Accounting, Auditing & Accountability Journal: Volume 29 Issue 8

Ethnicity as inclusion and exclusion: Drawing on concept and practice in accounting research

Rachel F. Baskerville, Kerry Jacobs, Vassili Joannides de Lautour, Jeff Sissons

Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and…

Employing neo-Durkheimian institutional theory in cross-cultural accounting research

Philip Mark Linsley, Alexander Linsley, Matthias Beck, Simon Mollan

The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a…

Budget processes in the Anglican Church of Melanesia: an emergent ethnic identity

Abraham Hauriasi, Karen Van-Peursem, Howard Davey

The purpose of this paper is to evaluate ethnic identities emerging from the budgetary processes of the Anglican Church of Melanesia (COM) – the Solomon Islands.

Disempowerment and empowerment of accounting: an Indigenous accounting context

Luisa Lombardi

The purpose of this paper is to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians.

Entering the accounting profession: the operationalization of ethnicity-based discrimination

Guozhen Huang, Carolyn J. Fowler, Rachel F. Baskerville

The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting…