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Indigenous practices of accounting on the ground: a Bourdieusian perspective


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


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
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

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