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Accounting and subalternity: enlarging a research space

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  • Cameron Graham

Abstract

Purpose - The paper aims to describe the construction of thisAAAJspecial issue as an exercise in creating and consolidating social space for innovative accounting research. Design/methodology/approach - A review of prior literature and the events leading to thisAAAJissue are used to provide a context for the articles appearing in the issue. Findings - The paper suggests that accounting research is implicated in subalternity in complex ways, both through its construction of the subject of research and in its attempts to reproduce accounting researchers habituated to Western academic norms and practices. Research limitations/implications - The paper sets out some conditions for innovative accounting research on less developed countries and indigenous peoples. Originality/value - This journal issue is an attempt to expand research space by bringing together authors from different areas of accounting research, as well as a consolidation of vibrant existing streams of research. The paper introduces the special issue.

Suggested Citation

  • Cameron Graham, 2009. "Accounting and subalternity: enlarging a research space," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 309-318, March.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:3:p:309-318
    DOI: 10.1108/09513570910945633
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    References listed on IDEAS

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    1. Andrew Goddard & Mussa Juma Assad, 2006. "Accounting and navigating legitimacy in Tanzanian NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 377-404, April.
    2. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 379-404, March.
    3. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
    4. Darlene Himick, 2009. "Accounting and Chilean pension reform," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 405-428, March.
    5. Preston, Alistair M., 2006. "Enabling, enacting and maintaining action at a distance: An historical case study of the role of accounts in the reduction of the Navajo herds," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 559-578, August.
    6. Kelum Jayasinghe & Dennis Thomas, 2009. "The preservation of indigenous accounting systems in a subaltern community," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 351-378, March.
    7. Preston, Alistair & Oakes, Leslie, 2001. "The Navajo documents: a study of the economic representation and construction of the Navajo," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 39-71, January.
    8. Philip Constable & Nooch Kuasirikun, 2007. "Accounting for the nation‐state in mid nineteenth‐century Thailand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 574-619, July.
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    Cited by:

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    2. Adhikari, Pawan & Kuruppu, Chamara & Matilal, Sumohon, 2013. "Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments," Accounting forum, Elsevier, vol. 37(3), pages 213-230.
    3. Himick, Darlene, 2016. "Actuarialism as biopolitical and disciplinary technique," Accounting, Organizations and Society, Elsevier, vol. 54(C), pages 22-44.
    4. Miley, Frances & Read, Andrew, 2021. "Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    5. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    6. repec:dau:papers:123456789/5670 is not listed on IDEAS
    7. Jane Davison & Samantha Warren, 2009. "Imag[in]ing accounting and accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 845-857, July.

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    Keywords

    Developing countries; Accounting research;

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