We set them up for failure: performativity, corporate reporting and decolonisation
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 3 October 2023
Abstract
Purpose
This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.
Design/methodology/approach
Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.
Findings
This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.
Practical implications
This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.
Originality/value
One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.
Keywords
Acknowledgements
The authors are indebted to the participants who shared their time and knowledge during the research process. The authors would further like to thank Lee Parker and two anonymous Referees for their thoughtful and constructive reviews. Earlier versions of the paper were presented to seminars at the University of Melbourne Faculty of Business and Economics, the University of Tasmania College of Business and Economics and the Department of Accounting and Information Systems at the University of Canterbury. Feedback from seminar attendees greatly assisted in the development of the paper. Peer reviews from Dr Kylie Kingston and Prof Zahirul Hoque and professional editing by Jeanette Walton of Walton's words provided additional support for the manuscript.
Funding: This research was supported by the Australian Government's Research Training Program (RTP) Scholarship.
Since acceptance of this article, the following author have updated their affiliation: Ellie Norris is at the Department of Accounting and Information Systems, University of Canterbury, Aotearoa, New Zealand.
Citation
Norris, E., Kutubi, S., Greenland, S. and Wallace, R. (2023), "We set them up for failure: performativity, corporate reporting and decolonisation", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-11-2022-6163
Publisher
:Emerald Publishing Limited
Copyright © 2023, Emerald Publishing Limited