Postcoloniality in corporate social and environmental accountability

Accounting, Organizations and Society

Volumn 60, Issue , 2017, Pages 1-20

  Alawattage, Chandana ^a   Fernando, Susith ^b  

^a UNIVERSITY OF ABERDEEN BUSINESS SCHOOL   (United Kingdom)

^b TOI OHOMAI INSTITUTE OF TECHNOLOGY   (New Zealand)

Author keywords

Agonistics; Globalization discourses; Homi Bhabha; Postcolonialism; Social and environmental accountability; Sri Lanka

Indexed keywords

EID: 85024914348     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2017.07.002     Document Type: Article

References (96)

1. Aguilera, R.V., Cuervo-Cazurra, A., Codes of good governance worldwide: What is the trigger?. Organization Studies 25:3 (2004), 415–443.
2. Alam, M., Lawrence, S., Nandan, R., Accounting for economic development in the context of post-colonialism: The fijian experience. Critical Perspectives on Accounting 15:1 (2004), 135–157.
3. Alcadipani, R., Khan, F.R., Gantman, E., Nkomo, S., Southern voices in management and organization knowledge. Organization 19:2 (2012), 131–143.
4. de Alva, J.J.K., The postcolonization of the (Latin) american experience: A reconsideration of “colonialism”, “postcolonialism”, and “mestizaje”. Prakash, G., (eds.) After colonialism: Imperial histories and postcolonial displacements, 1995, Princeton University Press, Princeton, 241–275.
5. Annisette, M., Importing accounting: The case of Trinidad and Tobago. Accounting, Business and Financial History 9:1 (1999), 103–133.
6. Annisette, M., Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society 25:7 (2000), 631–659.
7. Annisette, M., The colour of accountancy: Examining the salience of race in a professionalisation project. Accounting, Organizations and Society 28:7–8 (2003), 639–674.
8. Annisette, M., Neu, D., Accounting and empire: An introduction. Critical Perspectives on Accounting 15:1 (2004), 1–4.
9. Ashcroft, B., Griffiths, G., Tiffin, H., The empire writes back: Theory and practice in post-colonial literature. 2nd ed., 2002, Routledge, London.
10. Bakre, O.M., Imperialism and the integration of accountancy in the commonwealth Caribbean. Critical Perspectives on Accounting 25:7 (2014), 558–575.
11. Banerjee, S.B., Voices of the governed: Towards a theory of the translocal. Organization 18:3 (2011), 323–344.
12. Banerjee, S.B., Prasad, A., Introduction to the special issue on “critical reflections on management and organizations: A postcolonial perspective”. Critical Perspectives on International Business 4:2/3 (2008), 90–98.
13. Barrett, M., Cooper, D.J., Jamal, K., Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30:1 (2005), 1–24.
14. Belal, A.R., Cooper, S., The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting 22:7 (2011), 654–667.
15. Belal, A.R., Cooper, S.M., Khan, N.A., Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?. Critical Perspectives on Accounting 33:December (2015), 44–58.
16. Beyer, J., Hassel, A., The effects of convergence: Internationalization and the changing distribution of net value added in large German firms. Economy and Society 31:3 (2002), 309–332.
17. Bhabha, H.K., The other question…. Screen 24:6 (1983), 18–36.
18. Bhabha, H.K., Signs taken for wonders: Questions of ambivalence and authority under a tree outside Delhi, May 1817. Critical Inquiry 12:1 (1985), 144–165.
19. Bhabha, H.K., The location of culture, Vol. 2004, 1994, Routledge, London: New York.
20. Bhabha, H.K., The third space. Ashcroft, B., Griffiths, G., Tiffin, C., (eds.) The post-colonial studies reader, 1995, Routledge, London, 207–221.
21. Bhikku Bodhi, Dana: The practice of giving. 1998, Buddhist Publication Society, Colombo, Sri Lanka.
22. Bignall, S., Postcolonial agency: Critique and constructivism. 2010, Edinburgh University Press, Edinburgh.
23. Boussebaa, M., Professional service firms, globalisation and the new imperialism. Accounting, Auditing and Accountability Journal 28:8 (2015), 1217–1233.
24. Brown, J., Competing ideologies in the accounting and industrial relations environment. The British Accounting Review 32:1 (2000), 43–75.
25. Brown, J., Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting 20:3 (2009), 313–342.
26. Brown, J., Dillard, J., Agonizing over engagement: SEA and the “death of environmentalism” debates. Critical Perspectives on Accounting 24:1 (2013), 1–18.
27. Brown, J., Dillard, J., Critical accounting and communicative action: On the limits of consensual deliberation. Critical Perspectives on Accounting 24:3 (2013), 176–190.
28. Brown, J., Dillard, J., Dialogic accountings for stakeholders: On opening up and closing down participatory governance. Journal of Management Studies 52:7 (2015), 961–985.
29. Carnegie, G.D., Parker, R.H., Accountants and empire: The case of co-membership of australian and British accountancy bodies, 1885 to 1914. Accounting, Business and Financial History 9:1 (1999), 77–102.
