Accounting and accountability relations: colonization, genocide and Canada’s first nations

Neu, Dean

doi:10.1108/09513570010334126

Cited by 163 publications

(161 citation statements)

References 18 publications

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“…This is not to suggest that prior accounting research has ignored cultural issues, the opposite is in fact the case. For example, the work on race and accounting (Annisette, 2003;Neu, 2000) has shown considered care in exploring the significance of cultural differences and how these impact on accounting. Studies of gender (Kirkham, 1992;Lehman, 1992) and religion (Parker, 2001) have also paid due attention to cultural manifestations.…”

Section: Concluding Commentsmentioning

confidence: 99%

Accounting and everyday life: towards a cultural context for accounting research

Jeacle

2009

Qualitative Research in Accounting &Amp; Management

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PurposeThe purpose of this paper is to set out a research agenda for the study of accounting and everyday life. Reiterating Hopwood's seminal call, the paper aims to stress the importance of the everyday for furthering not only an understanding of accounting practice, but also culture more generally. For example, the study of the everyday may shed light on the calculative technologies at play in significant cultural shifts and transformations.Design/methodology/approachThe paper draws on secondary literature to illustrate the potential of adopting a cultural context in accounting research. In addition, it also suggests new research sites firmly embedded in the everyday.FindingsThe paper is structured around three sections, each of which examines a particular aspect of everyday culture. In consumerism, the role of an overhead allocation technique in the creation of garment standardised sizing systems is explored. The potential role of accounting within the contemporary fashion industry is also suggested in this section. In the home section, the impact of standard costing practices in the dissemination of a classically inspired style of interior design and exterior architecture is discussed. In the final section, the significance of leisure and entertainment in everyday life is considered and some suggestions made regarding sites for future research in this field.Originality/valueThe paper's value arises from highlighting the potential of the everyday as a site for furthering an understating of accounting. In particular, it calls on researchers to recognise the significance of the everyday and to broaden the cultural context of their studies to encompass everyday activities.

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Section: Concluding Commentsmentioning

confidence: 99%

Accounting and everyday life: towards a cultural context for accounting research

Jeacle

2009

Qualitative Research in Accounting &Amp; Management

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“…Distinguishing between 'hardwares' of imperialism, such as military arms, and 'softwares,' such as language, disease and accounting [Fanon, 1963;Headrick, 1981Headrick, , 1988Miller and Rose, 1990;Said, 1993;Bell et al, 1995;Neu, 2000a, b] various authors have identified and tracked the manner in which these technologies facilitated the process of conquest and colonization. The vocabulary of colonialism has been useful, therefore, in contextualizing the manner in which accounting helped to translate imperial objectives into practical effect, in the process mediating the relationship between the colonial power and the colonized [Davis and Huttenback, 1988;Miller and Rose, 1990;Preston et al, 1997;Neu, 1999Neu, , 2000a. This paper extends our understanding of the ways in which accounting information can be used to affect the regulative and distributive ambitions of powerful elites [Miller and Rose, 1990;Preston et al, 1997].…”

Section: Introductionmentioning

confidence: 71%

Auditing and Audit Firms in Germany Before 1931

Evans

2003

Accounting Historians Journal

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Considerable differences exist between Germany and Anglo-American countries in the development of the statutory audit, the emergence of professional associations of auditors, and the legal and organizational forms of audit firms. This paper examines historical developments in Germany from the late 19th century, to the formal regulation of auditing and the audit profession in 1931. Its main objective is to provide a better understanding of the comparatively slow development of the audit in Germany and reveal attitudes towards the audit and the forms of audit firms. A secondary objective is to examine the use of agency theory frameworks for this type of historical research. The study draws on primary and secondary sources, both of which have been underutilized by previous authors. The paper finds that many of the unique features of the development of auditing in Germany and the solutions adopted there can be traced to historical differences concerning the objectives of the audit, the structure of the audit market and the foundations of the audit profession. It further adds to the critique of agency theory assumptions in historical contexts.

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“…Karenanya, seperti peta, analisis akuntansi membangun sebuah citra tertentu, sehingga isu-isu penting akan mungkin untuk diselesaikan. Karakter dari intervensi ini dapat berbentuk regulatif dan distributif, di mana kebijakan/tujuan yang dioperasionalkan dengan tehnik akuntansi tidak hanya mengatur tindakan individu/kelompok, tetapi juga mendistribusikan kekayaan masyarakat secara keseluruhan (Neu, 2000).…”

Section: Gambar 2 the Accountability Triadunclassified

[Re]konstruksi Akuntabilitas: Sebuah Tinjauan Akuntansi Dan Sistem Informasi Dari Perspektif Lokal

Damayanti¹,

Wang²,

Darmawati³

et al. 2017

EKUITAS

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Accounting reforms in the public sector aims to improve the quality of information provided to decision makers and stakeholders. Improving the quality of information needed to drive accountability and performance in public sector organizations. This is important because the accounting information plays a key role in decision-making in the organization. This study aims to determine "how accounting information is interpreted by the community and Keywords: accountability, accounting, information systems ABSTRAKReformasi akuntansi di sektor publik bertujuan untuk meningkatkan kualitas informasi yang diberikan kepada para pembuat keputusan dan stakeholder. Peningkatan kualitas informasi perlu dilakukan untuk mendorong akuntabilitas dan kinerja dalam organisasi sektor publik. Hal ini penting mengingat informasi akuntansi memainkan peran kunci dalam pengambilan keputusan pada organisasi. Studi ini bertujuan untuk mengetahui "bagaimana informasi akuntansi dimaknai oleh masyarakat dan pemerintah daerah Kabupaten Gowa dalam konstruksi akuntabilitas publik". Studi ini melibatkan metodologi interpretif yang menggunakan cara pandang para nominalis dari paham nominalism yang melihat realitas sosial sebagai sesuatu yang tidak lain adalah label, nama, atau konsep yang digunakan untuk membangun realitas. Para nominalis memandang bahwa sesungguhnya tidak ada sesuatu yang nyata. Nama-nama hanya dianggap sebagai kreasi artifisial yang kegunaannya tergantung pada kesesuaian untuk mendeskripsikan, memberikan arti, dan menegosiasi sesuatu atau dunia luar. Studi ini menemukan bahwa pemerintahan kabupaten Gowa belum melakukan upaya sukarela untuk menyesuaikan model pengelolaan dan pelaporan mereka dengan kebutuhan khas akuntabilitas sektor publik. Penyesuaian semacam ini seharusnya dimulai dari pendefinisian dengan jelas tujuan yang ditugaskan pada pemerintah daerah, sehingga dapat ditemukan indikator untuk mengukur sejauh mana tujuan telah tercapai.

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Accounting and accountability relations: colonization, genocide and Canada’s first nations

Cited by 163 publications

References 18 publications

Accounting and everyday life: towards a cultural context for accounting research

Accounting and everyday life: towards a cultural context for accounting research

Auditing and Audit Firms in Germany Before 1931

[Re]konstruksi Akuntabilitas: Sebuah Tinjauan Akuntansi Dan Sistem Informasi Dari Perspektif Lokal

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