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Indigenous practices of accounting on the ground: a Bourdieusian perspective
Citation
Fukofuka, P and Scobie, M and Finau, G, Indigenous practices of accounting on the ground: a Bourdieusian perspective, Accounting, Auditing & Accountability Journal pp. 1-24. ISSN 1368-0668 (2022) [Refereed Article]
Copyright Statement
Copyright Emerald Publishing Ltd
DOI: doi:10.1108/AAAJ-11-2021-5529
Abstract
Purpose: This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform.
Design/methodology/approach: Empirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective.
Findings: By working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization influence accounting practice, including in budgeting and assurance.
Originality/value: Exploring Indigenous practices of accounting maintains Indigenous agency and opens up space for alternative understandings and practices of accounting. By illustrating how a community can influence the accounting practice of an organization, this study has implications for wider understandings of the cultural embeddedness of mainstream accounting and possible alternatives.
Item Details
Item Type: | Refereed Article |
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Keywords: | Australia, Aboriginal, Indigenous, Bourdieu, accounting practice |
Research Division: | Commerce, Management, Tourism and Services |
Research Group: | Accounting, auditing and accountability |
Research Field: | Accounting, auditing and accountability not elsewhere classified |
Objective Division: | Economic Framework |
Objective Group: | Other economic framework |
Objective Field: | Other economic framework not elsewhere classified |
UTAS Author: | Finau, G (Dr Glenn Finau) |
ID Code: | 149212 |
Year Published: | 2022 |
Web of Science® Times Cited: | 1 |
Deposited By: | Accounting |
Deposited On: | 2022-03-17 |
Last Modified: | 2023-01-10 |
Downloads: | 0 |
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