Search results

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.

This paper delves into the enduring influence of Linda Tuhiwai Smith’s groundbreaking work, “Decolonizing Methodologies: Research and Indigenous Peoples,” while examining how the concept of “struggle” has facilitated Māori-centric nursing education.

Utilizing a case study approach, a collaboration between Māori and non-Māori nursing academics describes the development of two Māori-centric postgraduate courses. This approach allows for an exploration of the contextual factors surrounding sites of “struggle” in course development and efforts towards decolonization and indigenization.

The evaluation of a Māori-centric postgraduate course is guided by Smith’s five key conditions for “struggle”. By illustrating the dynamic and intersecting nature of these conditions, the study reveals how various interests, tensions and relationships intersect within academia. We further show how the team actively sought viable solutions to strengthen the Maori nursing workforce and those nurses serving Maori communities through the development of tailored courses.

This case study offers a unique perspective on the tensions inherent in the struggles faced by Māori women and their allies, who utilize cultural frameworks as sites of resistance within Western institutions. We highlight how education can carve out new spaces for Māori within their cultural context and the broader academic sphere. Inspired by Smith’s work, this dialogue transcends academic boundaries, echoing the values, knowledge and experiences of Indigenous peoples marginalized by colonialism.

This study aims to promote the preservation of endangered traditional knowledge and practices in the Andes of Peru by documenting, publishing and disseminating them.

Based on a literature review of coca and coca divination, the author will describe these types of divination practices. Subsequently, the author will address the context and characteristics of a coca reading conducted in October 2022. Afterwards, the threats and prejudices faced by this type of indigenous knowledge and practice are discussed.

Coca divination in the Andean region of Ancash differs from the most common form of divination with coca leaves performed in northern Argentina, Bolivia, northern Chile, Colombia and southern Peru. The results of the coca reading conducted in October 2022 align with Andean worldviews. These practices and the associated episteme face various threats from academic, social and political actors and their discourses.

Scientific and academic researchers should be aware that their work can foster and maintain epistemic colonialism in Latin American territories. Archaeological excavations and interpretations should respect ancestral and traditional worldviews and practices.

This study advances the understanding of coca divination in the Andes of Ancash, Peru, by providing nuanced insights into this cultural practice in relation to a landslide event that occurred near a 3,000-year-old temple. The implications extend beyond academic discourse, offering valuable perspectives for conducting archaeological excavation activities that respect ancestral and traditional local beliefs. Future research should build on these findings to deepen comprehension of threats to traditional beliefs and practices.

This paper aims to address what it means to brand a city as “smart”. In other words, what ideas, understandings and actions are mobilized by the discourse of smart cities in a particular context.

Taking a brand interpretive approach, this paper uses deconstructive criticism to understand the performativity of smart cities within the Brazilian Charter for Smart Cities and to expose hegemonic power structures and the various colonizations that disenfranchise consumers and citizens of the Global South.

This paper finds that the branding of smart cities within the Brazilian Charter for Smart Cities is largely performative and rhetorical in nature. The authors identify those dimensions of the smart city that are materialized by this branding performance. For example, the authors identify how the Charter calls forth issues around technological solutionism, sustainability and social inclusion. At the same time, the analysis draws attention to the dimensions of smart cities that are disguised by such performances.

The implications of the work suggest that the authors need to understand the designation “smart city” as a branding performance. More research is required in context to determine in exactly what ways smart city projects are being implemented.

Rather than adhering only to the rhetoric of smartness, cities have to work hard to make smartness a reality – a smartness constructed not just on technical solutions but also on human solutions. That is, the complexity of urban issues that are apparently addressed in the move to smartness demand more than a technological fix.

The research offers a novel lens through which to view smart cities.

This paper aims to highlight how Black African academics who live and work under coloniality are systematically seen as “out of place” and how this positioning compounds their experiences of interpersonal and systemic marginalisation within predominantly white universities.

This is a conceptual paper that theorises the experiences of two Black African academics in Australian higher education. It takes a form of autoethnography, to demonstrate the intersectional barriers and setbacks within white academia that interact with gender, class and migranthood, potentially undermining their academic progression and/or professional well-being.

