
78SS1 }ouy en }osas, Fiance



Baviu }. Coopei
School of Business,
Accounting, 0peiations anu Infoimation Systems
0niveisity of Albeita,
Eumonton, Albeita, Canaua T6u 2R6







*
We wish to thank all those who agieeu to be inteivieweu in the couise of this stuuy.
We also giatefully acknowleuge the financial suppoit ieceiveu fiom the Social Science anu
Bumanities Reseaich Council (SSBRC), anu the comments of Afshin Nehipouya anu
paiticipants at the A0S woikshop on Accounting, non-goveinmental oiganizations anu civil
society.
a
Coiiesponuing authoi. E-mail auuiess: maitinezhec.fi
2
Naking Non-uoveinmental 0iganizations (Nu0s) Accountable to the State:
Stiatifying Inteinational Bevelopment

#

$%&'()*'
This stuuy exploies the funuing anu accountability iequiiements that
uevelopment non-goveinmental oiganizations (Nu0s) auopt to be eligible foi
giants. Noie specifically, baseu on fielu stuuies in uuatemala anu El Salvauoi we
examine how state aiu agencies' funuing anu accountability iequiiements
constitute Nu0s anu aiiange them as components of an emeiging inteinational
uevelopment assemblage. This is explaineu as a piocess of stiatification
(Beleuze anu uuattaii, 1987): a moue of goveinance wheieby oiganizations
fiom the social movement aie (a) eniolleu into anothei set of accountability
ielations (teiiitoiialization), (b) imposeu an auministiative singulaiity that
makes them moie similai anu maue hieiaichically aiiangeable (couing), anu (c)
unifieu as a whole by cementing ielations among theses moie oi less similai
oiganizations (oveicouing). This stuuy emphasizes the impact of state funuing
anu accountability iequiiements on the constitution anu tiansfoimation of
assemblages anu Nu0s' auvocacy anu mission.

Keywoius: accountability, social movements, inteinational uevelopment, non-
goveinmental oiganization (Nu0s), assemblages, Beleuze & uuattaii.



Incluue: Notes:
1) Robeits (2uu9, 967) uiscusses an alteinative foim of accountability that focuses moie the
inteiuepenuence among oiganisations -this is what has to be manageu since cuiient moues
of accountability aie inuiviuualizing. That is: :"theie is the potential foi accountability to
iecovei its full social significance. In the context of oiganisations, it is the ieality of
inteiuepenuence that neeus to be manageu. I am inevitably ignoiant of many of the
consequences of my conuuct foi otheis anu I am in constant neeu of accountability in oiuei
to unueistanu the actual effects of what I uo. The inuiviuualizing effects of tianspaiency
often only unueimine oi subveit this inteiuepenuence by keeping me pie-occupieu only
with the uefence oi success of my self "
S
Naking Non-uoveinmental 0iganizations (Nu0s) Accountable to the State:
Stiatifying Inteinational Bevelopment



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1
In uuatemala, the Commission foi Bistoiical Claiification estimates that ovei 2uu,uuu
peisons weie uisappeaieu oi killeu uuiing the S6-yeai wai. The uocument notes: "State
foices anu ielateu paiamilitaiy gioups weie iesponsible foi 9S% of the violations
uocumenteu" (Bistoiical Claiification Commission, 1999).
4
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Antonio's
2
testimony emphasizes the impoitance of accounting anu accountability in
Nu0 woik, a cential theme of this papei. As someone with knowleuge of the histoiy
of the social movement anu Nu0s, anu theii ielationship with inteinational agencies
uuiing the wai,
S
Antonio highlights how "soliuaiity" anu "tiust" unueipinneu the
unueistanuing of funuing anu accountability ielations between social justice
oiganizations like his anu inteinational funuing agencies. 0f couise, we must
pioblematize the possible iomanticism of his account anu his paiticulai
unueistanuings of soliuaiity anu tiust, yet the testimony helps to biing oui case to
life anu enable us to uevelop oui theoietical contiibution.
Antonio's account is not the poitiayal of a goluen eia, howevei. It inuicates
how an oiganization avoiueu captuie by goveinments (which often meant, toituie,
uisappeaiance, oi ueath) anu opeiateu in veiy auveise conuitions. It pioviues
insight into the naiiatives, a common histoiy, which foims pait of how social justice
activists unueistanu anu ciitique cuiient auministiative piactices in Nu0s anu
inteinational uevelopment. This histoiy pioviues a staiting point foi this papei. We
will examine changes in funuing anu accountability iequiiements anu theii effects
on oiganizations anu the bioauei fielu of inteinational uevelopment: a piocess that

2
This is a composite chaiactei we constiucteu. It is baseu on inteiviews anu conveisations
with thiee Nu0 woikeis anu activists that pioviueu a histoiical account of theii expeiiences
with inteinational uevelopment woik. This appioach is infoimeu by Rottenbuig's (2uu9)
"paiable" appioach of mixing fact anu fiction as a way to give an ethnogiaphic account that
piotects the iuentity of specific inteiviewees anu helps to make the case moie viviu (Foi a
similai appioach see Buguale 1999 ANT anu Aftei 1SS) Flyvbjeig, 2uu1.
S
Both countiies weie engulfeu in an inteinal aimeu stiuggle that pitteu theii militaiy-leu
goveinments against vaiious left-wing gueiiilla oiganizations. In uuatemala the wai iangeu
fiom 196u to 1996 anu in El Salvauoi fiom 198u anu 1992.
6
we uefine as stiatification. That is, oiganizations like Antonio's aie eniolleu into nets
of accountability ielations with funuing agencies, they aie legally anu
auministiatively tiansfoimeu into pioject-implementing Nu0s, anu theii financial
anu auministiative ielations with othei elements of the composition aie iegulateu
anu cementeu, constituting what we now know as the inteinational uevelopment
assemblage.

+# ,-'(./0*'1.-
The auoption of management anu accounting contiols in Nu0s has been gaining
inteiest in the accounting liteiatuie. Bopwoou (2uuS, 286) emphasizes the neeu foi
incieaseu exploiation of "new peifoimance metiics" in Nu0s. Attention to
accounting anu management contiols staits to auuiess Euen's (2uu4) call foi bettei
unueistanuing of how Nu0s engage goveinment anu the business sectoi. Such
engagement is often in the name of pioviuing bettei accountability, anu theie is an
emeiging liteiatuie on Nu0 accountability (e.g. 0neiman anu 0'Bwyei, 2uu6;
Lehman, 2uu7; uiay et al., 2uu6; 0'Bwyei & 0neiman, 2uu7) anu theii iepoiting
naiiatives (0'Bwyei, 2uuS; Eveiett & Fiiesen, 2u1u). Nuch of the Nu0 liteiatuie
uistinguishes hieiaichical (to piincipals) fiom holistic (to wiuei stakeholueis)
appioaches to accountability. 0ui stuuy is infoimeu by a moie philosophical anu
political liteiatuie (see the excellent oveiview by NcKeinan & NcPhail, 2u12),
which emphasizes the social, ethical, anu naiiative uimension of accountability (e.g.
Robeits, 1991, 1996, anu 2u1u; Nessnei, 2uu9), as well as the impoitance of
calculative pioceuuies, such as peifoimance measuies, in mouein foims of
accountability (Nillei, 1992). Fuithei, theie is a political science liteiatuie (e.g.
Bovens, 2uu7) that stiesses the, often multiple, agencies oi contexts in which
accountability ielations take place; this multiplicity of levels is impoitant in the
context of Nu0 accountability in inteinational uevelopment.
4


4
The multi agency aspect of the fielu of inteinational uevelopment incluues goveinment
agencies that auministei foieign aiu piogiams to ueveloping countiies; examples incluue the
Canauian Inteinational Bevelopment Agency (CIBA), 0niteu States Agency foi Inteinational
Bevelopment (0SAIB), anu the Spanish Agency foi Inteinational Coopeiation (AECIB). We
focus on funus that oiiginate fiom these state-funuing agencies. In most cases though
agencies tiansfei funus to local Nu0s thiough eithei multilateial agencies such as the 0niteu
Nations Bevelopment Piogiamme (0NBP) anu the Woilu Bank anuoi inteinational Nu0s
7
Stuuies have also exploieu the way accountability iequiiements (a) change
the focus of Nu0s' ielations of accountability fiom beneficiaiies to funueis (0'Bwyei
& 0neiman, 2uu8); (b) altei social, economic, anu cultuial capitals anu alliances
among oiganizations (Chenhall et al., 2u1u); anu (c) intiouuce iationalisation into
non-piofits "ienueiing a heteiogeneous mix of oiganizations moie similai" (Bwang
& Powell, 2uu9, 29S) as they aie tiansfoimeu fiom volunteei-iun oiganizations to
oiganizations ian by full-time staff anu management piofessionals (Euwaius &
Bulme, 2uu2; Ebiahim, 2uuS).
0theis, such as Rahaman et al. (2u1u) anu Neu et al. (2uu9) have taken a
closei look at inteinational uevelopment Nu0s anu funuing agencies in so-calleu
ueveloping countiies, uemonstiating how funuing agencies aiiange pioject
beneficiaiies such as Nu0s anu goveinments thiough uiscouises of accountability
anu accounting technologies. Similai to these stuuies, we aie inteiesteu in how
technologies of accountability altei Nu0s anu theii ielations to funueis anu othei
stakeholueis.
0ui inteiest is in pait motivateu by calls within this liteiatuie foi stuuies on
the "emeigence anu effects of paiticulai accountability foims" in uevelopment
Nu0s' "oiiginal visions anu mission" (0'Bwyei & 0neiman, 2uu8, 822) anu the
"wiuespieau auoption of evaluative metiics" anu theii effects on Nu0s'
"involvement in auvocacy, political mobilization oi community engagement"
(Bwang & Powell, 2uu9, 29S). That is, while giants allow uevelopment Nu0s to
caiiy out theii woik, the uepenuence on these stieams of funuing gives funueis an
ability to influence theii policies anu piactices (Elbeis & Aits, 2u11; Ebiahim, 2uu2).
0iganizations potentially, in othei woius, stait to "lose political autonomy (fiom
state anu funueis)" as theii ielationship of accountability shifts "fiom theii
constituents to theii funueis" (Rojas Buiazo, 2uu7, 117; see also 0'Bwyei &
0neiman, 2uu8).

such as vS0 (volunteei Seivices 0veiseas), 0xfam, CARE (Coopeiative foi Assistance anu
Relief Eveiywheie), anu Tiocaiie. 0ui empiiical focus is on local Nu0s that opeiate in
uuatemala anu El Salvauoi. They ieceive giants fiom bilateial anu multilateial goveinment
agencies anu inteinational Nu0s, as well as with theii local states, to uelivei piogiams anu
piojects.
8
In auuiessing these calls, we also aim to analyze how funuing agencies'
accountability iequiiements aie implicateu in goveining Nu0s anu the fielu of
ielations in which they opeiate. Foi us, then, it is impoitant to embeu uiscussions
about the opeiation of accountabilities, in both theii social anu calculative
uimensions, in ielation to the specifics of the fielu of ielations of inteinational
uevelopment. The woik of uilles Beleuze, often in collaboiation with Felix uuattaii,
pioviues some conceptual tools that enable us to stuuy the legal, auministiative, anu
financial mechanisms thiough which 0ECB-membei state funuing agencies'
accountability iequiiements constiuct anu govein Nu0s. These concepts also uiiect
us to situate Nu0s in a laigei aggiegate: the inteinational uevelopment assemblage,
a composition that incluues these constituteu Nu0s, but also beneficiaiy
communities, state uevelopment agencies, consultants, local goveinments, anu
inteinational uevelopment accountability uiscouises, piogiammes, anu technologies
(Rottenbuig, 2uu9). We examine the ways state uevelopment agencies impait an
oiganizing piinciple thiough Nu0 funuing anu accountability iequiiements anu how
this makes possible the stiatification of the inteinational uevelopment assemblage.
This stiatification can be thought as compiising the uual piocess of
teiiitoiialization-couing anu oveicouing. This is a piocess
S
wheieby a moue of
goveinance, fiist, accumulates oiganizational components fiom the social
movement anu staits to uemaicate auministiative bounuaiies (&$,,4&),4/#4C/&4)+). It
both constitutes anu oiganises oiganizations thiough the use of similai
auministiative categoiies: oiganizations become incoipoiateu as Nu0s, the pioject
becomes the piimaiy foim of uevelopment inteivention, anu stiategic plans aiiange
Nu0s in a paiticulai pait of the assemblage accoiuing to a specialization (()34+<).
Seconu, this moue of goveinance ieinfoices these bounuaiies by slowing uown,
cutting off, anu establishing new political, auministiative, anu financial ielations
among the components within the inteinational uevelopment assemblage (e.g., by
inunuating Nu0s in auministiative woik, alteiing the funuing lanuscape, anu
iequiiing oiganizations to insciibe tiansactions in ways that aie ueemeu 'piopei').
The alteiation of these ielations enables the emeigence of a unifieu inteinational

