“…Walker (2008), through his examination of the Poor Law and the regulation of workhouses and outdoor relief programs in 19 th century England and Wales, showed how accounting practices led to the construction of the spoiled identity of the pauper, reinforcing the stigmatization of poverty. Walker's paper has stimulated considerable research on how accounting shapes the regulation of poverty by the state (Care, 2011;Jeacle, 2016;Ó hÓgartaigh, Ó hÓgartaigh, & Tyson, 2012). Other accounting researchers dealing with poverty have examined the securitization of the homeless for social impact investors (Cooper, Graham, & Himick, 2016), the financialization of convivial labour relations amongst poor Sri Lankan villagers through microfinance (Alawattage, Graham, & Wickramasinghe, 2018), the taxation of subsistence income (Treisch, 2005), the stigma and poverty of Indigenous peoples (Miley & Read, 2018), the use of accounting during periods of famine (O'Regan, 2010) and the impact this had on social policy (Bisman, 2012).…”