Indigenous practices of accounting on the ground: a Bourdieusian perspective
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 17 March 2022
Issue publication date: 10 January 2023
Abstract
Purpose
This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform.
Design/methodology/approach
Empirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective.
Findings
By working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization influence accounting practice, including in budgeting and assurance.
Originality/value
Exploring Indigenous practices of accounting maintains Indigenous agency and opens up space for alternative understandings and practices of accounting. By illustrating how a community can influence the accounting practice of an organization, this study has implications for wider understandings of the cultural embeddedness of mainstream accounting and possible alternatives.
Keywords
Acknowledgements
The authors are deeply grateful to the community that graciously shared their time and wisdom for this research. Consistent with your wish, you remain anonymous however the lifelong lessons you taught the first author (Peni Fukofuka) will never be forgotten. The authors also acknowledge Peni's PhD supervisors, Habib Mahama and the late Kerry Jacobs who patiently guided him in this PhD Journey that resulted in many positive outcomes, one of which is this paper.
The first author is highly appreciative to the Australian National University for the accounting PhD scholarship and the support from the Australian Research Council. Both funded the research project.
In addition, the authors are grateful to the anonymous reviewers who provided useful and constructive feedback to help advance the paper. Finally, the authors’ sincerest thanks go to Ellie Norris, Kylie Kingston and Bill Lee for reading and providing invaluable feedback on various iterations of this paper.
Citation
Fukofuka, P., Scobie, M. and Finau, G. (2023), "Indigenous practices of accounting on the ground: a Bourdieusian perspective", Accounting, Auditing & Accountability Journal, Vol. 36 No. 1, pp. 96-119. https://doi.org/10.1108/AAAJ-11-2021-5529
Publisher
:Emerald Publishing Limited
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