30. Chua, W.F., Poullaos, C., The empire strikes back? an exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907. Accounting, Organizations and Society 27:4–5 (2002), 409–445.
31. Cooper, D.J., Ezzamel, M., Globalization discourses and performance measurement systems in a multinational firm. Accounting, Organizations and Society 38:4 (2013), 288–313.
32. Cooper, S.M., Owen, D.L., Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society 32:7–8 (2007), 649–667.
33. Cooper, D.J., Sherer, M.J., The value of corporate accounting reports: Arguments for a political economy of accounting. Accounting, Organizations and Society 9:3–4 (1984), 207–232.
34. Craig, R., Taonui, R., Wild, S., The concept of taonga in Maori culture: Insights for accounting. Accounting, Auditing and Accountability Journal 25:6 (2012), 1025–1047.
35. Cruz, I., Scapens, R.W., a Major, M., The localisation of a global management control system. Accounting, Organizations and Society 36:7 (2011), 412–427.
36. David, E.J.R., Okazaki, S., Colonial mentality: A review and recommendation for Filipino american psychology. Cultural Diversity and Ethnic Minority Psychology 12:1 (2006), 1–16.
37. Davie, S.S.K., Accounting for imperialism: A case of British-imposed indigenous collaboration. Accounting, Auditing and Accountability Journal 13:3 (2000), 330–359.
38. Dillard, J., Roslender, R., Taking pluralism seriously: Embedded moralities in management accounting and control systems. Critical Perspectives on Accounting 22:2 (2011), 135–147.
39. Dillard, J.F., Ruchala, L., The rules are no game: From instrumental rationality to administrative evil. Accounting, Auditing and Accountability Journal 18:5 (2005), 608–630.
40. Dillard, J., Yuthas, K., Critical dialogics, agonistic pluralism, and accounting information systems. International Journal of Accounting Information Systems 14:2 (2013), 113–119.
41. Ezzamel, M., Accounting and order. 2012, Routledge, London.
42. Fairclough, N., Peripheral vision: Discourse analysis in organization studies: The case for critical realism. Organization Studies 26:6 (2005), 915–939.
43. Fanon, F., The wretched of the earth. Penguin classics new edition, 2001, Penguin.
44. Fanon, F., Black skin, white masks. 2008, Pluto, London.
45. Frenkel, M., The multinational corporation as a third space: Rethinking international management discourse on knowledge transfer through Homi Bhabha. The Academy of Management Review 33:4 (2008), 924–942.
46. Frenkel, M., Shenhav, Y., From americanization to colonization: The diffusion of productivity models revisited. Organization Studies 24:9 (2003), 1537–1561.
47. Gallhofer, S., Gibson, K., Haslam, J., McNicholas, P., Takiari, B., Developing environmental accounting: Insights from indigenous cultures. Accounting, Auditing and Accountability Journal 13:3 (2000), 381–409.
48. Gallhofer, S., Haslam, J., Kamla, R., The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria. Critical Perspectives on Accounting 22:4 (2011), 376–395.
49. Gibson, K., Accounting as a tool for aboriginal dispossession: Then and now. Accounting, Auditing and Accountability Journal 13:3 (2000), 289–306.
50. Glissant, E., Dash, J.M., Caribbean discourse: Selected essays. 1989, University Press of Virginia, Charlottesville.
51. Gray, R., Laughlin, R., It was 20 years ago today: Sgt pepper, accounting, auditing and accountability journal, green accounting and the Blue Meanies. Accounting, Auditing and Accountability Journal 25:2 (2012), 228–255.
52. Gray, R., Walters, D., Bebbington, J., Thompson, I., The greening of enterprise: An exploration of the (non) role of environmental accounting and environmental accountants in organizational change. Critical Perspectives on Accounting 6:3 (1995), 211–239.
53. Greer, S., Patel, C., The issue of Australian indigenous world-views and accounting. Accounting, Auditing and Accountability Journal 13:3 (2000), 307–329.
54. Hansen, A.D., Sonnichsen, A., Discourse, the political and the ontological dimension: An interview with Ernesto Laclau. Distinktion: Journal of Social Theory 15:3 (2014), 255–262.
55. Hansen, A.D., Sonnichsen, A., Radical democracy, agonism and the limits of pluralism: An interview with Chantal Mouffe. Distinktion: Journal of Social Theory 15:3 (2014), 263–270.
56. Hardy, C., Scaling up and bearing down in discourse analysis: Questions regarding textual agencies and their context. Organization 11:3 (2004), 415–425.
57. Heracleous, L., Discourse, interpretation, organization. 2006, Cambridge University Press, Cambridge.
58. Islam, M.A., Deegan, C., Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh. Accounting Auditing and Accountability Journal 21:6 (2008), 850–875.
59. Jacobs, K., Evaluating accountability: Finding a place for the treaty of waitangi in the New Zealand public sector. Accounting, Auditing and Accountability Journal 13:3 (2000), 360–380.
60. Johnson, T., Imperialism and the professions: Notes on the development of professional occupations in Britain's colonies and the new states. The Sociological Review 20:S1 (1972), 281–309.