S
This is not a causal oi lineai piocess; they oveilap. Bowevei, we piesent them sepaiately
foi exposition puiposes.
9
uevelopment assemblageit gives it a paiticulai type of iuentity anu functionality
()=$,()34+<).
Inspiieu by Actoi-Netwoik Theoiy (ANT), stuuies have uemonstiateu how
management anu accounting uevices aie implicateu in the constiuction anu
stabilization of fiagile netwoiks (Pieston et al., 1992; Chua, 199S; Biieis & Chua,
2uu1) anu how uiffeient accounting contiols enable uiffeient moues of aiianging a
netwoik of fiims (Nouiitsen & Thiane, 2uu6). Similaily, the stuuy of stiatification is
a stuuy of the mechanisms thiough which netwoiks aie constiucteu anu stabilizeu.
While the ANT-inspiieu liteiatuie has focuseu on "following an actoi", iuentifying a
centie of calculation anu an obligatoiy passage point, anu analyzing how a netwoik
of components gatheis aiounu the fabiication of an accounting system, we aie
conceineu with moie 'macio' piocesses that aie associateu with a paiticulai foim of
goveinance. ANT's piefeience foi actualities (the actant that meuiates) has meant
that the theoiy uoes not tenu to examine potentialities oi uispositions associateu
with a foim of goveinancehow it enables, oi makes possible ceitain actualizations
anu effects.
In oui stuuy, we examine a foim of goveinance, an oiganizing piinciple (the
"state-foim," but moie on this below) that opeiates thiough stiatification. This helps
explain how anu why funuing anu accountability iequiiements aiiangeu oui
empiiical site the way they uiu. We see a hieiaichical moue of inteivention that
constiucts a iigiu anu stabilizeu composition thiough the accumulation of
components selecteu fiom a heteiogeneous souice, theii oiueiing into homogenizeu
layeis by an auministiative coue, anu the cementing of ielations that give this
composition a unity. Thus while theie have been stuuies on how components aie
biought togethei to foim a netwoik, we stuuy some of the auministiative anu
financial mechanisms of accountability thiough which these components anu theii
ielations aie constituteu by a foim of goveinance that impaits its paiticulai
goveining piinciple thioughout an emeiging composition.
0ui stuuy also connects to goveinmentality stuuies that have examineu how
accounting is implicateu in goveining, constituting, anu aiianging actois in a
paiticulai fielu. While shaiing many similaiities with oui appioach, goveinmentality
stuuies often examine sites wheie goveining is exeiciseu thiough a paiticulai
1u
institution that acts as an obligatoiy passage point, a centie of calculation, as the
"eye of powei" (see Neu et al. |2uu6j on the Woilu Bank; Nillei & 0'Leaiy |2uu7j on
Nooie's law; Pieston |2uu6j on the 0S goveinment; Rahaman, et al. |2u1uj on the
uhana Aius Commission). Rathei than examine a paiticulai agency oi uiscouise, we
take a moie uecentieu appioach by stuuying how a loose collection of state funuing
agencies inteivene in the fielu of inteinational uevelopment anu, thiough theii
similai funuing anu accountability iequiiements, enact a common oiganizing
piinciple thiough funuing anu accountability foi Nu0s.
0ui inteiest in state funuing agencies gives piominence to the state in oui
stuuy. We theoiize these state agencies thiough the uecentieu oiganizing piinciple
of the "state-foim" that opeiates thiough stiatification (Beleuze, 1987; Beleuze &
uuattaii, 1987). The state-foim anu the funuing anu accountability technologies that
make its ueployment possible aie a way to stuuy contempoiaiy ways of "ieinstating
the state in the collective bouy" (Rose, 1999, 147) of inteinational uevelopment.
Although just one component of a heteiogeneous assemblage of powei (Rose, 1999,
S), we aigue that state institutions, such as inteinational aiu agencies anu national
goveinments, aie active in inteinational uevelopment inteiventions that have
iepeicussions on social movements anu Nu0s. Thus, while sympathetic to thinking
"beyonu the state" (Rose & Nilei, 1992, 17S) because of Foucault's (2uu8) caution
towaius theoiies that instil the state with essential chaiacteiistics, oui
conceptualization of the state-foim suggests that it is expansive anu opeiates
thiough stiatification. Yet, this uistinction uoes not make the two appioaches
iiieconcilable. Rathei, Beleuze anu uuattaii's state-foim anu a sensitivity to
Foucault's goveinmentality is helpful in examining state institutions anu the
piogiammes anu auministiative technologies that these institutions use (Nillei,
199u) to inteivene in the stiatification of the inteinational uevelopment
assemblage.
The iemainuei of this aiticle is oiganizeu as follows. Section two explains in
moie uetail the Beleuze anu uuattaii conceptual uevices that help us unueistanu
how a composition of oiganizations is stiatifieu. Section thiee summaiizes the fielu
stuuy's uata collection piocess. This is followeu by two sections that uesciibe the
two-stage piocess thiough which funuing anu accountability iequiiements stiatify
11
the inteinational uevelopment assemblage. Specifically, the fouith section shows
how social movement oiganizations aie eniolleu into the inteinational uevelopment
assemblage (teiiitoiialization) anu maue auministiatively moie similai anu
hieiaichically aiiangeu (couing). The seconu pait of the stiatification piocess
(oveicouing) is examineu in section five; it uesciibes how financial anu political
ielations among the moie oi less similai oiganizations aie financially anu
auministiatively iegulateu, constituting an emeiging unity. Finally, section six
concluues with a uiscussion of the stuuy's implications.

2# 345 -5.61%5()6 &')'5 )-/ '45 &'()'171*)'1.- .7 )&&58%6)95&
Nu0s' ielationship with the state was alteieu in the 198us as a bioau seiies of
neolibeial iefoims typically uesciibeu as new public management swept the public
sectoi of 0ECB-membei countiies (Lewis, 2uu1, 18S). Foi Rose anu Nillei (1992)
any "political mentality" incluues "uiscuisive fielus" that make paiticulai types of
utteiances anu piactices possible, anu piogiammes that tianslate these iationalities
into a language to facilitate theii uiffusion. Although uisplaying vaiiation in the way
it has been enacteu (uuthiie et al, 2uuS; Pollitt & Bouckaeit, 2u11), the neolibeial
piogiamme of new public management has geneially emphasizeu the language of
accountability, peifoimance, anu iesults (0sboine & uaeblei, 199S; CIBA, 2uu6).
Theie aie also a numbei of technologies (incluuing: buugets, contiacts, anu
peifoimance measuiement systems) that facilitate inteivention anu the constitution
of a paiticulai social fielu, oi assemblage (Rose & Nillei, 1992; Raucliffe, 1998; Neu
et al., 2uu6). Thiough the vocabulaiy of effectiveness anu efficiency anu the use of
management technologies foi the measuiement anu evaluation of iesults, the
uiscouise suggests that an "entiepieneuiial goveinment" can uelivei public goous
by contiacting out to the piivate sectoi oi non-piofit oiganizations (Lewis, 2uu1;
Ebiahim, 2uu2a anu b).
This uiscouise extenus to claims about goveinment's piovision of seivices
beyonu its boiueis, fiom militaiily anu secuiity (Klein, 2uu7) to inteinational aiu
anu uevelopment (Neu et al., 2uu9; Rahaman et al., 2u1u). Nu0s aie eniolleu in the
implementation of state uevelopment agencies' policiestantamount to
12
"piivatization by Nu0" (Baivey, 2uuS, 177; see also, Robinson, 1997). While these
public sectoi iefoims have been commonly associateu with the ieuuction of the
state, the state has also become stiongei to "secuie meaningful ieoiganization of the
activities of public sectoi institutions" anu "ieinfoice social anu political authoiity"
(Bumphiey et al., 199S, 1u). The taigets of these types of state inteiventions aie not
only goveinments in ueveloping countiies, but also incluue othei fielus such as
inteinational uevelopment, social movements, anu, moie geneially, civil society.
The piocess of aiianging the fielu of goveinance is fuithei exploieu thiough
the "state-foim" anu its iealization thiough the "state appaiatus of captuie." Beleuze
anu uuattaii's theoiy of the state uoes not uiscuss a paiticulai state foimation, but
iathei employs the state-foim as a moue of goveinance which stiesses the
commonalities that exist in actual state piactices anu the way they inteivene in
constituting uiffeient segments of society (classes, ethnic gioups, moues of
piouuction, oiganizations, etc.). As an oiganizing piinciple, the state-foim uiaws
togethei an assemblage of institutions fiom which the state appaiatus emeiges. It
thus combines an inteiest in iationalities anu uiscouises (in oui case conceining
neolibeial iueas about efficiency, iational calculation, anu accountability) with ways
of aiianging a fielu (in oui case that emphasize netwoiks anu an isomoiphism of
pioceuuies anu buieauciatic iules).
Like goveinmentality, the state-foim is not iestiicteu to a paiticulai set of
conciete institutions, but is geneializeu thioughout society (Bay, 2uuS). The state
appaiatus is just one way of iealizing the state-foim, of exeicising its political
soveieignty acioss its expanuing teiiitoiial uomain thiough a uiveisity of
auministiative piogiammes anu technologies. This expansion is pait of the piocess
of captuie
6
as it biings into its uomain anu iepiouuces itself in new aieas
incluuing the inteinet, infoimal sectois of the economy, anu inteinational
uevelopment. The state-foim aius us in the stuuy of how an assemblage is
tiansfoimeu in the empiiical site.
An assemblage is composeu of heteiogeneous mateiials (bouies, actions, anu
passions that inteiielate anu altei one anothei) anu enunciations (the

