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In the periods, following the First and Second World Wars, colonial states across the British empire underwent waves of reforms that were geared toward improving human well-being, from enhancing social conditions, such as health and education, to expanding opportunities for economic and political engagement. The literature on the colonial state typically traces these state-building efforts to the agency of European colonial officials. However, evidence from a historical analysis of Trinidad and Tobago reveals a different agent driving state reform: the colonized. A local labor movement during colonialism forced the colonial state to construct a number of state agencies to ameliorate the economic, political, and social conditions in the colony, thereby resulting in an increase in state capacity. This study, therefore, provides critical intervention into the colonial state literature by showing that the agency of the colonized, as opposed to just the colonizers, is key to state-building, and specifying the mechanisms by which the subaltern constrained colonial officials and forced them to enact policies that improved colonial state capacity.

The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities.

The approach was a historical analysis of the colonial political and economic policies of the USA in the Philippines from 1898 to 1924. The role of accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was created by a wholly‐Filipino Legislature when Americans were actively promoting “home rule” by the Filipinos as a prelude to independence. Using Weber's theoretical distinction between modern and traditional societies, primary documents on the bank and secondary references of the policies of the USA during the period of study were examined.

It was found that the Americans used controls over government moneys to express their modernity, efficiency and goodness, while the Filipinos resisted them to perpetuate traditional social arrangements in the context of a “modern” Philippine state. The controls “failed” under the stress of such tensions. The Americans concluded that the Filipinos were unable to manage government moneys “properly”, thus denying them their independence.

Weber's theorization of traditional and modern societies should be applied to understand interactions between coloniser and colonised in cases other than the Philippines.

This paper will be valuable to academics and policy makers because it shows that accounting need not be an active agent by colonisers/administrators to appropriate spoils from its colony.

The purpose of this paper is to show, with reference to the writings of important decolonization theorists and liberationists, how Nazism in Europe and the establishment of the UN had a significant impetus in awakening the sense of injustice in colonised peoples in Africa and the Lesser Antilles. Colonized peoples were denied human rights through a process of dehumanization, which involved seizing “native” histories and representing them as backward, depraved and savage, awaiting the arrival of European civilization. Marxism, further supported this narrative by denying that “primitive” peoples had histories, and being unable to account for race and racism because of its emphasis on class. Colonization evolved, not into decolonization, but neo-colonialism because of the complicity of “native” bourgeois elites.

The methodology combines historical narrative with theoretical insight from the point of view of the colonised, such as Fanon, Cabral, Mimmi, Ceasare, Nkrumah, etc. It is hermeneutic in its methodology.

Peoples of the Lesser Antilles and Africans were dehumanized; denied human rights; and dehistoricized. Prominent liberation theorists develop these themes and reject elements of Marxism in order to reflect the unique experiences of the colonised. Colonization gets under the skin of the colonised and persists in contemporary societies. Colonization was replaced by neo-colonialism, not decolonization.

The implications are to bring to the fore the importance of colonialism in relation to western practises of anti-Fascism and the promotion of human rights, while perpetrating Fascist modes of behaviour and denying human rights in colonised countries. Far from being simply an historical phenomenon the insidious implications persist.

The demonstration of how deep the roots of colonialism go, and how difficult the task of decolonization has become as a consequence of systematic western “penetration”.

It looks at colonialism and its widespread injustices through the activists who suffered at the hands of a system of rule based exploitation and dehumanization effected not only by seizing their land, but also their history language and culture, ensuring that decolonization became transformed into neo-colonialism.

This paper explores the role of colonial heritage on long-term economic development from a resource-curse perspective. The authors investigate the impact of colonial exports on long-term economic development through two channels: (1) a direct impact of the economic dependency on natural resources and (2) an indirect impact via its effect on colonial institutions, which persisted over time and influenced current economic development.

To address this issue, the authors use an original data set on French bilateral trade from 1880 to 1912. The authors use partial least square structural equation modeling (PLS-SEM) in the empirical analysis, so that the authors are able to construct latent variables (LVs) for variables that are not directly observable, such as the quality of institutions.

The authors find that exports of primary goods to France had a negative impact on colonial institutions and that for French colonies, this impact was driven by minerals exports. Despite its impact on colonial institutions, exports of French colonies had no significant indirect impact on their current institutions. The authors find no significant direct impact of colonial trade on current development for French colonies. Finally, colonial exports of manufactured products had no significant impact on colonial institutions among French colonies and a positive impact among non-French ones.

