Mediating between colonizer and colonized in the American empire: Accounting for government moneys in the Philippines

Accounting, Auditing and Accountability Journal

Volumn 19, Issue 1, 2006, Pages 47-81

  Dyball, Maria Cadiz ^a   Chua, Wai Fong ^b   Poullaos, Chris ^c  

^a MACQUARIE UNIVERSITY   (Australia)

^b UNIVERSITY OF NEW SOUTH WALES   (Australia)

^c UNIVERSITY OF SYDNEY   (Australia)

Author keywords

Accounting; Philippines; United States of America

Indexed keywords

EID: 33644698493     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570610651948     Document Type: Article

References (106)

1. Acting Executive Secretary to the Chief of the Bureau of Insular Affairs (1908), March 3, File 350/4906, National Archives, Washington, DC.
2. Administrative Code of 1916 (1916), "Annual Report of the Treasurer of the Philippine Islands for the Fiscal Year ended 1926", Administrative Code of 1916, as reproduced in Appendix D, Bureau of Printing, Manila.
3. Bureau of Internal Revenue (1906-1908; 1912-1914; 1916-1921), Annual Reports of the Collector of Internal Revenue, Bureau of Printing, Manila.
4. Chief of the Bureau of Insular Affairs and Smith, J.F. (1907), May 16, File 1356, Bureau of Insular Affairs, National Archives, Washington, DC.
5. Concepcion, V. and Willis, H.P. (1919), June 17, Bureau of Insular Affairs, 6769-282, Bureau of Insular Affairs, National Archives, Washington, DC.
6. Corpus, R. and Wood, L. (1924), June 3, Leonard Wood Files, 1924, Box 169, Folder B, Collections of the Manuscript Division, Library of Congress, Washington, DC.
7. El Tiempo (Iloilo) (1916), August 5, Bureau of Insular Affairs, 6769-A-11, Bureau of Insular Affairs, National Archives, Washington, DC.
8. Gilmore, E.A. and Taft, W.H. (1922), May 10, Leonard Wood Files, 1922, Box 161, Folder T, Collections of the Manuscript Division, Library of Congress, Washington, DC.
9. Kopp, A. and McIntyre, F. (1923), April 26, File 6769-J, Bureau of Insular Affairs, National Archives, Washington, DC.
10. Lawshe, A.L., Secretary of War (n.d.), File 1356, Bureau of Insular Affairs, National Archives, Washington, DC.
11. Nolting, W.T., Governor-General (1921), June 4, File 924/44, Bureau of Insular Affairs, National Archives, Washington, DC.
12. Paredes, Q. and Wilson, E.W. (1921), August 24, Leonard Wood Files, 1921, Box 158, Folder W, Collections of the Manuscript Division, Library of Congress, Washington, DC.
13. Report of the Special Mission on Investigation to the Philippine Islands to the Secretary of War (1921), Washington: Government Printing Office, from the American Historical Collection (now part of the Ateneo De Manila Libraries), original source authority: Forbes, W.C. II, The Philippine Islands, ch. XXIII, pp. 288-376.
14. Seaver, G. and Harrison, A. (1918), in Larkin, J.A. (Ed.), (1993), Sugar and the Origins of Modern Philippine Society, August 9, University of California Press, Berkeley, Los Angeles, CA and London.
15. Walcutt, C.C. Jr, Secretary of War (1918), File 924/29, December 26, Bureau of Insular Affairs, National Archives, Washington, DC.
16. War Department, Bureau of Insular Affairs, Philippine Commission (1900-1901), Report of the Philippine Commission to the President, 4 Volumes, Washington, DC.
17. Weeks, J.W. and Wood, L. (1921), Leonard Wood Files, 1921, Box 157, Folder W, September 19, Collections of the Manuscript Division, Library of Congress, Washington, DC.
18. Willis, H.P. and Harrison, F.B. (1916a), File 6769/152, June 15, Bureau of Insular Affairs, National Archives, Washington, DC.
