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Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army

Vassili Joannides De Lautour (Gestion Droit Finance, Grenoble École de Management, Grenoble, France) (Queensland University of Technology, Brisbane, Australia)
Zahirul Hoque (Department of Accounting and Data Analytics, La Trobe Business School, La Trobe University, Melbourne, Australia) (Department of Accounting, College of Business Administration, Prince Sultan University, Riyadh, Saudi Arabia)
Danture Wickramasinghe (Adam Smith Business School, University of Glasgow, Glasgow, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 8 June 2021

Issue publication date: 12 November 2021

430

Abstract

Purpose

This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.

Design/methodology/approach

The study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.

Findings

The conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.

Research limitations/implications

The authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.

Originality/value

This study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.

Keywords

Acknowledgements

* From 1 August 2021.The authors are grateful to Clinton Free, Paul Andon, Ed Arrington, Lee Moerman, Rachel Baskerville and Stéphane Jaumier for their advice and help in developing this paper. The paper also benefitted from several participants at the University of New South Wales and the University of Wollongong seminar series and the European Accounting Association conference in Paris. The authors would also like to thank Lee Parker and the anonymous reviewers for their insightful comments on earlier drafts of the paper. They are also grateful to Rachael de Lautour for her editorial assistance during this project.

Citation

Joannides De Lautour, V., Hoque, Z. and Wickramasinghe, D. (2021), "Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army", Accounting, Auditing & Accountability Journal, Vol. 34 No. 8, pp. 1883-1905. https://doi.org/10.1108/AAAJ-08-2013-1450

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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