The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government…
The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.
It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.
The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.
This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.
The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.
A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.
This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England…
This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there are black women with mental health issues who have also died in forensic settings, the occurrence is significantly higher for men who become demonised as ‘Big, Black, Bad and dangerous’. The author discusses the historical over representation of mental ill health amongst black people in the general community and the plethora or reasons attributed to this. The author then discusses the various points of entry into the criminal justice system, where black men with mental health issues are over represented. The author explores some inquiries into the deaths of black men in custody and the recommendations that were subsequently made, which successive governments have failed to act upon. The author argues that the term ‘Institutional Racism’ is insufficient to explain this phenomenon; and offers her own theoretical interpretation which is a combination of systemic racism influenced by post-colonial conceptualisation
Purpose – The purpose of this chapter is to consider the (re-)emergence of the sport waka ama (outrigger canoe) in light of the broader historical, social, political…
Purpose – The purpose of this chapter is to consider the (re-)emergence of the sport waka ama (outrigger canoe) in light of the broader historical, social, political, cultural and economic landscape of ‘post-colonial’ Aotearoa/New Zealand.
Design/methodology/approach – The chapter draws upon a micro-ethnography of the 2011 Waka ama national competition to elucidate the ways in which the sport serves as an important site for sharing Māori identities and culture. The empirical aspects of the chapter utilise observations and semi-structured interviews with key gatekeepers of waka ama in Aotearoa/New Zealand and participants in the sport.
Findings – The key findings of the study offer new insights into the relationship between the (re-)emergence of waka ama and the wider context of ‘post-colonial’ Aotearoa/New Zealand.
Research limitations/implications – The restricted timeframe that the research took place within could be viewed as a limitation to the research project.
Originality/value – The chapter provides an alternative reading of the sport waka ama within ‘post-colonial’ Aotearoa/New Zealand. To date there has been little research conducted on the role sport has played within the process of colonisation in Aotearoa/New Zealand. There has also been limited research that illustrates the role of waka ama, as a uniquely indigenous sport, as a vehicle of social change within indigenous communities. The authors highlight the unique nature of waka ama and provide an alternative commentary on the colonial/neocolonial forces that have impacted waka ama in its emergence.
This chapter considers a narrative attuned to the tensions of bicultural performativity (blackness and whiteness) and how that performance relates to the politics of…
This chapter considers a narrative attuned to the tensions of bicultural performativity (blackness and whiteness) and how that performance relates to the politics of dislocation within the context of pursuing an advanced degree at a prestigious university. It does so by providing moments from my own narrative of self that focuses on an interrupted and hybridized racial project. In this chapter, I attempt to engage the reader by communicating the subjectivity of such moments in a provocative, fragmented, and emotionally charged self-reflexive manner. My own narrative, its performative element, and its racialized nature, are then considered in relation to larger sociological contexts and forces that present bicultural racial formations and their boundary transgression as a regulatory mechanism. Out of these narrative examples, I emphasize the growing centrality of performance studies as a frame of analysis.
Western management philosophy and thought have been around for millennia; however, the supremacy of its concepts and writings has become a subject of criticisms in Africa. There is a huge gap in African management education which calls for redesigning of management curriculum to affirm African social orientation and self-determination that will enable new forms of learning and knowledge required to tackle complex global challenges. The objective of this chapter is to review Western management thought and practice vis-à-vis the existing management philosophy in Africa prior to her colonisation and advocate the need to redesign management curricula. To accomplish the aforementioned objective, this chapter took a historical, reflective and systematic approach of literature review to advance renewal of management curricula in Africa. The analysis began with a review of pre-colonial management philosophy and thought in Africa, followed by a discussion of how colonialism obstructed and promoted the universality of management. This was followed by a review of African traditional society and indigenous management philosophies. The chapter discussed topics that should feature in an African-oriented management curriculum and highlighted fundamental constructs that can be fused into management curriculum of business schools/teaching in Africa. The chapter also made a case for a flexible management curriculum structure that is broader than the conventional transmission-of-knowledge building which views students as passive learners’ by adopting suitable pedagogical tools that will be relevant for knowledge transmission and assessment and also enhance learning and management practices that is culturally fit and relevant to global practice.
As a Black Anglophone Caribbean woman, I present some reflections of my professional development journey, stemming from the early beginnings in my home country leading to…
As a Black Anglophone Caribbean woman, I present some reflections of my professional development journey, stemming from the early beginnings in my home country leading to the United States ivory tower. While many stories have been told of the Black woman in academe, little has been shared about the professional development history of the Black Caribbean woman who has made significant strides in US higher education. In telling my story, I begin with a snapshot of the history of experiences in my home country and in the United States since the contexts of these experiences influence how I respond to daily life's events as a faculty and associate dean at a top tier research university. After this historical portrait, I highlight some critical events that contributed to my transformation of self and ideology in the United States, how I came to terms with being a racialized minority in predominantly white professional spaces, and my approaches to the management of discriminatory and hegemonic practices in such spaces. Lastly, I conclude with some thoughts on how women of color can proactively manage their professional careers in higher education.
This paper examines the alternative frameworks adopted in empirical research in accounting in developed and colonised developing countries, and suggests that a more…
This paper examines the alternative frameworks adopted in empirical research in accounting in developed and colonised developing countries, and suggests that a more appropriate methodological framework is necessary to explain the emergence and subsequent development of the accounting profession in the colonised developing countries. In this regard, the paper rejects the claim that the expansion of the Western-based accountancy bodies into colonised developing countries is inevitable. Rather it posits the view that the influences of the U.K.-based Association of Chartered and Certified Accountants (ACCA), the American Institute of Certified Public Accountants (AICPA), the Canadian Institute of Chartered Accountants (CICA) and the dominance of Western accounting practices in the colonised developing world are intertwined with the local historical, global and cultural circumstances. Therefore, the problematique of imperialism is critical and significant for understanding the context in which the accounting profession has developed in former colonised countries. Bearing this in mind, the paper argues, then, that in order to adequately and validly investigates accounting issues in any former colonised developing nation; one has to adopt the frameworks of cultural imperialism and globalisation to fully contextualise the nature of accounting in colonised developing countries.