19. Willis, H.P. and Harrison, F.B. (1916b), File 6769/153, August 9, Bureau of Insular Affairs, National Archives, Washington, DC.
20. Willis, H.P. and McIntyre, F. (1916), Manuel Quezon Papers, Quezon Subject File: PNB, April 23, Philippine National Archives, Manila.
21. Wilson, E.W. Governor-General (1921), Leonard Wood Files, 1921, Box 158, Folder W, November 23, Collections of the Manuscript Division, Library of Congress, Washington, DC.
22. Wilson, E.W. and Wood, L. (1922), File 6769/7/132/B, December 29, Bureau of Insular Affairs, National Archives, Washington, DC.
23. Wood, L., Attorney-General (1922), Leonard Wood Files, 1922, Box 159, Folder A, July 14, Collections of the Manuscript Division, Library of Congress, Washington, DC.
24. Wood, L., Secretary of War (1923), Leonard Wood Files, 1923, Box 168, Folder W, April 6, Collections of the Manuscript Division, Library of Congress, Washington, DC.
25. Wood, L. and Forbes, C. (1922), Leonard Wood Files, 1922, Box 160, Folder F, June 12, Collections of the Manuscript Division, Library of Congress, Washington, DC.
26. Wood, L. and McIntyre, F. (1923a), Leonard Wood Files, 1923, Box 168, Folder W, March 21, Collections of the Manuscript Division, Library of Congress, Washington, DC.
27. Wood, L. and McIntyre, F. (1923b), Leonard Wood Files, 1923, Box 168, Folder W, June 1, Collections of the Manuscript Division, Library of Congress, Washington, DC.
28. Wood, L. and Weeks, J.W. (1923a), Leonard Wood Files, 1923, Box 168, Folder W, March 21, Collections of the Manuscript Division, Library of Congress, Washington, DC.
29. Wood, L. and Weeks, J.W. (1923b), Leonard Wood Files, 1923, Box 168, Folder W, May 29, Collections of the Manuscript Division, Library of Congress, Washington, DC.
30. Wood, L. and Wilson, E.W. (1922), Leonard Wood Files, 1922, Box 159, Folder W, April 29, Collections of the Manuscript Division, Library of Congress, Washington, DC.
31. Wright, B.F. and McIntyre, F. (1924), File 924/49, March 20, Bureau of Insular Affairs, National Archives, Washington, DC.
32. Wright, B.F. and Wood, L. (1924), File 924/48/A, February 14, Bureau of Insular Affairs, National Archives, Washington, DC.
33. Anderson, J.N. (1970), "Peasants as prey? Rethinking peasant adaptations and contemporary change", unpublished paper.
34. Annisette, M. (2000), "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago", Accounting Organizations and Society, Vol. 25, pp. 631-59.
35. Ashcroft, B. and Ahluwalia, P. (2001), Edward Said, 2nd ed., Routledge, London and New York, NY.
36. Bacevich, A.J. (2003), "Introduction", in Bacevich, A.J. (Ed.), The Imperial Tense: Prospects and Problems of an American Empire, Ivan R. Dee, Chicago, IL, pp. ix-xiv.
37. Bailey, T.A. (1958), A Diplomatic History of the American People, 6th ed., Appleton-Century-Crofts, New York, NY.
38. Chandler, D.P., Roff, W.R., Smail, J.R.W., Steinberg, D.J., Taylor, R.H., Woodside, A. and Wyatt, D.K. (1987), In Search of Southeast Asia: A Modern History, rev. ed., Allen & Unwin P/L, St Leonards.
39. Chua, W.F. and Poullaos, C. (1998), "The dynamics of 'closure' amidst the construction of market, profession, empire and nationhood: an historical analysis of an Australian Accounting Association, 1886-1903", Accounting, Organizations and Society, Vol. 23 No. 2, pp. 155-87.
40. Coogan, J.A. (1994), "Wilsonian diplomacy in war and peace", in Martel, G. (Ed.), American Foreign Relations Reconsidered 1890-1993, Routledge, London and New York, NY, pp. 71-89.
41. Corpuz, O.D. (1997), An Economic History of the Philippines, University of the Philippines Press, Quezon City.
42. Crapol, E.P. and Schonberger, H. (1972), "The shift to global expansion 1865-1900", in Williams, W.A. (Ed.), From Colony to Empire: Essays in the History of American Foreign Relations, John Wiley, New York, NY, pp. 135-202.
43. Cruikshank, B. (1982), "Continuity and change in the economic and administrative history of 19th century Samar", in McCoy, A.W. and de Jesus, E.C. (Eds), Philippine Social History: Global Trade and Local Transformations, Ateneo de Manila University Press, Quezon City, pp. 219-50.
44. Cullinane, M. (1971), "Implementing the 'new order': the structure and supervision of local government during the Taft era", in Owen, N.G. (Ed.), Compadre Colonialism, Studies on the Philippines under US Rule, Michigan Papers on South and Southeast Asia, No. 3, The University of Michigan Center for South and Southeast Asian Studies, Ann Arbor, MI.
45. Cullinane, M. (1982), "The changing nature of the Cebu urban élite in the 19th century", in McCoy, A.W. and de Jesus, E.C. (Eds), Philippine Social History: Global Trade and Local Transformations, Ateneo de Manila University Press, Quezon City, pp. 251-96.
46. Davie, S.S.K. (2000), "Accounting for imperialism: a case of British-imposed indigenous collaboration", Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, pp. 330-59.
47. Doeppers, D.F. (1984), Manila 1900-1941: Social Change in a Late Colonial Metropolis, Ateneo de Manila University Press, Quezon City.
48. Dyball, M.F.C.C. (2003), "Theorising a phantom profession: the case of the emergence of the Philippine accounting profession", PhD dissertation, University of New South Wales, Sydney.
49. Dyball, M.C. and Valcarcel, L.J. (1999), "The 'rational' and 'traditional': the regulation of accounting in the Philippines", Accounting, Auditing & Accountability Journal, Vol. 12 No. 3, pp. 303-27.
50. Elliott, C.B. (19171968), The Philippines to the End of the Commission Government: A Study in Tropical Democracy, reprinted (1968), Greenwood Press Publishers, New York, NY.
51. Encyclopaedia Britannica (1994-2000), CD-ROM.
52. Fernandez, A.M. (1966), "The 1898 republic and statehood", Asian Studies, Vol. IV No. 3, pp. 572-96.
53. Fitzpatrick, P. (2004), "The immanence of empire", in Passavant, P.A. and Dean, J. (Eds), Empire's New Clothes: Reading Hardt and Negri, Routledge, New York, NY and London, pp. 31-55.
54. Fry, J.A. (1994), "Imperialism, American style, 1890-1916", in Martel, G. (Ed.), American Foreign Relations Reconsidered 1890-1993, Routledge, London and New York, NY, pp. 52-70.
55. Gardner, L. (1972), "A progressive foreign policy 1900-1921", in Williams, W.A. (Ed.), From Colony to Empire: Essays in the History of American Foreign Relations, John Wiley, New York, NY, pp. 203-51.
56. Harrison, F.B. (1922), The Corner-Stone of Philippine Independence, The Century Co., New York, NY.
57. Hollnsteiner, M. (1973), "Reciprocity in the Lowland Philippines", in Lynch, F. and de Guzman, A. II (Eds), Four Readings in Philippine Values, IPC Papers, No. 2, Quezon City, pp. 69-92.
58. Hunt, M.H. (1994), "Traditions of American diplomacy: from colony to great power", in Martel, G. (Ed.), American Foreign Relations Reconsidered 1890-1993, Routledge, London and New York, NY, pp. 1-20.
59. Hutchcroft, P.D. (1998), Booty Capitalism: The Politics of Banking in the Philippines, Ateneo de Manila University Press, Quezon City.
60. Johnson, T.J. (1982), "The state and professions: peculiarities of the British", in Giddens, A. and Mackenzie, G. (Eds), Social Class and Division of Labour: Essays in Honour of Ilya Neustadt, Cambridge University Press, Cambridge, pp. 168-208.