6
While captuie is not a specific function of the state, it is its "paiauigmatic mouel" (Baipei,
2uu9, 128).
1S
peifoimativity of the uiscuisive, such as acts anu statements) that mesh togethei
into a self-()+.4.&$+& aggiegatethese components maintain theii uistinctive
piopeities while enabling an emeigent functional unity. We conceptualize social
movements as an assemblage. Builuing on Alvaiez et al. (1998) anu 0steiweil
(2uu4), Escobai anu 0steiweil (2u1u) uefine the social movements as:
|Ejxpansive, heteiogeneous anu polycentiic uiscuisive fielus of action |.j
constiucteu, continuously ieinventeu anu shapeu by uistinctive political
cultuies anu powei uistiibutions. Novement fielus configuie alteinative
publics in which uominant cultuial-political meanings aie iefashioneu anu
contesteu. (19S-6)
Components incluue a vaiiety of oiganizational foims (fiom Nu0s to non-
incoipoiateu volunteei-baseuactivists anu community-baseu oiganizations),
peisonnelvolunteeis, financial iesouices, auministiative uevices, moues of
uevelopmental inteivention anu political expiession (seivice anuoi auvocacy
piojects, iallies, lanu invasions, etc.), anu naiiatives (ethical anu political aspiiations
anu shaieu histoiies of soliuaiity) that expiess an iuentity anu give coheience to the
social movement without unueimining the uiveisity of its component paits.
Antonio's account emphasizes these naiiatives. The social movement assemblage
has poious bounuaiies anu is chaiacteiizeu by "heteiogeneous anu polycentiic
uiscuisive fielus" anu an "inteinal contestation" (Escobai & 0steiweil, 2u1u, 196)
that enables vaiiation in oiganizational foim anu moues of uevelopment anu
political inteivention, but can pioviue iesilience anu stiength.
In contiast to the social movement assemblage:
|The statej is a phenomenon of 4+&,/()+.4.&$+(-. It makes points ,$.)+/&$
togethei |.j veiy uiveise points of oiuei, geogiaphic, ethnic, linguistic,
moial, economic, technological paiticulaiities |.j It opeiates by
stiatification; in othei woius, it foims a veitical, hieiaichizeu aggiegate that
spans the hoiizontal lines in a uimension of uepth. In ietaining given
elements, it necessaiily cuts off theii ielations with othei elements, which
become exteiioi, it inhibits, it slows uown, oi contiols those ielations.it
isolates itself fiom the iemainuei of the netwoik, even if in oiuei to uo so it
must exeit even stiictei contiols ovei its ielations with that
iemainuei.Thus the cential powei of the State is hieiaichical.because the
only way it can combine what it isolates is thiough suboiuination. (Beleuze
& uuattaii, 1987, 4SS; emphasis in oiiginal)
14
An assemblage is stiatifieu when its bounuaiies aie uefineu, ielations aie contiolleu
anu cut off, anu cohesiveness among paits (i.e. 4+&,/()+.4.&$+(-) is the iesult of a
"hieiaichizeu aggiegate" that homogenises, aiianges, anu iegulates ielations to
foim a unifieu whole. These piocesses aie "acts of captuie.stiiving to seize
whatevei comes within theii ieach" (Beleuze & uuattaii, 1987, 4u). Assemblages
have vaiying uegiees of stiatification (equilibiium, stability) anu self-consistency
(multiplicity, the potentiality foi othei ielationsconnections). It is not necessaiily
the case, howevei, that we can assign noimative juugements to consistency oi
stiatificationstiatification is, aftei all, "beneficial in many iespects anu
unfoitunate in many otheis" (Beleuze & uuattaii, 1987, 4u).
Baving uiscusseu the similaiities anu uiffeiences between the social
movements anu state-foims, we now incoipoiate the inteinational uevelopment
assemblage. Foi us, captuie is a stiatification piocess thiough which elements of the
social movement assemblage aie biought into the state's hieiaichical appaiatus
thiough theii incoipoiation in the inteinational uevelopment assemblage. The lattei
is uistinct fiom the social movement anu the state appaiatus, although they oveilap
as the inteinational uevelopment assemblage is maue up of components that aie
simultaneously pluggeu into the othei ones. These components incluue:
inteinational anu local uevelopment Nu0s anu activist oiganizations, state
institutions (bilateial anu multilateial aiu agencies, local ministiies), consultants,
pioject beneficiaiies, anu an assoitment of state-manuateu inteinational
uevelopment piogiammes anu technologies. The inteinational uevelopment
assemblage is one that is incieasingly stiatifieu as it auopts the state appaiatus'
hieiaichical featuies.
The stiatification of the inteinational uevelopment assemblage can be
bioken uown into the inteiielateu piocesses of teiiitoiialization-couing anu
oveicouing. 8$,,4&),4/#4C/&4)+ is the piocess wheieby mateiials aie eniolleu fiom
multiple assemblages of heteiogeneous components (mainly, in this stuuy, the social
movement). It is a piocess that incluues a uegiee of filteiing anu the establishment
of bounuaiies to make possible that 'piopei' oiganizations aie incluueu in the
emeiging aggiegate. This is not to be confuseu with the aiticulation of a physical
space, but iathei, an auministiative space. V)34+< involves aiianging these
1S
components into "moie oi less unifoim layeis" (BeLanua, 2uu9) by complying with
funuing agencies' moie oi less homogeneous auministiative categoiiesthus
ieuucing bouies to a singulaiity. Taigets aie, mainly, the oiganizations' stiuctuie
(legally anu auministiatively) anu moue of uevelopment inteivention (as noteu with
the pievalence of the pioject anu pioject management uevices). As they collect
similaiities, oiganizations aie hieiaichically aiiangeunotably thiough theii
accountability ielation with funuing agencies anu theii auoption of stiategic plans,
which iequiies them to specialize anu inteivene in specific agency-manuateu
piogiammatic anu geogiaphical aieas.
This is followeu by )=$,()34+<: a piocess of establishing functional ielations,
of binuing components togethei to constitute a unity. In oui empiiical site,
cementing ielations among oiganizations is achieveu in pait by (a) auministiatively
oveiwhelming Nu0s, theieby intensifying theii ielationship of accountability with
funueis; (b) iequiiing specific foims of insciiptions such as ieceipts anu invoices
that establish fixeu auministiative paths among oiganizations; anu (c) alteiing flows
of funus, theieby encouiaging auministiative anu financial alliances among Nu0s
anu between Nu0s anu theii local goveinments.
These concepts help us unueistanu how funuing anu accountability iequiiements
enables a foim of goveinance that tiansfoims oiganizations anu the fielu of
ielations in which they opeiate. In what follows we explain how we went about
exploiing this fielu.

:# ;5'4./.6.91*)6 *.-&1/5()'1.-&
The stuuy consists of two fielu tiips in 2u1u anu 2u11 to El Salvauoi anu
uuatemalalasting a total of 14 weeks (7 weeks in El Salvauoi anu 7 weeks in
uuatemala). The fiist fielu tiip peimitteu us to get insight into what weie the
uevices useu, how they weie useu anu what foi, anu paiticipants' thoughts on the
uses anu effects. The inteiviews weie initially somewhat unstiuctuieu anu
conveisational, as we sought to leain some of the fielu's chaiacteiistics anu iuentify
piessing 'issues' oi challenges faceu by the paiticipants. This helpeu iuentify aieas of
16
inteiest anu geneial categoiies that woulu be exploieu in moie uetail thiough
subsequent inteiviews (ulasei & Stiauss, 1967). In total 62 (S8 uuiing the fiist visit
anu 24 uuiing the seconu) inteiviews weie conuucteu with staff fiom 2u local Nu0s,
2 non-incoipoiateu oiganizations,
7
1 municipal goveinment, 8 inteinational Nu0s,
1u funuing agencies (6 bilateial anu 4 multilateial), anu 2 consulting fiims (See
Table 1). The inteiviews pioviueu sufficient mateiial to constiuct the naiiatives that
auuiess oui conceptual pieoccupationsmoieovei, a combination of satuiation anu
funuing constiains also influenceu the stuuy's time fiame. All the inteiviews weie
uigitally iecoiueu (with the exception of five). Paiticipants incluue manageis,
community oiganizeis anu technicians,
8
accountants anu auministiatois,
consultants, civil seivants, anu social justice activistsvolunteeis.
INSERT TABLE 1 AB00T BERE
Inteiviewees weie askeu foi uocuments that illustiateu some of the iepoits
anu management tools commonly useu in the oiganization. Nost of the
oiganizations pioviueu physical oi uigital (e.g. ExcelWoiu files) copies oi alloweu
uigital photogiaphs of a pioject's monitoiing iepoits, woik plans, annual financial
iepoits, position papeis, buuget spieau sheets, etc. (in total 1,Suu pages of
uocuments weie photogiapheu). In some cases inteiviewees expiesseu
appiehension towaius shaiing these uocuments. In such cases we eithei askeu foi a
blank veision of the uocument (i.e. agency templates that they weie iequiieu to fill)
oi, we waiteu until the next fielu tiip to ask them again foi the uocuments, assuming
that by then we woulu have uevelopeu some familiaiity oi tiust with the
inteiviewees. Both appioaches pioveu effective in a numbei of cases. Togethei with
uocuments uownloaueu fiom Nu0s' anu funuing agencies' websites (incluuing:
annual iepoits, piomotional mateiial, financial statements, etc.), these insciiptions
gave us a visual iepiesentation of some of the templates (such as the Logical
Fiamewoik, buugets, anu opeiational plans) anu showeu the iequiiements that
Nu0s auopt to manage inteinationally funueu piojects.

7
volunteei-baseu 'activist' oiganizationscollectives that iesist incoipoiating as an Nu0 anu
aie thus not eligible to ieceive funuing fiom inteinational aiu agencies.
8
Staff that uevelop anu implement pioject's activities; e.g. a woikshop.
17
We also obseiveu how piojects weie mateiializeu in the fielu by attenuing
pioject-ielateu activities anu woikshops (see Table 2). These visits gave us the
oppoitunity to obseive the unfoluing of a pioject anu how this was latei accounteu
foi by obseiving anu conveising with the technicians anu accountants anu by
examining the iepoits that uocumenteu the outcomes of a pioject's activities. We
also obseiveu how a meeting was conuucteu among pioject cooiuinatois anu
technicians anu in seveial occasions askeu auministiatois anu uesigneis to
uemonstiate how they filleu templates oi how they input pioject infoimation into
theii accounting softwaie.
Extensive fielu notes weie also taken at a uaily basis by one of the authois
uuiing the fielu stuuy to iecoiu the obseivations. Fielu notes weie also a means to
ieflect on the obseivations, conveisations, concepts, anu the challenges of the fielu
stuuy (Stiauss & Coibin, 1998). Themes anu categoiies weie iuentifieu, which weie
ieviseu as the investigation unfolueu, which also helpeu to oiuei the infoimation
collecteu (Bammeisley & Atkinson, 2uu7). It was also impoitant foi thinking about
the stiategies to take in those moments when the fielu stuuy uiu not seem to be
piogiessing as expecteu; a space to iethink ieseaich anu inteiview questions, ways
of conuucting the inteiviews, types of oiganizations to contact, the limiting anu
piouuctive capacity of ceitain concepts. In othei woius, the notes weie sketches,
oppoitunities to expeiiment, in which the bounuaiies between concepts, the case,
anu authois aie bluiieu (Alvesson & Kiieman, 2uu7) anu tiansfoimeu thiough the
enquiiy. Biawing on Law (2uu4), the messy, ephemeial, vaiiable, anu multiple
object of stuuy neeueu an equally messy, ephemeial, vaiiable, anu multiple methou.
Thus the empiiical mateiials collecteu anu the ways the 'uata' aie eniolleu anu
analyzeu aie not meant to uepict the 'ieality' of Nu0s anu the fielu of inteinational
uevelopment, but to pioviue a naiiative that helps us make theoietical points (ue
Laet & Nol, 2uuu; Quattione & Boppei, 2uu6).

<# $/81-1&'()'1=5 *./5&> 35((1'.(1)61?1-9 )-/ *./1-9 *.8@.-5-'&
We ietuin to Antonio. In the following account he uesciibes the piocess thiough
which his oiganization becomes auministiatively iegulateu thiough the
18
inteinational aiu agencies' accountability iequiiements anu the unueilining "coue"
that infoims them. Thiough this we stait to get some peispective into the fiist stage
of the stiatification piocess: how oiganizations aie eniolleu (teiiitoiializeu) anu
maue moie similai anu oiueieu (coueu) thiough an auministiative coueitself a
composition of funuing agencies' new public management piogiammes anu auuit-
anu iesults-baseu technologies.

