Indigenous practices of accounting on the ground: a Bourdieusian perspective

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Journal Article
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Journal Title
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Fukofuka P
Finau G
Scobie, Matthew

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.

Fukofuka P, Scobie M, Finau G Indigenous practices of accounting on the ground: a Bourdieusian perspective (2022). Accounting, Auditing &; Accountability Journal. (ahead-of-print).
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
1501 Accounting, Auditing and Accountability
Fields of Research::45 - Indigenous studies::4505 - Aboriginal and Torres Strait Islander peoples, society and community::450501 - Aboriginal and Torres Strait Islander accounting
Fields of Research::45 - Indigenous studies::4519 - Other Indigenous data, methodologies and global Indigenous studies::451904 - Global Indigenous studies peoples, society and community
Fields of Research::44 - Human society::4410 - Sociology::441006 - Sociological methodology and research methods
Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350199 - Accounting, auditing and accountability not elsewhere classified
Fields of Research::44 - Human society::4401 - Anthropology::440107 - Social and cultural anthropology
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