61. Johnson, T.J. and Caygill, M. (1971), "The development of accounting links in the Commonwealth", Accounting and Business Research, Spring, pp. 155-73.
62. Larkin, J.A. (1993), Sugar and the Origins of Modern Philippine Society, University of California Press, Berkeley, Los Angeles, CA and London.
63. Legarda, B.F. Jr (1955), "Foreign trade, economic change and entrepreneurship in the nineteenth century Philippines", PhD dissertation, Harvard University, Cambridge, MA.
64. Luton, H. (1971), "American internal revenue policy in the Philippines to 1916", in Owen, N.G. (Ed.), Compadre Colonialism: Studies on the Philippines under US Rule, Michigan Papers on South and Southeast Asia, No. 3, University of Michigan Center for South and Southeast Asian Studies, Ann Arbor, MI, pp. 129-56.
65. Macaraig, S.E. (1929), Social Problems, Educational Supply Company, Manila.
66. McLennan, M.S. (1973), "Peasant hacendero in Nueva Ecija: the socio-economic origins of a Philippine commercial rice-growing region", PhD dissertation, University of California, Berkeley, CA.
67. McLennan, M.S. (1982), "Changing human ecology on the Central Luzon Plain: Nueva Ecija, 1705-1939", in McCoy, A.W. and de Jesus, E.C. (Eds), Philippine Social History: Global Trade and Local Transformations, Ateneo de Manila University Press, Quezon City, pp. 57-90.
68. Mann, M. (1988), The Sources of Social Power, Vol. 1, Cambridge University Press, Cambridge.
69. May, G.A. (1975), "America in the Philippines: the shaping of colonial policy, 1898-1913", PhD dissertation, Faculty of the Graduate School, Yale University, New Haven, CT.
70. Mayo, K. (1925), The Isles of Fear: The Truth about the Philippines, Faber and Gwyer, London.
71. Mehta, U.S. (1990), "Liberal strategies of exclusion", Politics and Society, Vol. 18 No. 4, pp. 427-54.
72. Miller, H.H. (1920), Economic Conditions in the Philippines, Ginn and Co., Boston, MA.
73. Nagano, Y. (1992), "The Philippine National Bank and sugar centrals during the American period", paper presented at the 4th International Philippine Studies Conference, Australian National University, Canberra, 1-3 July.
74. National City Bank of New York (1923), "Economic conditions, governmental finance, United States securities", Leonard Wood Files, 1923, Box 168, Folder W, August, Collections of the Manuscript Division, Library of Congress, Washington, DC.
75. Neu, D. (2000a), "Accounting and accountability relations: colonization, genocide and Canada's first nations,", Accounting, Auditing & Accountability Journal, Vol. 13 No. 2, pp. 268-88.
76. Neu, D. (2000b), "'Presents' for the 'Indians': land, colonialism and accounting in Canada", Accounting, Organizations and Society, Vol. 25 No. 2, pp. 163-84.
77. Owen, N.G. (1971), "Introduction: Philippine society and American colonialism", in Owen, N.G. (Ed.), Compadre Colonialism, Studies on the Philippines under US Rule, Michigan Papers on South and Southeast Asia, No. 3, The University of Michigan Center for South and Southeast Asian Studies, Ann Arbor, MI, pp. 1-12.
78. Robinson, R. (1984), "Imperial theory and the question of imperialism after Empire", in Holland, R.F. and Rizvi, G. (Eds), Perspectives on Imperialism and Decolonization, Frank Cass, London.
79. Roces, M.N. (1990), "Kinship politics in postwar Philippines: the Lopez family, 1945-1989", PhD dissertation, The University of Michigan, Ann Arbor, MI.
80. Rusling, G.J. (1903), "Interview with President William McKinley", The Christian Advocate [New York], January 22, p. 17, as reproduced in Schirmer, D.B. and Shalom, S.R. (1987), The Philippines Reader: A History of Colonialism, Neocolonialism, Dictatorship and Resistance, Ken Incorporated, Quezon City.
