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Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study

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  • Luisa Lombardi
  • Barry J. Cooper

Abstract

type="main"> The aim of this article is to explore the role that accounting skills and accounting qualifications may play in entering fields that have been virtually closed to Aboriginal and Torres Strait Islander (ATSI)[Aboriginal] people. It is acknowledged in the literature that accounting processes and accountants have historically had a domineering and detrimental impact on marginalised groups, such as ATSI peoples. However, we propose an alternative viewpoint using a Bourdieun perspective and theorise that accounting skills and accounting qualifications (capital) can open doors to powerful organisations and institutions (fields). As this is an exploratory study, we have limited our analysis to one key aspect of the Bourdieun framework, namely that of field. To that end, we examine accounting and other organisations that have traditionally closed their doors to marginalised groups in society. Interviews were conducted with ATSI people who have successfully gained entry into the field of the accounting profession, in an effort to understand the experiences and barriers they faced and to investigate the role that accounting skills plays in enabling ATSI people access to fields and decision-making positions that have traditionally been inaccessible to them.

Suggested Citation

  • Luisa Lombardi & Barry J. Cooper, 2015. "Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study," Australian Accounting Review, CPA Australia, vol. 25(1), pages 84-99, March.
    • Handle: RePEc:bla:ausact:v:25:y:2015:i:1:p:84-99
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    File URL: http://hdl.handle.net/10.1111/auar.12040
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    References listed on IDEAS

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    Cited by:

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    2. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    3. Bryer, Alice, 2023. "Critical accounting as an indigenous project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    4. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2022. "Accounting and First Nations: A Systematic Literature Review and Directions for Future Research," Australian Accounting Review, CPA Australia, vol. 32(2), pages 156-180, June.

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