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/2/,$ )% &'$ 405$+34+< ('/+<$.6 "+ ,$&,).5$(&> +)& /## 1/3 )% ()*,.$> 4& 2/. $=$+
+$($../,-6
8'4. 2/. 4+ 79:\Q:]6 R+3 /. /+ ),</+4C/&4)+ 2$ 3$(43$3 &) <) /#)+< 24&' &'$.$
('/+<$. /+3 2$ &))B &'/& #$/5 24&' &'$ /<$+(4$.6 8'$- %), 4+.&/+($ .&/,&$3 &) &,/4+ &'$
/(()*+&/+& /+3 /304+4.&,/&), )+ 5,)5$, ,$5),&4+< /+3 ()+&,)#.6 J*, .&/%% /#.)
,$($4=$3 &$('+4(/# &,/4+4+< /+3 &'$- 2$,$ $@5$(&$3 &) '/=$ / '4<'$, #$=$# )% /(/3$04(
19
5,$5/,/&4)+6 8'$- 3$0/+3$3 0),$ %,)0 *. /+3 &'$,$ 2$,$ )((/.4)+. 2'$,$ 5,)E$(&. ),
34.1*,.$0$+&. 2$,$ +)& /55,)=$3 1$(/*.$ &'$ ,$5),&. 2$,$ +)& (#$/, $+)*<'6 J*,
2),B 1$(/0$ 0),$ &$('+4(/##- /+3 /304+4.&,/&4=$#- 3$0/+34+<6
8'$+ &'$ 5$,.)++$# 2$ B+$2 /& &'$ 4+&$,+/&4)+/# ),</+4C/&4)+. .&/,&$3 &)
('/+<$6 8'$- '/3 +$2 5$)5#$> 2') 2$,$ +)& %/04#4/, 24&' )*, +/0$> )*, 5/.&^#4B$
&'/& <*- 2') 2/+&$3 &) ('$(B )*, 1))B.O &'$- 343 +)& &/#B /1)*& &'$ 5)#4&4(/# .&,*<<#$6
8'$- .&/,&$3 &) 4+&,)3*($ 0),$ &$('+)(,/&.> 2'4(' 4. &'$ .4&*/&4)+ 2$ /,$ (*,,$+&#- 4+6
"& 4. +)& &'/& &$('+)(,/&. /,$ &'$ 5,)1#$0> 2'/& " #/0$+& 4. &'/& &'$,$ 4. / 5)#4&4(/#
$05&4+$..6 W=$,-&'4+< 4. &,/+.5/,$+& +)2> 2'4(' 4. +)& 1/3> 1*& &'$ 5)#4&4(/# $#$0$+& )%
)*, ,$#/&4)+ 4. 04..4+<6 "& 4. ()+&,/,- &) ')2 4& 2/. 1$%),$6
We leain fiom Antonio's iemaiks at the beginning of this aiticle that his
oiganization, anu moie geneially the social movement, opeiateu in a space in which
the state unleasheu its foice thiough the militaiy component of its appaiatus.
Antonio anu his colleagues' avoiuance of the "uespotic" uuatemalan anu El
Salvauoiian state appaiatus anu associateu institutions (the banks) alloweu a less
buieauciatizeu ielation with theii funuing agencies, theii "soliuaiity" paitneis. In
this aiiangement, the funuing agencies' auministiative coue was not yet applieu to
the same extent it is nowalthough legal iequiiements, management by objectives,
buugets, anu pioject uesign uevices such as Logical Fiamewoiks weie pait of the aiu
agencies' aisenal, they withhelu theii full application. Financial anu auministiative
flows among components escapeu the iigois of the auministiative coue. Foi
instance, financial iesouices, while subject to an auministiative coue by funueis anu
banks (ieceipts, signatuies, banks statements, etc.), often iequiieu theii uecouing
anu flight into othei assemblages (e.g. an unueigiounu netwoik anu black maiket to
move funus anu which seems to be moie iegulateu by tiust anu soliuaiity)
facilitateu by the use of cash that left little tiace. Anothei instance of the extent to
which agencies applieu theii auministiative coue is notable in the insciiptions sent
by Antonio's oiganization: iepoiting piactices (containeu in theii pioject pioposals
anu monitoiing iepoits) weie flexible in uetail anu foimat.
Auministiative iequiiements coexisteu within a notion of accountability
baseu on iueas of soliuaiity anu tiust. While the concepts of tiust anu soliuaiity aie
2u
not well uevelopeu in Antonio's account, they connect to Robeits's iueas of the
socializing foims of infoimal accountability (1996). This type of accountability can
be all too easily iomanticizeu, anu, as Robeits goes on to aigue, it piouuces a
ielational sense of self, accountability to otheis, most likely the social movement.
The iisk of this foim of accountability is that it neglects peisonal autonomy.
The emphasis on soliuaiity anu tiust maue possible the bluiiing of
bounuaiies between an emeiging inteinational uevelopment assemblage anu the
social movement assemblagecomponents such as funus, oiganizations, anu
political uiscouises floweu between them infoimally. Ceitainly the militaiy states of
El Salvauoi anu uuatemala hau uifficulties making the uistinction, often equating
inteinational uevelopment with ievolutionaiy activity.
9
Theie neveitheless seems to
be a sense of cohesiveness (Antonio's "|wj$ 2$,$ /## $+</<$3 4+ &'$ ./0$ 0)=$0$+&[_
as these uiffeient components maintaineu theii piopeities (multiplicity),
paiticulaily, in oiganizational foim anu mouality of inteivention. This may be
thought of as a "negotiateu space" among local anu inteinational Nu0s, funuing
agencies, anu othei, even subveisive components (i.e. gueiiillas) of the social
movement (Nitlin et al., 2uu7). They collaboiateu by inteinational Nu0s pioviuing
aiu agency funus to local stiuggles, while tuining a blinu eye to piactices in the fielu
(Nitlin et al., 2uu7).
As Antonio's naiiative unfolus, though, the auministiative coue becomes
moie foimalizeu anu pionounceu. The buieauciatic machine of the state appaiatus,
thiough the captuie of theii uevelopment agencies (what Antonio noteu as agency
staff becoming moie technociatic), slowly suboiuinates an accountability baseu on
soliuaiity anu tiust to an auministiative coue that foi Antonio is "tianspaient" anu
"technociatic". This is akin to the concept of hieiaichical accountability uiscusseu by
Robeits (1996) anu Quattione (2uu4). The iuea of hieiaichical accountability
ieflects an iueology of oiuei: in uiscussing }esuit accountability mechanisms,
Quattione points out that "|tjhis was not the iesult of a seaich foi emciency,
ieecting an economic iationale. It is aigueu.that this co-oiuination was insteau

9
0ne inteiviewee in El Salvauoi commenteu: "Nu0s have been peiceiveu negatively by
pievious goveinments. They categoiizeu all Nu0s as communists" (Inteiview #S). Being
labelleu a communist at the time was often a ueath sentence anu was associateu with the
gueiiillas.
21
the iesult of the enactment of. Iueology" (2uu4, 649). Foi the Nu0s stuuieu, the
state appaiatus seems to be auopting a neolibeial oiuei thiough foimalization anu
the piivatization of seivices thiough Nu0s.
At this stage the teiiitoiialization piocess becomes piominent. As Antonio
mentions: "2$ &))B &'/& #$/5 24&' &'$ /<$+(4$.[. To continue accessing funuing, the
oiganization takes a "leap" into the funuing agencies' auministiative space, an
emeiging composition in which auministiative anu technical iequiiements become
cential in the uistiibution of funus anu in making oiganizations hieiaichically
accountable.
1u
These iequiiements also give the composition its bounuaiies by
filteiing oiganizations (no funuing, no inclusion) theieby only accumulating the
'piopei' components to constitute this auministiative space. Thus, while
oiganizations such as Antonio's escapeu being captuieu by the militaiy state, they
weie teiiitoiializeu into anothei set of foimal state auministiative ielations, mainly,
thiough inteinational aiu agencies.
Apait fiom teiiitoiializing, the foimalization of iules anu pioceuuies also
shows the intensification of the coue that tiansfoims anu aiianges oiganizations.
While the auministiative coue seives as a filtei uuiing the teiiitoiialization piocess
to make suie 'piopei' components aie incluueu in the composition, couing is the
moment when this coue inteiacts with oiganizations, ieuucing bouies to a
singulaiity that piouuces similaiity. That is, as the auministiative coue is foimalizeu,
oiganizations become moie similai anu aie given an auministiative oiuei.
Impaiting a singulaiity is maue possible by iequiiing a paiticulai
oiganizational foim anu moue of uevelopment inteivention. Nu0s hau to be legally
iegisteieu with a 'piopei' accountant to access funuing. This iequiiement foi piopei
books anu piopei staff paiallels a similai finuing in Pieston (1989) wheie the tax
authoiities in the 0K have a similai, stanuaiuizeu view (influenceu by piofessional
accounting bouies) of what 'piopei' means. Cuiient iequiiements foi Nu0s in oui
stuuy inuicates that befoie submitting a pioject pioposal, Nu0s aie iequiieu to

1u
In uuatemala, the foimal anu legal iequiiements aie specifieu in the 2uuS Ley ue
oignaizaciones No uubeimentales paia el Bessaiollo. The equivalent in el Salvauoi is the
1996 Ley ue Asociaciones y Funuaciones sin Fines ue Lucio (Asamblea Legislativa ue la
Republica ue El Salvauoi,
22
submit infoimation on: theii oiganizational stiuctuie (aie they incoipoiateu as an
Nu0 anu to what extent is the boaiu of uiiectois involveu in the oiganization.);
bank accounts (uo they have an account foi each pioject, numbei of accounts,
cuiiency, signing authoiity.); contiol of petty cash (wheie is it kept, aie theie iules
foi its use, who auministeis it.); accounting peisonnel's capacity; extent to which it
is auuiteu; taxes; pioject implementation; anu financial sustainability.
Pioject-level iequiiements
11
aie anothei foim of auministiative
stanuaiuization. Piojects aie the piimaiy foim of uevelopment inteivention; they
aie also, foi the uiiectoi of an inteinational Nu0 "an auministiative tool that allows
us to execute oui piogiammes. We execute oui piogiammes thiough the piojects"
(Inteiview #47). The pioject anu ielateu management uevices such as the Logical
Fiamewoik aie a commonality among Nu0s (foi moie on the ubiquity of the Logical
Fiamewoik see Naitinez & Coopei, 2u12, anu Bummelbiunnei, 2u1u). As the
pioject cooiuinatoi at a uuatemalan Nu0 commenteu: "We have oui uiffeient woik
uynamics, but what we have in common is that all social oiganizations manage
inteinational uevelopment piojects. We became pioject uesigneis anu executeis
(Inteiview #S8).
Not only aie Nu0s foimulating theii inteiventions piimaiily thiough
piojects, but piojects aie also an auministiative categoiy ueemeu to be contiollable
by management. Accounting mechanisms aie useu to make piojects appeai moie
coheient with the funuing agencies' uevelopment mouel anu goals. Foi example, the
Logical Fiamewoik anu iesults- anu activity-baseu buugets aie useu to link pioject
activities with funuing agencies' piogiamme goals. Thus agencies incluue foims anu
templates that pioviue a stiuctuie foi the pioject in theii application packages (see
foi instance, Figuie 1). Figuie 1 is an eaily, geneiic, Logical Fiamewoik that foices
specific uesciiptions foi piojects, iequiiing them to be linkeu to piogiam goals,
iuentifying levels of expecteu outputs anu iequiieu inputs (themselves uefineu in
teims of activities), anu linkeu to what aie uepicteu as objectively veiifieu

