Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji

Finau, Glen; Chand, Satish

doi:10.1016/j.cpa.2022.102435

Cited by 10 publications

(11 citation statements)

References 49 publications

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“…The insights from this study of Purple House thus make several important contributions to the counter-accounting literature. First, our findings extend recent research by Andrew and Baker (2020), Finau and Chand (2023), George et al, 2023, Laine and Vinnari (2017 and Scobie et al (2020) by introducing Aboriginal cultural practices of collective governance which were found to support productive engagement with Allies and adversaries. The cultural integrity of a Yan angu imaginary, articulated by an Aboriginal-controlled entity, established a position of authority from which to demand accountability from government…”

Section: Concluding Discussionsupporting

confidence: 85%

“…The present study addresses this limitation by examining a case in which a counter-account has articulated the success of an Aboriginal community-controlled organisation in delivering meaningful change both to its beneficiaries and to the political context in which it operates. In so doing, this study represents a departure from a focus on counter-accounting as political activism and dissent (George et al, 2023, Scobie et al, 2020 or hidden, resistive practices (Alawattage and Wickramasinghe, 2009;Finau and Chand, 2023) to examine a social movement which has become formalised as a NFP organisation. In the case of Purple House, the counter-account has become focused on the construction and demonstration of a viable alternative through emotive and evidence-based discourses.…”

Section: Concluding Discussionmentioning

confidence: 99%

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Counter-accounting and social transformation: Yaṉangu way

Norris,

Kutubi,

Greenland

et al. 2023

AAAJ

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PurposeThis study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.Design/methodology/approachLaclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.FindingsThe findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.Originality/valueThis study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

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Section: Concluding Discussionsupporting

confidence: 85%

Section: Concluding Discussionmentioning

confidence: 99%

Counter-accounting and social transformation: Yaṉangu way

Norris,

Kutubi,

Greenland

et al. 2023

AAAJ

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“…Now foreign investors also lease customary land for commercial agriculture, tourism, and other businesses. Itaukei are reluctant to lease their land due to fear of alienation (Finau & Chand, 2022) but on the other hand, esteemed for developments which sit well with their identity and protection of their land.…”

Section: Research Contextmentioning

confidence: 99%

Strategies for success of Indigenous businesses on customary land: case studies of three Itaukei (Indigenous Fijian) enterprises

Vunibola,

Scheyvens

2023

AlterNative: An International Journal of Indigenous Peoples

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This article aims to examine crucial elements that provide a platform for the success of Indigenous businesses based on customary land, drawing on case studies from Fiji. A qualitative, ethnographic, three case study approach was conducted, and talanoa (discussion or talking together in groups or between two people) method was used to collect data guided by the Vanua Research Framework. Four significant themes unfolded from the study in terms of essential strategies for the success of the businesses on customary land: following protocols for safe cultural affiliation of the business; practices of people working collectively; making socio-cultural contributions to the community and contributing to employee well-being. The research implies that Indigenous businesses on customary land tend to define success from a cultural viewpoint that differs from how business success is conventionally defined.

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“…Accounting literature has had a wide and sustained interest in resistance to accounting (Markus and Pfeffer, 1983;Roberts, 1990;Preston et al, 1992;Scapens & Roberts, 1993;Ezzamel et al, 2004;Alawattage & Wickramasinghe, 2009;Cushen, 2013;Oakes and Oakes, 2016;Crvelin & Becker, 2020;O'Leary & Smith, 2020;Allain et al, 2021;Ranasinghe & Wickramasinghe, 2021;Finau & Chand, 2022). These studies argue that accounting exerts a form of discipline that both triggers some resistance and in the same time constitutes a powerful mechanism to reduce resistance and obtain compliance.…”

Section: Introductionmentioning

confidence: 99%

“…The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/0951-3574.htm Ezzamel et al, 2004;Alawattage and Wickramasinghe, 2009;Cushen, 2013;Oakes and Oakes, 2016;Crvelin and Becker, 2020;O'Leary and Smith, 2020;Allain et al, 2021;Ranasinghe and Wickramasinghe, 2021;Finau and Chand, 2022). These studies argue that accounting exerts a form of discipline that both triggers some resistance and in the same time constitutes a powerful mechanism to reduce resistance and obtain compliance.…”

mentioning

confidence: 99%

Resisting accounting in the name of discipline

Perray-Redslob

Moralès²

2022

AAAJ

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PurposeThis paper examines micro-practices of resistance to understand how they influence accounting.Design/methodology/approach A qualitative methodology based on interviews is used to explore an extreme case of disciplinary organization, that of the French Armed Forces whereby secrecy and discipline are the norm. The study draws on James Scott's concept of infrapolitics to illustrate how service members manage to appear obedient and disciplined, while simultaneously criticizing and resisting accounting practices “below the radar” of surveillance.FindingsThe study describes “resistance in obedience” to account for how service members resist while following discipline. Three main forms of resistance are identified. Containment consists in obstructing and delaying a process of change that depends on willing participation of active supporters. Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent the spread of accounting reforms, disrupt transparency and create a blockade around financial information.Research limitations/implicationsThe study of resistance to accounting in a setting where compliance and discipline are the norm shows how widespread it can be. In that respect, future research could provide a more systematic understanding of resistance in action and its conditions of possibility in various contexts and settings. This article further illustrates the allure of opacity against the threats of transparency and accountability. The use of accounting in opaque settings opens interesting avenues of research, since the appeal of accounting has often been related to the allure of transparency and to accounting's potential to create visibilities. Finally, this paper opens a perspective for future research on how micro-resistance meets micro-practices of power in the context of ostensibly liberated, participative and non-authoritarian management.Originality/valueWhile previous literature argued that resistance to accounting arises when it is used to increase discipline, our findings challenge this assumed dichotomy, by showing that sometimes accounting is resisted in the name of discipline. This study further outlines the fact that the “allure” of transparency is not universal but can also prove disruptive and be contested. In addition, this study contributes to the literature on resistance to accounting that mainly focused on overt, dramatic and organized forms of resistances, by highlighting the existence of a more widespread, omnipresent yet hidden and mundane, day-to-day, form of opposition, which significantly influences accounting. Finally, the findings show that resistance is not only an outside force intersecting with accounting but also an intrinsic force that shapes accounting from the inside.

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Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji

Cited by 10 publications

References 49 publications

Counter-accounting and social transformation: Yaṉangu way

Counter-accounting and social transformation: Yaṉangu way

Strategies for success of Indigenous businesses on customary land: case studies of three Itaukei (Indigenous Fijian) enterprises

Resisting accounting in the name of discipline

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