81. Said, E. (1979), Orientalism, Vintage Books, New York, NY.
82. Said, E. (1993), Culture and Imperialism, Chatto & Windus, London.
83. Scheans, D. (1964), "Kin-centred action groups in an Ilocano Barrio", Ethnology, Vol. 3 No. 4, pp. 364-8.
84. Schulzinger, R.D. (2002), US Diplomacy since 1900, 5th ed., Oxford University Press, New York, NY and Oxford.
85. Stanley, P.W. (1974), A Nation in the Making: The Philippines and the United States, 1899-1921, Harvard University Press, Cambridge, MA.
86. Stephanson, A. (1995), Manifest Destiny: American Expansionism and the Empire of Right, Hill and Wang, New York, NY.
87. Summers, R., (2001), Warren Gamaliel Harding (online), available at: www.ipl.org/div/potus/wgharding.html (accessed January 14, 2003).
88. Summers, R. (2003), Calvin Coolidge (online), available at: www.ipl.org/div/potus/ccoolidge.html (accessed January 14, 2003).
89. Weber, M. (1978), in Roth, G. and Wittich, C. (Eds), Economy and Society: An Outline of Interpretive Sociology, University of California Press, Berkeley, Los Angeles, CA and London.
90. Weiss, L. and Hobson, J. (1995), States and Economic Development: A Comparative Historical Analysis, Polity Press, Cambridge.
91. Worcester, D.C. (1930), The Philippines, Past and Present, rev. ed., J.R. Hayden, New York, NY.
92. Act No. 2612 (1916), An Act Creating the Philippine National Bank, enacted February 4, Third Philippine Legislature.
93. Act No. 2747 (1918), An Act to amend Act No. 2612, enacted February 20.
94. Act No. 2938 (1921), An Act to amend Act No. 2612 as amended by Act No. 2747, enacted January 30.
95. Act No. 3033 (1922), An Act to amend Act No. 2747, which amends Act No. 2612, enacted March 9, Fifth Philippine Legislature.
96. Annual Report of the Governor-General of the Philippine Islands 1923 (1925), 68th Congress, 2nd Session, House of Representatives, Document No. 485, Government Printing Office, Washington, DC.
97. Bureau of Commerce and Industry (1921), Statistical Bulletin No. 3 of the Philippine Islands 1920, Bureau of Printing, Manila.
98. de Mas, S. (18421903-1909), "Judicial conditions in the Philippines", in Blair, E.H. and Robertson, J.A. (Eds), The Philippine Islands, 1493-1803, LII, The Arthur H. Clark Company, Cleveland, OH, pp. 29-90.
99. Gleeck, L.E. Jr (1975), American Business and Philippine Economic Development, Carmelo & Bauermann, Inc., Manila.
100. Minutes of Meeting of the Board of Control and Board of Directors, Philippine National Bank (1924), Leonard Wood Files, 1924, Box 169, Folder B, May 28, Collections of the Manuscript Division, Library of Congress, Washington, DC.
101. Parker, C. (2001), Accounting and Auditing Handbook, Vol. 2, Pearson, Harlow.
102. Preston, A. and Oakes, L. (2001), "The Navajo documents: a study of the economic representation and construction of the Navajo", Accounting, Organizations and Society, Vol. 26 No. 1, pp. 39-71.
103. Scott, W.H. (1982), "The Spanish occupation of the Cordillera in the 9th century", in McCoy, A.W. and de Jesus, E.C. (Eds), Philippine Social History: Global Trade and Local Transformations, Ateneo de Manila University Press, Quezon City, pp. 39-56.
104. Sidel, J.T. (1999), Capital, Coercion, and Crime: Bossism in the Philippines, Stanford University Press, Stanford, CA.
105. Soberano, R.G. (1974), "The American debate on Philippine annexation at the turn of the century", Asian Studies, Vol. XII No. 1, pp. 39-51.
106. Soriano, J. (1987), "The return of the oligarchs", Conjuncture, Vol. I No. 2, pp. 4-8.