61. Johnson, T., Caygill, M., The development of accountancy links in the commonwealth. Accounting and Business Research 1:2 (1971), 155–173.
62. Jørgensen, M., Phillips, L., Discourse analysis as theory and method. 2002, SAGE, London.
63. Kalua, F., Homi Bhabha's third space and African identity. Journal of African Cultural Studies 21:1 (2009), 23–32.
64. Kamla, R., Critically appreciating social accounting and reporting in the arab Middle East: A postcolonial perspective. Advances in International Accounting 20:0 (2007), 105–177.
65. Kim, S.N., Imperialism without empire: Silence in contemporary accounting research on race/ethnicity. Critical Perspectives on Accounting 15:1 (2004), 95–133.
66. Laclau, E., Mouffe, C., Hegemony and socialist strategy: Towards a radical democratic politics. 1985, Verso, London.
67. Lefebvre, H., The production of space. 1991, Basil Blackwell, Oxford.
68. Lehman, G., Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organizations and Society 24:3 (1999), 217–241.
69. Lehman, G., Reclaiming the public sphere: Problems and prospects for corporate social and environmental accounting. Critical Perspectives on Accounting 12:6 (2001), 1–21.
70. Loomba, A., Colonialism/postcolonialism. 2nd ed., 2005, Routledge, London.
71. Macherey, P., A theory of literary production. Translated by G. Wall. 1978, Routledge and Kegan Paul, London.
72. McNicholas, P., Humphries, M., Gallhofer, S., Maintaining the empire: Maori women's experiences in the accountancy profession. Critical Perspectives on Accounting 15:1 (2004), 57–93.
73. Moore, A., Postcolonial ‘textual space’: Twords an approach. SOAS Literary Review 3:Autumn (2001), 1–22.
74. Mouffe, C., Agonistics: Thinking the world politically. 2013, Verso, London.
75. Neu, D., “Presents” for the “Indians”: Land, colonialism and accounting in Canada. Accounting, Organizations and Society 25:2 (2000), 163–184.
76. Neu, D., Heincke, M., The subaltern speaks: Financial relations and the limits of governmentality. Critical Perspectives on Accounting 15:1 (2004), 179–206.
77. O'Regan, P., ‘A dense mass of petty accountability’: Accounting in the service of cultural imperialism during the Irish famine, 1846-1847. Accounting, Organizations and Society 35:4 (2010), 416–430.
78. Phillips, N., Hardy, C., Discourse analysis: Investigating processes of social construction. 2002, Sage, Thousand Oaks, Calif; London.
79. Power, M., Laughlin, R., Habermas, law and accounting. Accounting, Organizations and Society 21:5 (1996), 441–465.
80. Pratt, M.L., Imperial eyes: Travel writing and transculturation. 1992, Routledge.
81. Rahaman, A.S., Lawrence, S., Roper, J., Social and environmental reporting at the VRA: Institutionalised legitimacy or legitimation crisis?. Critical Perspectives on Accounting 15:1 (2004), 35–56.
82. Said, E.W., Beginnings: Intention and method. 1975/2012, Granta, London.
83. Said, E.W., Culture and imperialism. 1994, Vintage, London.
84. Said, E.W., Orientalism. 2003, Penguin, London.
85. Sims-Schouten, W., Riley, S.C.E., Willig, C., Critical realism in discourse analysis: A presentation of a systematic method of analysis using women's talk of motherhood, childcare and female employment as an example. Theory and Psychology 17:1 (2007), 101–124.
86. Smith, A., Migrancy, hybridity, and postcolonial literary studies. Lazarus, N., (eds.) The Cambridge companion to postcolonial literary studies, 2004, Cambridge University Press, Cambridge, 241–261.
87. Soja, E.W., Thirdspace: Journeys to Los Angeles and other real-and-imagined places. 1996, Blackwell, Cambridge, Mass.; Oxford.
88. Spivak, G.C., In other worlds: Essays in cultural politics. 1987, Methuen, New York; London.
89. Spivak, G.C., Can subultern speak?. Nelson, C., Grossberg, L., (eds.) Marxism and interpretation of culture, 1988, University of Illinois Press, Urbana, 120–130.
90. Thomson, K., Jones, J., Colonials in camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity. Critical Perspectives on Accounting 35 (2016), 58–75.
91. Tiffin, C., Lawson, A., De-scribing empire: Post-colonialism and textuality. 1994, Routledge, London; New York.
92. Vinnari, E., Dillard, J., (ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies. Critical Perspectives on Accounting 39 (2016), 25–44.
93. Wade, P., Rethinking mestizaje: Ideology and lived experience. Journal of Latin American Studies 37:02 (2005), 239–257.
94. Werbner, P., The limits of cultural hybridity: On ritual monsters, poetic licence and contested postcolonial purifications. Journal of the Royal Anthropological Institute 7:1 (2001), 133–152.
95. Young, R.J.C., Postcolonialism: An historical introduction. 2001, Wiley.
96. Yousfi, H., Rethinking hybridity in postcolonial Contexts: What changes and what Persists? The tunisian case of Poulina's managers. Organization Studies 35:3 (2013), 393–421.