11
These incluue: pioject location, uemogiaphics of the iegion anu taigeteu population,
uiagnostic, oi baseline uata; analysis of the pioject's justification; a Logical Fiamewoik;
buugets foi the pioject as a whole anu foi each of the activities anu iesults (activity- anu
iesults-baseu buugets); pioject timetable; pioject appioval letteis by, foi example, municipal
goveinments; a uetaileu oveiview of the pioject's activities; mechanisms foi the inteinal
evaluation of the pioject; anu the sustainability of the pioject.
2S
inuicatois, with theii means of veiification anu assumptions (e.g. in teims of
contiollability) inuicateu. Accoiuing to the iegional managei foi an Nu0 that woiks
in iuial uevelopment in El Salvauoi:
Pioject foims aie usually similai. Funueis want infoimation on the
oiganization, the social anu economic context of the site of inteivention, a
uesciiption of the beneficiaiies, how the pioject will be monitoieu, anu the
Logical Fiamewoik: its objectives, expecteu iesults, activities, anu buuget.
Then they ask about the pioject's sustainability anu the steps that will be
taken once financing enus. We always have to senu these foims. (Inteiview
#11)
Fuithei, the accountant foi the afoiementioneu iuial uevelopment Nu0 auueu:
"Almost all buugets aie similai. Almost all use the same thiee oi foui buuget line
items.peisonnel, mateiials, anu auministiative costs" (Inteiview #1S).
12

INSERT FIu0RE 1 AB00T BERE
The effects of these similai templates aie significant anu fai ieaching. This is
paiticulaily the case with the use of the Logical Fiamewoik in uevelopment piojects.
The fiamewoik offeis a methouology anu vocabulaiy foi visualizing the pioject
using the templates pioviueu by the funuing agency. The Logical Fiamewoik lenus
itself to piojects that incluue components that coulu be ieauily measuieu (such as
builuing infiastiuctuie), iathei than social change anu auvocacy-baseu appioaches
to uevelopment inteivention (Ebiahim, 2uuS). The pioject cooiuinatoiuesignei at
a populai-euucation Nu0 uesciibeu its use as a uevice that "iobs you of the eneigy
anu cieativity neeueu foi the stiuggle" (Inteiview #4S). This is not only the view a
local Nu0. The managei of a laige anu well-known inteinational Nu0 notes:
The Logical Fiamewoik is goou foi constiucting builuings anu classiooms,
tiaining teacheis anu things like that. But it is limiteu when it comes to
capacity builuing: engaging with the community to piomote an active
citizeniy. These types of activities fall unuei the iights-baseu appioach to
uevelopment. So the Logical Fiamewoik uoes not ieally woik in these cases
because we aie uealing with so many vaiiables that aie moie qualitative
than quantitative ... they aie haiu to measuie. Foi me, it is a tool that is not
veiy useful foi political auvocacy wheie you want to piomote behaviouial
changes. (Inteiview #47)

12
Even pioject objectives anu inuicatois have been subject to these soits of piessuie: genuei
equity anu enviionmental impactsustainability inuicatois aie iequiieu foi most of the
piojects implementeu by the Nu0s we stuuieu (cf. Elbeis & Aits, 2u11).
24
The powei of uevices such as the Logical Fiamewoik is that they make ceitain types
of piojects moie possible. This can iesult in piojects that aie quite similai; foi the
pioject cooiuinatoi at a uuatemalan Nu0: "Theie weie, without exaggeiating, six oi
seven Nu0s woiking in the same community.anu we weie uoing the same thing!"
(Inteiview #S8). 0ui point is that funuing agency iequiiements iequiie the fiaming
of inteiventions thiough the auministiative categoiy of the pioject, which, togethei
with pioject management templates, such as the Logical Fiamewoik, limit the scope
anu natuie of uevelopment inteiventions.
Couing alteis the assemblage's content by taigeting an oiganization's foim
anu moue of political anu uevelopmental inteivention. Apait fiom accumulating
these soits of auministiative similaiities, couing is also a piocess wheieby
oiganizations aie given an oiuei. This is notable, moie geneially, in the way the
asymmetiic ielationship between the funueis anu Nu0s becomes moie explicit. As
Antonio points out, "|itj 0/,B$3 &'$ 34%%$,$+($ 1$&2$$+ &'$ '/=$ /+3 &'$ '/=$Q+)&.>
<4=4+< &'$0 ($,&/4+ ,4<'&. )=$, *.6[ The state, aftei all, opeiates thiough a
hieiaichical set of ielations, anu as we have inuicateu pieviously, "because the only
way it can combine what it isolates is thiough suboiuination" (Beleuze & uuattaii,
1987, 4SS). Suboiuination can be ciuue coeicion, but as we inuicate, it is often
achieveu thiough auministiative iequiiements anu the use of language to constiuct
paiticulai views of the woilu anu associateu iesponsibilities anu accountabilities (in
oui case, about what Nu0 piojects aie acceptable), while foieclosing on othei views
(e.g., the value of local community involvement, anu accountability to that).
The stiategic plan also enables a hieiaichically imposeu oiuei by iequiiing
Nu0s to position themselves in the assemblage's segments. In the late 198us, aiu
agencies financeu the segmentation of inteinational uevelopment in uuatemala anu
El Salvauoi into piogiammatic (e.g. local economic uevelopment, small business,
infiastiuctuie, health, genuei, the enviionment) anu geogiaphic sectois (e.g.
iegions, piovinces, cities).
1S
Soon aftei, the stiategic plan gaineu piominence as
goveinments anu theii aiu agencies emphasizeu managing foi iesults anu setting

1S
Two inteiviewees weie involveu in these piojects (Inteiview #Su; Inteiview #S2).
2S
long-teim taigets.
14
Stiategic plans have since enableu the aiiangement of Nu0s
into specializeu sectois by iequiiing them to uefine theii aieas of specialization. It
fixes Nu0s in the agency-imposeu auministiative bounuaiies. Foi a pioject uesignei
in an El Salvauoiian Nu0:
They evaluate youi institutional capacity to execute a pioject. We cannot, foi
example, ask an agency to finance a watei pioject. We uo not have the ability
to implement these types of piojects ... they assess oui oiganizational
expeiience: 'how olu is the oiganization, what have we uone, how many
piojects of this type have we executeu.' (Inteiview #44)
The segmenteu assemblage uses stiategic plans to oiganize Nu0s accoiuing to
agencies' piioiities. Anu, when funuing foi a piogiamme oi iegion uiy up, it is
common foi Nu0s to expeiience financial haiuship anu to ieposition themselves in a
suppoiteu segment. Such switches may be achieveu by changing elements of the
stiategic plan oi by contiacting specializeu staff foi paiticulai funuing
oppoitunitiesa health-oiienteu Nu0 may, foi example, contiact euucation
specialists if theie is a funuing oppoitunity foi euucation piojects.
To summaiize, Antonio's account gives us some peispective into how Nu0s,
as a component of the pie-wai social movement, aie eniolleu into the emeiging
inteinational uevelopment assemblage. This eniolment is maue possible thiough
shifts in the concepts of accountabilityfiom tiust anu soliuaiity baseu on social
ielations to an incieasingly foimalizeu auministiative coue, wheie, as Powei (1997)
obseives, uiffeient conceptions of tiust aie piouuceu thiough pioceuuies, expeitise
anu calculations. These changes in accountability anu ielateu auministiative
iequiiements help to make possible the eaily pait of the stiatification piocess. We,
foi instance, leain how Antonio's oiganization becomes teiiitoiializeu into an
accountability ielation in which funuing anu accountability is contingent not so
much on social notions of soliuaiity anu tiust but on funuing agency auministiative
iequiiements anu neolibeial notions of foimal, hieiaichical pioceuuies. As ielations
change in the fielu, a filteiing mechanism cieates bounuaiies aiounu this
auministiative space by ensuiing that appiopiiate oiganizations join the emeiging
assemblage. But this is not enough to stiatify this emeiging composition:

14
Among the oiganizations inteivieweu, the iange foi the auoption of stiategic plan is fiom
miu 199us to miu 2uuus. Stiategic plans tenu to be foi between five to ten yeais.
26
components aie also tiansfoimeu thiough couing. Stiatifieu assemblages aie
chaiacteiizeu by singulai components that make them moie consistent with each
othei anu the state-foim. So, while auministiative coues enables the
teiiitoiialization of oiganizations, these coues aie also acteu on these oiganizations,
making them moie similai anu giving them a paiticulai, foimalizeu anu manageiial,
oiuei.
The incieaseu similaiity among oiganizations shaies some commonalities
with the institutional woik on how oiganizations become iationalizeu thiough, in
pait, the auoption of auministiative technologies (Neyei et al., 1997; Bioii et al.,
2uu6). An instance of this liteiatuie that is paiticulaily ielevant foi this stuuy is
Bwang anu Powell's (2uu9) woik on the iationalization of chaiities in San Fiancisco,
measuieu as the oiganization's use of stiategic plans, quantitative peifoimance
measuies, financial auuits, anu consultants. In theii stuuy, these calculable anu
pioceuuial oiganizational piactices emeigeu as pait of a piocess of
piofessionalizing non-piofits: they aie tiansfoimeu fiom oiganizations iun by
committeu volunteei to oiganizations iun by full-time staff anu manageiial
piofessionals. Like them, we highlight that funuing agencies aie active in
constiucting Nu0s by encouiaging thiough giant anu contiact iequiiements the
foimalization anu integiation of paiticulai types of iules anu pioceuuies (i.e.
"iationalize"). As Bwang anu Powell piopose: "founuations aie playing a ciitical iole
as caiiieis of moueinity in the non-piofits fielu, ienueiing a heteiogeneous mix of
oiganizations moie similai" (2uu9, p. 29S).
Not withstanuing these similaiities with institutional theoiy, it is not oui
intention to leave the impiession that we aie offeiing (yet anothei) analysis of
coeicive isomoiphism (BiNaggio & Powell, 198S). 0ui emphasis is, howevei, to
show the way similaiities aie accumulateu anu that this is pait of a goveining
piinciple. While institutional scholais cite legitimacy anu iationalization as
explanations foi this similaiity, oui pieoccupation iests moie with the
auministiative technologies anu the piocesses thiough which a fielu is inteiveneu
anu goveineu. Foi us, moieovei, the collection of similaiities is, in effect, the
imposition of a singulaiity anu an oiuei as pait of a laigei piocess of stiatification
it is one of the oiganizing piocesses of the state-foim of goveining.
27
In the following section we investigate the seconu piocess: oveicouing. We
note the mechanisms thiough which functional ielations of accountability aie
hieiaichically establisheu, ieinfoicing the bounuaiies of the emeiging cohesive
whole. That is, the section explains how ceitain types of auministiative, financial,
anu political ielations among oiganizations that shaie similai stiuctuies anu
auministiative pioceuuies (e.g. othei Nu0s, foi piofit entities, anu the state
appaiatus) aie encouiageu, while uiscouiaging connections with those that uo not
(e.g. unincoipoiateu associations, communities) anu, thus, giving the composition its
unity.
A# B=5(*./1-9> (5906)'1-9 (56)'1.-& )-/ (51-7.(*1-9 %.0-/)(15&
The emeigence of a unity is maue possible among the moie oi less homogenizeu
components by enabling anu cementing inteiactions among them. We examine the
oveicouing piocesses in the emeiging composition thiough the following
mechanisms: fiist, oveiwhelming Nu0s with auministiative iequiiements that
uiiects theii attention towaiu a hieiaichical ielationship of accountability with
funuing agencies, thus unueimining theii capacity to get involveu in othei, social,
initiatives outsiue of this ielationship; seconu, iequiiing specific foims of
insciiptions that enable connections with oiganizations able to piouuce piopei
insciiptions, while pieventing otheis; anu thiiu, changing financial flows that altei
the funuing lanuscape, encouiaging financially motivateu ielations among Nu0s anu
incieaseu the pioximity of Nu0s to theii local goveinments. Inuiviuually these may
not be suipiising, but when conceptualizeu as a whole, anu consiueiing
oiganizations' uepenuency on inteinational funuing, they help illustiate theii
mutual ieinfoicement anu powei; these aie financial anu auministiative ways to
hieiaichically cement ceitain types of ielations that give the assemblage its unity.
8'$ /304+4.&,/&4=$#- 4+*+3/&$3 LMJ
Nuch of an Nu0's opeiations uepenu on inteinational funuing anu on
pioviuing 'piopei' accounts. Incieases in funuing iequiiements have hau the effect
of iequiiing Nu0s to allocate moie iesouices (such as time anu money) to meet
28
them. This has been intensifieu as timefiames have been shoiteneu
1S
iequiiing
moie pioject submissions. Resouices aie spent submitting pioposals moie often
while uemanuing the oiganization to simultaneously manage moie piojects. When
askeu to what extent they foimulate piojects, the uiiectoi of an inteinational Nu0
commenteu: "24 houis a uay, S6S uays a yeai. This is a pioject factoiy" (Inteiview
#47). This sentiment was also expiesseu by uomestic Nu0s. As the uiiectoi of one
Nu0 commenteu:
We aie investing a lot moie time foimulating piojects because nowauays we
execute moie piojects than befoie. We now submit 2u to Su pei cent moie
pioposals. Also, the pioposal is moie uemanuing, fiom the uesign to othei
auministiative iequiiements.touay an agency senus you a list of 2S
uiffeient annexes to be incluueu in the pioposal: letteis fiom municipalities
anu communities, bylaws, financial statements, opeiational plans, letteis of
iecommenuations, the peisonnel's cuiiiculum, letteis fiom a goveinment
ministiy. We neeu to senu moie pioposals to inciease oui chances of getting
financing. (Inteiview #4u)
This is not iestiicteu to the application piocess. Noie elaboiate pioposals also mean
that aiu agencies iequiie moie elaboiate inteiim monitoiing anu final evaluation
iepoits. It is becoming commonplace foi buugets incluueu in the pioposal to incluue
a uetaileu cost bieakuown of the pioject's activities. Foi instance, pioject activities
at one time coulu have incluueu a buuget line of $1uu woith of piomotional t-shiits.
Now, buugeteu amounts iequiie specifying the numbei of t-shiits to be puichaseu
(in this example, Su t-shiits at $2 each). Costs aie contiollable at the moie uetaileu
level of the activity anu these must be peiiouically iepoiteu accoiuing to a funuing
agency's iesults anu timefiame.
These auministiative iequiiements have the effect of uiiecting Nu0s'
attention towaiu theii ielation of accountability with funuing agencies. The
intensity of this ielation has hau the effect of unueimining Nu0s' uesiie anu capacity
to inteivene in bioauei uevelopmental anu political issues. The pioject cooiuinatoi
at one Nu0 commenteu:

1S
The uiiectoi foi a local Nu0 commenteu: "touay, agencies aie no longei committing funus
to thiee-yeai-long piojects.Theie weie agencies that appioveu piojects foi six oi even ten
yeais ... Now the agencies aie saying they aie not committing funus to piojects ovei two
yeais" (Inteiview #4u).
29
Inteinational agencies have foiceu us into all of that |auministiative woikj.
So the woik we uiu with auvocacy, activism, I've hau to put asiue anu be
ueuicateu to piofessionalism, to bettei accountability. Look, foi a pioject,
7S% goes into auministiative woik. (Inteiview #Su)
This echoes the sentiment expiesseu in the "couing" section on how auministiation
"iobs you of the eneigy anu cieativity neeueu foi the stiuggle" (Inteiview #4S).
Eneigy is spent, iathei, on meeting iequiiements. While iequiiements encouiage a
focus on a foimal ielation of accountability, mainly an auministiative anu financial
accountability to funueis (0'Bwyei & 0neiman, 2uu8), they also leave little time anu
iesouices foi othei types of activities that uo not incluue funuing agenciesgiving
the impiession that these activities aie beyonu the scope of inteinational
uevelopment. This shaies similaiities with 0akes et al.'s (1998) analysis of how the
intiouuction of business plans in publicly funueu oiganizations incieaseu the
amount of time manageis allocateu to ievenue-geneiating activities, at the expense
of othei business objectives, which hau the bioauei effect of unueimining the
oiganizations' social anu cultuial capitals (see also, Ebiahim, 2uu2).
16

V'/+<$. 4+ 4+.(,45&4)+ ,$F*4,$0$+&.
While oveiwhelming Nu0s with iequiiements uiiects theii gaze towaius
funueis' accountability iequiiements, seemingly munuane insciiptions such as
invoices anu ieceipts caive "fixeu paths" (Beleuze & uuattaii, 1987, S87) that
iegulate ielations among oiganizations anu ieinfoice the assemblage's
auministiative bounuaiies.
Invoices anu ieceipts insciibe financial tiansactions. They also encouiage
anu uiscouiage Nu0s fiom engaging in ceitain financial ielations. That is, financial
ielations aie encouiageu among oiganizations that have the capacity to piouuce
these insciiptions accoiuing to agencies' specifications. Invoices anu ieceipts aie an
impoitant pait of an Nu0's accountability piactices anu iepoits. These aie bounu by
vaiious iules: some funueis iequiie them in a ceitain oiuei anu with paiticulai
seals, some accept photocopies while otheis want oiiginals, some accept a ceitain

16
The quote iaises issues of piofessionalization, the impact of piofessional knowleuge anu
expeitise on the piocesses uiscusseu, anu the shifting iuentities of Nu0 woikeis. Bowevei,
such issues aie beyonu the scope of this papei.
Su
amount foi tillcash ieceipts while otheis piefei the inclusion of moie foimalizeu
ieceipts (e.g. incluue suppliei's tax iuentification numbei).
The emphasis given to invoices anu ieceipts is uiiectly linkeu to goveinment
initiatives in both El Salvauoi anu uuatemala to iegulate the infoimal economy, foi
example thiough campaigns foi businesses to iegistei with state tax agencies. As the
state takes steps to foimalize the economy, inteinational agencies aie bettei able to
enfoice stiictei ieceipt anu invoicing policies since moie businesses aie able to
pioviue piopei uocumentations foi tiansactions with Nu0s. Asiue fiom facilitating
moie compiehensive auuits, it also alteis (facilitates anu blocks) tiansactions that
affect paiticipation in the inteinational uevelopment assemblage.
Foi instance, the iequiiement has uiscouiageu connections with
oiganizations, commeicial oi otheiwise, that can't meet the papei tiail ciiteiia.
17

This has meant that Nu0s aie encouiageu to opt foi businesses (notably hotels anu
iestauiants) that, although moie expensive anu often fai fiom the community, aie
able to pioviue piopei uocumentation. Nu0s contiact outsiue businesses to pioviue
a seivice that they woulu piefei to be uone by the community wheie the
inteivention is taking place. Thus a municipal goveinment civil seivant, whose office
ieceiveu inteinational funuing foi a pioject with local community oiganizations,
noteu that although the iequiiement foi piopei ieceipts is unueistanuable, it is
fiustiating because the iequiiement uiscouiages community membeis fiom
oiganizing anu builuing theii own community hall. Foi him an effect is that "the
objective of having the community being involveu in its own uevelopment is lost in
ieu tape" (Inteiview #1u). Anothei inteiviewee echoeu a similai sentiment,
suggesting that the uevelopment potential of a constiuction pioject was not
achieveu:
It coulu have been constiucteu using people fiom the community. 0sing a
piivate company piomoteu the constiuction of ioofs, but not community
uevelopment. I am inteiesteu in foity community membeis paitaking anu
leaining so that they can have souices of income. (Inteiview #S)

17
The iole of papei tiails in enabling anu uiscouiages ceitain foims of accountability
(especially combating oi facilitating fiauu) is uiscusseu in Neu et al (in piess). Bovens (2uu7)
aigues that an impoitant uimension of accountability is a focus on the pievention of fiauu
anu coiiuption.
S1
The quote illustiates that the iequiiement foi paiticulai types of insciiptions
uiscouiages community oiganizing aiounu the pioject, oi at least alteis theii type of
involvement. This extenus beyonu iestiicting ceitain types of community
paiticipation as it also cieates an auministiative space that facilitates businesses
that aie able to pioviue piopei ieceipts.
The iequiiement foi insciiptions such as invoices anu ieceipts also has the
effect of iestiicting access to inteinational uevelopment funus. The above-
mentioneu civil seivant uesciibeu this iestiiction as unueimining the
"uemociatization of uevelopment":
I think that in geneial teims the biggest pioblem is the establishment of a lot
of mechanisms that help contiol the use of iesouices; these aie impoitant,
but ultimately they affect the uemociatization of inteinational coopeiation.
Inteinational coopeiation has become a piivilegeu ciicle maue up of those
who have the knowleuge anu know how to hanule all the foims, templates,
anu iules. (Inteiview #1u)
This is paiticulaily the case foi Nu0s that uo not have the appiopiiate
auministiative anu technical capacity to compete foi inteinational uevelopment
funus oi to piouuce the iequiieu insciiptions. 0ften, auministiative iequiiements
aie moie oneious foi smallei Nu0s (cf. Rahaman et al., 2u1u), making aiu funus less
accessible, which, foi Nitlin et al. (2uu7) suggests the incieaseu concentiation of aiu
funus in a select numbei of Noithein anu Southein Nu0s.
Insciiptions, such as ieceipts anu invoices, help systematize connections
among auministiatively consistent oiganizations (Nu0s, business, the state
appaiatus), while slowing uown anu iestiicting financial connections with
oiganizations that uo not meet the iequiiements. Iuentifying foibiuuen types of
tiansactions anu excluueu oiganizations seives to iuentify the inteinational
uevelopment assemblage's bounuaiies anu stiengthens the financial ties among
oiganizations in the assemblage. Bemaicating bounuaiies anu systematizing
ielations gives the assemblage its unity.
This has also encouiageu community businesses oi associations to legalize
anu foimalize to be able to pioviue seivices anu 'piopei' ieceipts to Nu0s. This is
not unlike the expeiiences of oiganizations, such as Antonio's, that legalizeu as
S2
Nu0s aftei the wai when a new institutional iegime anu the oppoitunity foi
inteinational funuing emeigeu. In both social justice oiganizations anu the infoimal
economy, we witness the state expanuing its soveieignty to aieas that weie at one
time out of its ieach.
V'/+<$. 4+ %*+34+< %#)2.
Changes in funuing flows have also alteieu ielations among components of
the assemblage. The funuing lanuscape has changeu in two ways: one, changes in
inteinational agencies' funuing piioiities in uuatemala anu El Salvauoi anu two, the
pievalence of goveinment buugetaiy suppoit wheieby aiu flows aie uiiectly
uepositeu into goveinment coffeis foi them to uisbuise. These changes have uiiect
beaiing on the financial anu political connections among oiganizations. They have
maue possible a space of financial unceitainty anu incieaseu competition among
Nu0s that encouiage financially motivateu alliances among them; they also facilitate
financial exchanges between Nu0s anu local goveinments, which jeopaiuizes the
foimei's autonomy.
The ieuuction of funus enteiing the iegion has significantly affecteu Nu0s.
18

The auministiatoi of an oiganization that woiks in the aiea of human iights
witnesseu a significant ieuuction in the oiganization's buuget as some of theii
funueis left the iegionthe staff of 2u has been ieuuceu to 4 (Inteiview #26). This
unceitainty has incieaseu tensions among Nu0s, iesulting in incieaseu competition
among them. Foi the uiiectoi of one Nu0: "theie aie fewei iesouices fiom
inteinational agencies anu incieasingly the pioject appioval piocess is moie
competitive
19
" (Inteiview #4u). Similaily, the pioject cooiuinatoi foi a uuatemalan
Nu0 iefeiieu to ielations among Nu0s as incieasingly "piotective" anu "teiiitoiial"
(Inteiview #Su). Changes in the flow of financial iesouices have enableu a ceitain

18
This ieuuction may be explaineu by changes in funueis' uevelopment piioiities. The
Canauian Inteinational Bevelopment Agency, foi example, no longei incluues uuatemala anu
El Salvauoi in theii list of piioiity iegions. Anothei explanation may be ielateu to the
financial ciisis. Accoiuing to the 0ECB, the financial ciisis has affecteu the flow of aiu to the
iegion. They iepoiteu: "This uecline iepiesenteu neaily 0SB 2.S billion in ieal teims anu
mostly affecteu countiies in Cential Ameiica as well as some laige aiu iecipients in Fai East
Asia (e.g. Inuonesia anu the Philippines)" (0ECB, 2u12).
19
Competition has also intensifieu as inteinational Nu0s iegistei anu set up offices in the
iegion, effectively competing with local Nu0s foi the same pool of iesouices (Agg, 2uu6).
SS
expiessivity to emeige: the assemblage is ueveloping a technical-auministiative anu
competitive iuentity.
In the miust of these tensions, agencies have taken steps to encouiage
collaboiation among pioject-implementing oiganizations. Consoitiums aie a iecent
appioach to piojects that incluue vaiious Nu0s anu an inteimeuiaiy inteinational
Nu0 oi aiu agency. While a means foi Nu0s to woik togethei towaiu a common
goal, these have often been ciiticizeu as alliances mainly baseu on accessing funus. A
pioject technician foi a uuatemalan Nu0 involveu in a consoitium showeu some
appiehension:
Consoitiums aie fine, but it shoulu be a ieal one. 0ften oiganizations foim
consoitiums anu iemain uiviueu as they execute the same pioject. Theie is
the "if we unite we have funus" mentality among some oiganizations anu we
think that it shoulu not be only about accessing iesouices. As an
oiganization we have to ask ouiselves: "what common vision uo we have
with the otheis." Because we have leaineu fiom this expeiience that if each
oiganization is uoing its own thing, the consoitium uoes not woik. The
agencies aie making it quite cleai though: "theie aie no funus unless you
unite as a consoitium." (Inteiview #22)
Bei comments not only ieveal a cautious stance towaius these funuing
oppoitunities anu the fiagility of some of the alliances, but also the oppoitunistic
appioach to access funus. Although theie aie cases wheie the consoitiums uo cieate
fiuitful connections among oiganizations (incluuing foi-piofit enteipiises) that
weie "once not pait of oui gioup of allies" (Inteiview #S2), it is also the case, as the
pioject cooiuinatoi of one uuatemalan Nu0 noteu, that Nu0s with uiffeiing political
backgiounus anu ielations to communities aie gioupeu togethei in these "unnatuial
alliances.foiceu by the funuing agencies" (Inteiview #S8). Political anu histoiical
uiffeiences (foi instance, baseu on Nu0s' histoiical affiliation with gueiiilla
oiganizations uuiing the wai) weie auministiatively oveicoueu, foi bettei oi woise,
as consoitiums.
This financial unceitainty has been met with othei changes in the flow of
uevelopment funus. Funuing agencies aie pioviuing buugetaiy suppoit to the
uuatemalan anu El Salvauoiian goveinment coffeis. Rathei than piesent pioposals
to the 0niteu Nations Bevelopment Piogiam (0NBP), foi example, Nu0s senu
pioposals uiiectly to goveinment offices that manage the funus. This has meant that
S4
Nu0s aie encouiageu to woik closei with theii state goveinments, but also
contiibutes to establishing links among the state agencies (Noith anu South)
implicateu in inteinational uevelopment.
Among the aims of bilateial anu multilateial aiu agencies is to stiengthen the
iole of goveinments as agents of theii own national uevelopment. As an employee at
a Euiopean bilateial aiu agency commenteu:
We have funus foi the institutional stiengthening of goveinment. They
manage it thiough a committee that incluues theii ministiy of finance, office
of the piesiuency, anu ministiy of inteinational coopeiation. Funus can be
useu foi pietty much anything to uo with goveinment. Foi example, the
ministiy of euucation, they may want to cieate a piogiam foi bettei civil
seivice auministiation at the municipal level. (Inteiview #8)
This contiibutes to making the state appaiatus of captuie auministiatively coheient
acioss nation-state bounuaiies, as state institutions in uuatemala anu El Salvauoi
intiouuce piogiammes anu technologies that equip them to manage inteinational
uevelopment funus. As a monitoiing anu evaluation specialist at a laige multilateial
agency noteu, goveinments not only neeu financial iesouices but also neeu piopei
management anu legislationthe Woilu Bank anu the Intei-Ameiican Bevelopment
Bank have foi instance been piomoting the use of iesult-baseu buugets in the iegion
(Inteiview #48).
Implicating goveinments in the auministiation of theii own uevelopment
has also been subject to ciitiques baseu on the uegiee of theii incompetence anu
woiiies about submitting pioposals to goveinment.
2u
Theie aie also conceins about
the implication of woiking foi the goveinment. A uuatemalan Nu0 pioject
cooiuinatoi uiscusseu this foim of coopeiation:
The agencies aie now telling us: "we aie stiengthening youi goveinment
thiough buugetaiy suppoit." So they tell us to go to the goveinment ministiy
iesponsible foi those piojects anu we enu up being subcontiacteu by them.
What we aie ciitiquing about the tenuency towaius sectoi-specific
buugetaiy suppoit is that we become employees of the goveinment. 0ui iole
as autonomous oiganizations uisappeais. (Inteiview #Su)

2u
An auministiatoi foi an Nu0 investigating human iights violations uuiing the wai
expiesseu concein about submitting pioposals to the goveinment because the Nu0 is
piepaiing couit cases against officials anu militaiy peisonnel that continue to have close
links with the goveinment (Inteiview #26).
SS
These uevelopments have ieinfoiceu Nu0s' ielation to, anu maybe even uepenuence
on, theii local state agencies. The buugetaiy suppoit appioach situates the Nu0
closei to local components of the state's appaiatus, an appaiatus that it once uiiectly
iesisteu. The feeling of woiking "foi the state" is especially uisconceiting foi Nu0s
involveu in the social movement's political stiuggle that goes back to the wai. It
shows that Nu0s aie simultaneously enmesheu in statist ielations with
inteinational aiu agencies anu moie local actualizations of the state appaiatus.
So fai we have exploieu the way accountability iequiiements anu changes in
funuing flows cement ielations among components of the assemblage. We have
iuentifieu thiee inteiielateu ways in which these oveicouing piocesses seem to
happen: inunuating Nu0s in auministiative woik, iequiiing oiganizations to
'piopeily' insciibe tiansactions, anu changing funuing flows. The systematization of
ielations is pait of the oveicouing piocess that makes the composition moie
cohesive as a unit.
Although seemingly innocuous, this systematization of ielations thiough
funuing anu accountability iequiiements helps to consoliuate the eaily piocess of
teiiitoiialization anu couing (it ieinfoices bounuaiies, foi example) anu enables the
emeigence of a moie oi less homogenizeu unity that is buieauciatically integiateu
into the state appaiatus. The Nu0s iuentifieu two uangeis. Fiist, these
auministiatively meuiateu connections anu bounuaiies help give the assemblage a
singulaiity. This is notable in the way accountability is iestiicteu to an
auministiative space in which political anu financial ielations aie iegulateu
iestiicting the possibility of making connections beyonu it (to othei stakeholueis)
anu encouiaging financially motivateu connections anu a competitive enviionment.
It makes possible the emeigence of an iuentity, chaiacteiizeu by a technociatic
uevelopmental expiession (piojects), competition, anu financial oppoitunity, which
fuithei subsume the vestiges of the social movement's notions of tiust anu
soliuaiity that opeiate in inteinational uevelopment. Seconu, Nu0s with linkages to
the social movement (such as Antonio's) opeiate in this auministiative space that is
iegulateu, but also it co-inhabits with, local anu inteinational aiticulations of the
state appaiatus (local goveinments anu aiu agencies)in which, the foimei, just
shy of two uecaues ago, tiieu to exteiminate the social movement thiough teiioi
S6
anu violence. A moie geneializeu effect is that this enables local goveinment
uevelopment ministiies anu inteinational aiu agencies to continue in a moie subtle,
but peihaps moie effective, way the piocess of captuie that the militaiy component
of the state's appaiatus sought to achieve uuiing the wais. A uuatemalan
community oiganizei with yeais of expeiience in the peasant stiuggle foi lanu put it
quite bluntly: "Inteinational coopeiation has been able to uo what the militaiy was
not able to uo uuiing the wai: uisaiticulate the social movement" (Inteiview #62;
see also !"#$%&' )*+&, - ./ 012%3 4556).
21
As this quote suggests, accountability anu
funuing iequiiements take on a moie nefaiious iole. Accountability takes on a new
foim when agents inteinalize the wishes of piincipals; accountability piocesses anu
calculative methous mean that theie is less conflict of inteiest in accountability
ielations.

C# D.-*60&1.-
We have analyzeu how funuing agencies' accountability iequiiements aie
implicateu in goveining the inteinational uevelopment assemblage thiough
stiatification. Noie specifically, we examine how 0ECB-membei state funuing
agencies ueploy theii auministiative piogiamme of new public management anu
ielateu technologies thiough iequiiements insciibeu in theii funuing anu
accountability iequiiements. The new institutional context aftei the wai anu the
suppoit of inteinational agencies in the piocess of ieconstiuction maue possible the
inclusion of social movement oiganizations into inteinational uevelopment
(&$,,4&),4/#4C/&4)+). Inclusion, though, also meant auopting ceitain auministiative
iequiiements. The similaiity of 0ECB-membei state funuing iequiiements enables
an auministiative similaiity among funu iecipients, mainly in oiganizational foim
anu moue of uevelopment inteivention. The stiategic plan enables the aiiangement
of these homogenizeu units accoiuing to agency's piogiammatic anu geogiaphical
segment (()34+<). It also enables the emeigence of a coheient whole by cutting off,
slowing uown, but also facilitating new ielations among component paits

21
Neu anu Theiiien (2uuS) anu Funnell (1998) pioviue poweiful examples of the extieme
ways in which accounting infoimation is useu to aiiange, assimilate, anu even exteiminate, a
population.
S7
()=$,()34+<). We iuentify thiee key ways in which these functions aie facilitateu:
Fiistly, oiganizations become auministiatively inunuateu, uiiecting theii gaze to
theii accountability ielation with the agency (0'Bwyei & 0neiman, 2uu8) making it
uifficult to get involveu in bioauei political anu uevelopment stiuggles. Seconuly,
iequiiements foi insciiptions such as invoices anu ieceipts fuithei cement these
ielations by iegulating the possible financial anu auministiative exchanges among
components (Rahaman et al., 2u1u). Lastly, changes in funuing flows have maue
possible the emeigence of a paiticulai iuentity (e.g. it expiesses a competitive anu
financially motivateu enviionment) anu fuithei systematizeu financial anu
auministiative ielations among oiganizations (i.e. to local goveinments anu to othei
Nu0s via consoitiums). This oveicouing gives the composition a unity anu iuentity.
In total, these piocesses consoliuate these moie oi less similai oiganizations into a
unifieu fielu, a piocess of becoming a component of the state appaiatus.
The aiticle auuiesses calls foi stuuies on how funuing agencies' funuing anu
accountability iequiiements affect Nu0s' mission (0'Bwyei & 0neiman, 2uu8) anu
how Nu0's "involvement in auvocacy, political mobilization oi community
engagement is uampeneu by wiuespieau auoption of evaluative metiics" (Bwang &
Powell, 2uu9, 29S). We show how social justice oiganizations such as Antonio's aie
legally, auministiatively, anu politically tiansfoimeu as they aie enmesheu in
hieiaichical anu foimal accountability ielations with funuing agencies. That is,
conuitions aie cieateu wheie Nu0s' emancipatoiy aspiiations anu theii objective of
woiking with communities anu othei components of the social movement aie
ieuiiecteu anu blockeu as hieiaichical accountability is foimalizeu thiough financial
anu auministiative mechanisms anu socializeu, infoimal, anu naiiative appioaches
to accountability become less possible. Bieiaichical accountability, togethei with
chionic uepenuence on funus, enables a singulaiity at the oiganizational anu pioject
level, but also at the level of inteinational uevelopment. We see a change not only in
Nu0s' activism anu community engagement, but also the consoliuation of these
changes at the level of the fielu in which they opeiate.
These changes aie not only confineu to Nu0s anu inteinational
uevelopment, but have laigei political implications foi the social movement anu
stiategies foi unueistanuing, woiking with, oi iesisting the state-foim moue of
S8
uomination (Bay, 2uuS; Newman, 2uu1). While a change in Nu0s anu inteinational
uevelopment, it is also a change in the social movement as connections with
communities, non-foimalizeu social justice oiganizations, anu notions of "tiust" anu
"soliuaiity" aie ieconceiveu, blockeu, anu subsumeu. Noieovei, as oiganizations
plug into inteinational uevelopment, they aie moie exposeu to "uominant iueas anu
iules that tiavel with uevelopment financein paiticulai in the cuiient context,
iueas ielateu to neolibeialism anu secuiity" (Nitlin et al., 2uu7, 17uS). The social
movement becomes moie vulneiable. As Escobai anu 0steiweil aigue "the
neolibeial state is moie auept than evei at co-opting the uemanus of movements"
(2u1u, 2u1). Buiing the wai the goveinments in uuatemala anu El Salvauoi sought
to uestioy elements of the social movement thiough foice; now it uoes so
uiscuisively by "pioposing what appeais as an even moie commonsensical stiategy
that aiticulates well with neolibeial pioposals" (Escobai & 0steiweil, 2u1u, 2u2).
Nunuane uevelopments such as iequiiing the legalization of the oiganization, the
auoption of the pioject as a moue of uevelopment inteivention, the submission of
iepoits with appiopiiate invoices anu ieceipts, anu auministiatively oveiwhelming
Nu0s cieate financial unceitainty. These aie mechanisms thiough which the state
"uepiives |oiganizationsj of theii mouel, submits them to its own, anu allows them
to exist" (Beleuze & uuattaii, 1987, S7S) as technical anu piofessionalizeu
instiuments of inteinational uevelopment that actualize anu peipetuate the state-
foim.
Beleuze anu uuattaii helps us think about anu analyze oui fielu
obseivations. Theii iueas have influenceu stuuies in accounting (Neu et al., 2uu9;
Naitinez, 2u11; Nennicken & Nillei, 2u12), oiganizations anu management
(Siensen, 2uuS; Boje, 199S), anu social movements anu inteinational uevelopment
(Bay, 2uuS; Escobai & 0steiweil, 2u1u). Foi the puiposes of this aiticle, Beleuze anu
uuattaii's concepts of assemblage, stiatification, teiiitoiialization, couing,
oveicouing, anu the state-foim contiibute to oui unueistanuing of a paiticulai foim
of goveinance anu the way it inteivenes by constituting actois anu the fielu in which
they opeiate. The auuition of Beleuze anu uuattaii's concepts offeis fiuitful
contiibutions to the accounting liteiatuie in goveinmentality.
S9
Theie aie two ways in which this stuuy builus on the goveinmentality
liteiatuie. Fiist, we theoiize not a paiticulai state, but an oiganizing piinciple, the
state-foim, anu the way it is actualizeu as the state-appaiatus of captuie which
inteivenes thiough stiatification. Like Foucault, Beleuze anu uuattaii maintain that
mouein goveinance uoes not necessaiily function thiough iepiession (as it uiu
uuiing the wais in uuatemala anu El Salvauoi) but thiough "noimalization,
mouulation, mouelling, anu infoimation that beai on language, peiception, uesiie,
movement, etc." (Beleuze & uuattaii, 1987, 4S8). Anu, similai to goveinmentality-
baseu stuuies, this aiticle consiueis how this foim of goveinance is uiffuseu
thioughout the social lanuscape. But theie aie uiffeiences between Foucault anu
Beleuze anu uuattaii.
Foucault ciitiques theoiies of the state that aie baseu on "state phobia"
(Foucault, 2uu8). These theoiies aie chaiacteiizeu by a state that is intiinsically
expansive "to the point that it will come to take ovei entiiely that which is at the
same time its othei, its outsiue, its taiget, anu its object, namely: civil society." A
state that shaies a "soit of genetic continuity.between uiffeient foims of the state"
(Foucault, 2uu8, 187). Foi Foucault, the uangei of this theoiization is that it,
"uepiives |the statej of theii specificity" anu "enables one to avoiu paying the piice
of ieality" (Foucault, 2uu8, 188).
Beleuze anu uuattaii's (1987) conceptualization of the state contains some
elements of this state phobia (Patton, 2u1u). But what we have sought to uo in this
aiticle is to biing out what seem to be the commonalities between Foucault's
goveinmentality anu Beleuze anu uuattaii's theoiization of the state. We think,
along with Beleuze anu uuattaii, that the state-foim is an "abstiact machine" that is
actualizeu, piincipally, as the appaiatus of the state, anu that it is expansive anu
opeiates thiough stiatification. Similai to how Foucault's panoptic institutions (such
as piisons, hospitals, anu factoiies) in Westein inuustiial societies actualizeu a
uisciplinaiy uiagiam, the state-foim is a soit of uiagiam, an abstiact machine
immanent to the social bouy, that is uiffeiently actualizeu thiough time while
ietaining some of its piincipal featuies (hieiaichical, expansive, stiatifying, etc.).
Noieovei, to attenu to Foucault's caution towaius "specificity" anu pay "the piice of
ieality" we empiiically examine specific aiticulations of the state-foim's oiganizing
4u
piinciple that opeiates thiough auministiative piogiammes anu technologies
associateu with funuing agencies' funuing anu accountability iequiiements. We can
uo this fiom the point of view of goveinmentality, but we also think that Beleuze
anu uuattaii's concepts biing foith anu help explain the specific stiatification
piocesses anu style of state inteivention that we obseiveu. This is impoitant
because it shows how accounting anu accountability aie implicateu, how they aie
useu anu the effects they have, in a state-foim moue of goveinance.
Seconu, anu moie specific to the accounting goveinmentality liteiatuie,
stuuies have exploieu empiiical sites wheie theie is a visible institution aiianging a
paiticulai inteivention (cf. Neu et al., 2uu6; Pieston, 2uu6; Rahaman, et al., 2u1u;
Nillei & 0'Leaiy, 2uu7). Although we aie inteiesteu in a paiticulai site of
inteivention (the inteinational uevelopment assemblage in uuatemala anu El
Salvauoi), we have taken a moie uecentieu appioach to the ueployment of foices; in
this case, an assemblage of 0ECB-membei states anu theii bilateial anu multilateial
aiu agencies employing accounting anu accountability technologies that fall unuei
the geneial neolibeial piogiamme of new public management. A moie uecentieu
appioach encouiages us to focus on accountability in multi-level institutions.
To unueistanu the effects of this moue of goveinance we stuuy how an
assemblage is constiucteu anu tiansfoimeu thiough the stiatification piocesses of
teiiitoiialization-couing anu oveicouing. These piocesses sheu light on accounting
stuuies that investigate the constiuction anu stabilization of netwoiks (Pieston et
al., 1992; Chua, 199S; Biieis & Chua, 2uu1). Beleuze anu uuattaii's concepts enable
us to establish a closei ielation between netwoik constiuction, stiatification, anu
goveinance. 0ui case of how funuing anu accountability iequiiements aiiange a
composition of oiganizations anu political aspiiations emphasizes how
oiganizations aie pluggeu in fiom anothei netwoik anu become the object of
tiansfoimation as pait of a laigei piocess of netwoikassemblage constiuction anu
goveinance. In this stuuy, both the oiganizations anu the emeiging assemblage of
inteinational uevelopment aie geneiateu thiough stiatification: neithei pie-exist
each othei.
41
Fuithei, as Nouiitsen anu Thiane (2uu6) show, management anu
accounting contiols aie useu to "incluue anu excluue", theieby making possible the
iuentification of the assemblage's insiue anu outsiue anu the enactment of
bounuaiies. This is impoitant because it shows how funuing anu accountability
iequiiements act as filteis that enable the bounuaiies of an expansive
auministiative space, anu, with the iuentification of these bounuaiies, theie aiises
oppoitunities to use accounting anu accountability mechanisms foi escape (Neu et
al., in piess), anu foi contesting statist ielations. The escape anu contestations of
bounuaiies, in othei woius, may enable an accountability that is multiple, oi what
Kamuf (2uu7) calls accounteiability (Kamuf, 2uu7), wheieby actois can pioviue
alteinative (countei) conceptions anu mechanisms foi accountability, foi example
consiueiing naiiative accounts, accounts that emphasize community builuing,
ueveloping new (global anu local) alliances, anu oi policy making.
uiven oui finuings, futuie stuuies may wish to exploie whethei, anu if so
how, woiking within the incieasingly stiatifieu assemblage also offeis oppoitunities
foi political anu auministiative expeiimentation that make possible othei ways of
uoing politics, othei ways of thinking anu oiganizing. Foi Beleuze, "politics is active
expeiimentation since we uo not know in auvance which way a line is going to tuin"
(1987, 1S7). Although at some cost, plugging into the stiatifieu inteinational
uevelopment assemblage has affoiueu Nu0s anu the social movement with the
financial, political, anu auministiative iesouices to continue theii woik (oi at least a
vaiiation of theii woik). With this in minu, it may be woithwhile to investigate how
contestation is manifesteu in the stiatifieu assemblage of inteinational
uevelopment. Li (2uu7, 264) notes that while theie is acknowleugement that the
expansion of goveinance is met with contestation anu uivision (e.g. Rose, 1999, S1),
theie has been little attempt to follow thiough anu exploie how contestation is
manifesteu. Anu, while the focus of this stuuy was mainly on the way funuing anu
accountability iequiiements stiatifieu inteinational uevelopment, it may be also
woithwhile to take a closei look at how the social movement opeiates; that is: to
what extent anu how management anu accounting uevices aie implicateu in social
movement assemblages "composeu of innumeiable elements that iemain uiffeient,
one fiom the othei, anu yet communicate, collaboiate, anu act in common" (Baiut &
42
Negii, 2uu4, 14u). This woulu also offei a space foi stuuies of the opeiation of Nu0
accounteiability (NcKeinan, & NcPhail, 2u12).



4S
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