Black African academics in white-majority workplaces repeatedly report experiences of microaggressions, hyper-surveillance and epistemic Othering. This is characterised by research alienation, funding gaps and being passed over for promotion leading to feelings of exclusion and fractured belonging within academia.

The paper argues that while the Coloniality of Power within institutions of higher learning continues to racialise Black African academics as Other, the Coloniality of Knowledge marginalises their intellectual, theoretical and experiential perspectives and contributions. The power of Coloniality and white supremacy are implicated in the epistemic impositions, erasures and negations of the ontological legitimacy and contributions of Black academics in higher education institutions.

Colonial epistemes distort ideologies through power structures and control, perpetuating differences and the development of an inferior status. This study aims to serve dual purposes: Firstly, the authors advocate for Pacific and international business (IB) researchers to consider adopting inclusive research practices, particularly regarding Pacific and indigenous populations. Secondly, the authors argue that decolonization presents conflicting challenges, demonstrating that the authors still have a long way to go regarding the decolonization agenda within academia, the university, IB and broader society.

An essay style is adopted to introduce inclusive Pacific research practices specific to the Pacific context, what that looks like and the advantages of using culturally appropriate methods.

This paper highlights some examples that justify why Pacific methods should be used, such as spirituality and prayers underpinned by the va (i.e. relational spaces) – a concept well-known in Pacific cultures but missing in Western academic frameworks, models and approaches. Additionally, the authors found that the endeavours to be inclusive can paradoxically lead to exclusion and marginalization within academia, the university and popular mainstream media.

This paper enriches IB theory and pedagogy by advocating for the co-creation of inclusive research practices in collaboration with Pacific and indigenous communities. It contributes to the broader movement to restore indigenous knowledge and scholarship research spaces.

The originality and value of the viewpoint lie in its potential to stimulate conversations and reflections among IB researchers regarding inclusive research practices of decoloniality. Thereby strengthening the “trumpet-shell” call to decolonize the field and academia, which IB as a discipline should not be immune to.

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.

This paper centers a decolonial and Indigenous methodological approaches to educational history research. This research offers how Decolonizing Methodologies: Research and Indigenous Peoples by Linda Tuhiwai Smith impacts one education historian’s scholarship alongside conversations of historiography concerning the Lumbee people and how their education history becomes contextual and reclaimed through decolonial and Indigenous methodological approaches.

Leaning on epistemological questioning and historical research with decolonial and Indigenous methodologies to provide a needed approach to historical education analysis.

This research demonstrates how history and epistemology work together to decolonize educational histories by understanding the impacts of settler colonization and recenters histories with Indigenous (Lumbee) voices.

This approach to qualitative historical research provides space for Indigenous epistemology and decolonial and Indigenous methodological approaches to education history that critically examines history told from a European/Western epistemological lens as a way forward to center Indigenous communities.

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.

To share the narratives of six Indigenous Researchers representing the diverse thinking of Native Hawaiian and Pacific Islanders. The narratives describe the impact Decolonizing Methodologies have on our lives within the framework of Tuhiwai Smith’s Indigenous Research Agenda.

Linda Tuhwai Smith’s Indigenous Research Agenda framework is used to explore through narrative, the impact Decolonizing Methodologies had on the authors’ professional awakening as Indigenous Researchers. Each author reflects on their first encounter with Decolonizing Methodologies and describes through their narratives how the book influenced and guided their research and community work.

Positionality as a Native Hawaiian or Pacific Islander is imperative to being an Indigenous Scholar. Understanding who one is requires critical reflection and is a part of developing an Indigenous Research Agenda. The challenges each Indigenous scholar’s narrative explores is navigating a Western system while staying true to our values and identity as Native Hawaiian or Pacific Islander. At the core is our ability to work in partnership with the community to bring forth sustainable change.

This paper explores the impact Decolonizing Methodologies had on the authors thinking and research approaches. The narratives the authors share is from the positionality of being Native Hawaiian or Pacific Islander.