Research Repository

The preservation of indigenous accounting systems in a subaltern community

Jayasinghe, K and Thomas, D (2008) The preservation of indigenous accounting systems in a subaltern community. UNSPECIFIED. EBS Working Papers.


Download (245kB) | Preview


Purpose - The paper examines how indigenous accounting practices are mobilised in the daily life of a subaltern community, and how and why the members of that community have managed to preserve such practices over time despite external pressures for change. Methodology/approach - An ethno-methodological field study is employed to produce a text informing the ways in which people engage in social accounting practices. It uses the concepts of ?structuration theory? to understand how indigenous accounting systems are shaped by the interplay between the actions of agents and social structures. Findings - The case study suggests that it is not literacy, social capital and trust, institutional support, or emotional imperatives that tend to ?preserve? and ?sustain? indigenous accounting systems, but the strongly prevailing patronage based political system, as mobilised into the subaltern social structure, which makes individuals unable to change. Social accounting is seen as the common language of the inhabitants in their everyday life, as sanctioned by the unique form of autonomydependency relationship shaped by patronage politics. Originality - This is the first empirical study that focuses on how and why local?subaltern? communities preserve their indigenous accounting practices over time. This contrasts with previous work that has focussed on the presence or absence of accounting in ?beyond work organisations?. Research implications ? The findings implicate that any form of rational transformations in indigenous accounting systems in local subaltern communities first requires a deconstruction analysis of any prevailing and dominant patronage political system.

Item Type: Monograph (UNSPECIFIED)
Uncontrolled Keywords: Indigenous social accounting system; preservation; subaltern community; patronage political system; duality of structure; dialectic of control; systems of accountability
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 03 Jan 2014 14:51
Last Modified: 06 Jan 2022 13:16

Actions (login required)

View Item View Item