Research implications regarding the findings of this paper are, namely, that the relative poor performance within French colonies today cannot be attributed to the extraction of raw materials a century ago. However, human capital and institutional development, instead of exports, are more relatively important for long-term growth. Some limitations in trying to determine the simultaneous relationship among colonial trade, institutions and economic performance are the relation between colonial trade and the extent of extraction from the colonizer, which is hard to quantify, as well as its precise mechanism.

Since the initial institutions set in those former colonies presented a strong persistence in the long run, their governments should focus now on building sound and inclusive political and economic institutions, as well as on investing in human capital in order to foster long-term growth. Once a comprehensive set of institutional and human resources are put in place, the quality and quantity of exports might create a positive spillover on the short-run growth.

One social implication that can be retrieved from this study is the ever-lasting effect of both human capital investment and introduction of inclusive political and economic institutions on the long-run impact of growth.

The paper uses an original primary data set from archival sources to explore the role of colonial heritage on long-term economic development from a resource-curse perspective. It applies a relatively new model partial least squares path modeling (PLS-PM) that allows the construction of LVs for variables that are not directly observable, as well as channeling the impact on growth through both direct and indirect channels. Finally, it allows for the simultaneous multigroup analysis across different colonial groups.

Drawing on a series of RAND interviews with Vietnamese prisoners during the Vietnam War, the paper aims to analyze the role of colonizer–colonized in the production of postcolonial representations (postcoloniality) and the role of the Western corporation in the processes of postcoloniality.

Selected RAND interviews are analyzed using a postcolonial lens and explored through the method of critical hermeneutics.

The analysis supports the contention that Western othering of Third World people is neither completely successful nor one-sided. It is argued that while the Western corporation is an important site for understanding hybridity and postcoloniality, analysis needs to go beyond focusing on the symbolic and the textual to take account of the material conditions in which interactions between colonizer–colonized occur. Finally, there is support for further study of the socio-political character of methods of research in the study of international business.

The case suggests further study of colonizer–colonized interactions outside of the context of an on-going war, which may have heightened some forms of resistance and voice.

The paper draws attention to the continuing problem of Western othering of formerly colonized people through military and commercial engagements that are framed by neo-colonial viewpoints embedded in theories of globalization and research methods.

The paper provides rare glimpses into interactions between colonizing and colonized people, and also the under-research study of the role of the Western corporation in the production of postcoloniality.

This chapter reviews the nuances of colonialism, exploring the role of Arab expansion, the inter-African slave trade system, the Christianity position on slavery, similar slavery systems in Asia and Europe, and the impact of colonization after 1400. Using the historical examples of African colonization and its growth into international trade through time, I will examine the scars of colonialism.

This chapter examines the changing nature of colonialism through time and the rise of postcolonialism as a Western metaphorical conjuncture declaring the end of colonialism. This chapter also reviews and examines the effects of imperialism’s rise and rivalry on colonialism and coloniality.

Chapter 8 engages in a round table discussion with Montesquieu (Persian Letters), Fanon (Black Skins, White Masks, Dying Colonialism, and the Wretched of Earth), and Camus (The Stranger) posthumously. This chapter explores the inner psyche of the subalterns as they strive to reach decoloniality. This chapter offers suggestions for decolonizing praxis.

The purpose of this paper is to critically discuss how the psy-sciences have been, and continue to be, typified by some critics, as colonizers and are credited with Imperialistic motivations. However, rarely are these critiques developed beyond a pejorative characterisation.

This paper reviews the criticisms of psychiatry as colonial and outlines the tensions in taking different frames of reference in the mental health field, before going on to suggest theoretical and research perspectives arising from postcolonial theory that might advance these critical positions more coherently and the implications of doing so.

This study suggests an engagement with humanities-based methods and fields such as postcolonial scholarship.

This argument is timely, especially given recent controversies over the publication of DSM5, the scaling up agenda for mental health in the Global South and increased attention to the agenda of Big Pharma.

Postcolonial intersections with psy-science remains a relatively undeveloped area in the critical literature.

The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora.

A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone.

The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular.

This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries.

While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements.