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Indigenous practices of accounting on the ground: a Bourdieusian perspective

Fukofuka, P, Scobie, M and Finau, G ORCID: 0000-0001-5708-8654 2022 , 'Indigenous practices of accounting on the ground: a Bourdieusian perspective' , Accounting, Auditing & Accountability Journal , pp. 1-24 , doi: 10.1108/AAAJ-11-2021-5529.

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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.

Item Type: Article
Authors/Creators:Fukofuka, P and Scobie, M and Finau, G
Keywords: Australia, Aboriginal, Indigenous, Bourdieu, accounting practice
Journal or Publication Title: Accounting, Auditing & Accountability Journal
Publisher: Emerald Publishing Limited
ISSN: 0951-3574
DOI / ID Number: 10.1108/AAAJ-11-2021-5529
Copyright Information:

Copyright Emerald Publishing Ltd

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