Disempowerment and empowerment of accounting: an Indigenous accounting context

Lombardi, Luisa 2016, Disempowerment and empowerment of accounting: an Indigenous accounting context, Accounting, auditing & accountability journal, vol. 29, no. 8, pp. 1320-1341, doi: 10.1108/AAAJ-08-2015-2167.

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Title Disempowerment and empowerment of accounting: an Indigenous accounting context
Author(s) Lombardi, LuisaORCID iD for Lombardi, Luisa orcid.org/0000-0002-7991-9030
Journal name Accounting, auditing & accountability journal
Volume number 29
Issue number 8
Start page 1320
End page 1341
Total pages 23
Publisher Emerald
Place of publication Bingley, Eng.
Publication date 2016
ISSN 0951-3574
Keyword(s) Australia
Summary Purpose – This paper seeks to examine the disempowering and/or empowering role of accounting in the context of Indigenous Australians.

Design/methodology/approach – A total of thirty-one interviewees participated in this study, which included eighteen self-identified Indigenous Australians and thirteen non- Indigenous Australians. A qualitative research methodology, and in particular an oral history method, was chosen because of its ability to support a deeper and richer form of inquiry. Bourdieu's concepts provide the framework for mobilizing and analysing the findings of this study.

Findings – The damaging role of accounting in the context of Indigenous peoples has largely stemmed from non-Indigenous peoples providing accounting services for Indigenous peoples. The evidence and analysis provided by this study postulates a constructive way forward of accounting’s role in contributing to the empowerment of Indigenous Australians.Research

limitations/implications – Limitations include being a non-Indigenous researcher conducting research in an Indigenous context, which may have prevented some interviewees from feeling comfortable to openly share their experiences and insights.

Practical implications - As this study’s findings have supported the theory that accounting skills can be used in an empowering way when used ‘by’ Indigenous peoples, Indigenous Australians should be actively supported by the accounting bodies to gain the qualifications needed for membership of the accounting profession.

Originality/value - This study contributes to the expanding accounting literature that locates the role of accounting in the context of Indigenous peoples by proposing accounting as a tool of empowerment.
Language eng
DOI 10.1108/AAAJ-08-2015-2167
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Emerald Group Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30085666

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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