Indigenous practices of accounting on the ground: a Bourdieusian perspective
dc.contributor.author | Fukofuka P | |
dc.contributor.author | Finau G | |
dc.contributor.author | Scobie, Matthew | |
dc.date.accessioned | 2022-04-06T03:10:56Z | |
dc.date.available | 2022-04-06T03:10:56Z | |
dc.date.issued | 2022 | en |
dc.date.updated | 2022-03-16T22:57:00Z | |
dc.description.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. | en |
dc.identifier.citation | Fukofuka P, Scobie M, Finau G Indigenous practices of accounting on the ground: a Bourdieusian perspective (2022). Accounting, Auditing &; Accountability Journal. (ahead-of-print). | en |
dc.identifier.doi | http://doi.org/10.1108/aaaj-11-2021-5529 | |
dc.identifier.issn | 0951-3574 | |
dc.identifier.uri | https://hdl.handle.net/10092/103519 | |
dc.language | en | |
dc.language.iso | en | en |
dc.publisher | Emerald | en |
dc.rights | All rights reserved unless otherwise stated | en |
dc.rights.uri | http://hdl.handle.net/10092/17651 | en |
dc.subject.anzsrc | 1501 Accounting, Auditing and Accountability | en |
dc.subject.anzsrc | Fields of Research::45 - Indigenous studies::4505 - Aboriginal and Torres Strait Islander peoples, society and community::450501 - Aboriginal and Torres Strait Islander accounting | en |
dc.subject.anzsrc | Fields of Research::45 - Indigenous studies::4519 - Other Indigenous data, methodologies and global Indigenous studies::451904 - Global Indigenous studies peoples, society and community | en |
dc.subject.anzsrc | Fields of Research::44 - Human society::4410 - Sociology::441006 - Sociological methodology and research methods | en |
dc.subject.anzsrc | Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350199 - Accounting, auditing and accountability not elsewhere classified | en |
dc.subject.anzsrc | Fields of Research::44 - Human society::4401 - Anthropology::440107 - Social and cultural anthropology | en |
dc.title | Indigenous practices of accounting on the ground: a Bourdieusian perspective | en |
dc.type | Journal Article | en |
uc.college | UC Business School | |
uc.department | Management, Marketing and Entrepreneurship |
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