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Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea

Author

Listed:
  • Chandana Alawattage
  • Danture Wickramasinghe

Abstract

Purpose - This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea. Design/methodology/approach - The paper draws on James Scott's political anthropology to examine how subalterns' resistance and emancipatory accounting triggers structural transformations. Findings - An attempt is made to theorise subaltern resistance as a form of emancipatory accounting. Concerning the commentaries that accounting has been to suppress or hegemonise the subalterns and appreciating the analysis of indigenous resistance implicated in emancipatory potential, this paper examines how a distinct subaltern group in Ceylon Tea deployed their own weapons towards the changes in GAS. Originality/value - The accounting literature neglects how subalterns reconstruct governance and accountability structures: this paper introduces a social accounting perspective on resistance, control and structural transformations. Also, it introduces to accounting researchers James Scott's political anthropology as an alternative framework.

Suggested Citation

  • Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 379-404, March.
  • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:3:p:379-404
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    References listed on IDEAS

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    1. Hopper, Trevor & Storey, John & Willmott, Hugh, 1987. "Accounting for accounting: Towards the development of a dialectical view," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 437-456, August.
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    3. Ogden, Stuart & Bougen, Philip, 1985. "A radical perspective on the disclosure of accounting information to trade unions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 211-224, April.
    4. Maria Cadiz Dyball & Wai Fong Chua & Chris Poullaos, 2006. "Mediating between colonizer and colonized in the American empire: Accounting for government moneys in the Philippines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 47-81, January.
    5. Deepananda Herath & Alfons Weersink, 2007. "Peasants and plantations in the Sri Lankan tea sector: causes of the change in their relative viability ," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 51(1), pages 73-89, March.
    6. Maria Cadiz Dyball & Wai Fong Chua & Chris Poullaos, 2006. "Mediating between colonizer and colonized in the American empire: Accounting for government moneys in the Philippines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 47-81, November.
    7. repec:eee:crpeac:v:19:y:2008:i:3:p:293-339 is not listed on IDEAS
    8. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438.
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    Citations

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    Cited by:

    1. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
    2. repec:hal:journl:hal-00645359 is not listed on IDEAS
    3. repec:dau:papers:123456789/5670 is not listed on IDEAS
    4. repec:eee:crpeac:v:22:y:2011:i:1:p:1-19 is not listed on IDEAS
    5. Cameron Graham, 2009. "Accounting and subalternity: enlarging a research space," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 309-318, March.
    6. repec:dau:papers:123456789/9497 is not listed on IDEAS
    7. repec:eee:crpeac:v:23:y:2012:i:3:p:244-257 is not listed on IDEAS
    8. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    9. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
    10. repec:eee:crpeac:v:41:y:2016:i:c:p:18-33 is not listed on IDEAS
    11. repec:eee:crpeac:v:20:y:2009:i:6:p:701-715 is not listed on IDEAS
    12. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    13. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
    14. Vassili Joannides & Stéphane Jaumier, 2011. "Accounterability ou l'accountability par la bande," Grenoble Ecole de Management (Post-Print) hal-00645359, HAL.
    15. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
    16. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    17. repec:eee:crpeac:v:22:y:2011:i:4:p:396-414 is not listed on IDEAS

    More about this item

    Keywords

    Accounting; Governance; Sri Lanka; Tea;

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