“This degrading and stealthy practice”

“This degrading and stealthy practice” PurposeThe purpose of this paper is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory accounting and auditing requirements in the management of indigenous wages contributed to stigmatisation of indigenous Australians and led to maladministration and unchecked financial fraud that continued for over 75 years. The accounting failures are by those charged with protecting the financial interests of the indigenous population.Design/methodology/approachAn historical and qualitative approach has been used that draws upon archival and contemporary sources.FindingsPrior research has examined the nexus between accounting mechanisms and stigma. This research suggests that the absence of accounting mechanisms can also contribute to stigma.Research limitations/implicationsThis research highlights the complex relationship between accounting and stigma, suggesting that it is simplistic to examine the nexus between accounting and stigma without considering the social forces in which stigmatisation occurs.Social implicationsThis research demonstrates decades of failed accounting have contributed to the ongoing social disadvantage of indigenous Australians. The presence of accounting mechanisms cannot eradicate the past, or fix the present, but can create an environment where financial abuse does not occur.Originality/valueThis research demonstrates that stigma can be exacerbated in the negative space created by failures or absence of accounting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

“This degrading and stealthy practice”

Loading next page...
 
/lp/emerald/this-degrading-and-stealthy-practice-jncePk06P0
Publisher
Emerald Group Publishing Limited
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0951-3574
D.O.I.
10.1108/AAAJ-10-2014-1839
Publisher site
See Article on Publisher Site

Abstract

PurposeThe purpose of this paper is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory accounting and auditing requirements in the management of indigenous wages contributed to stigmatisation of indigenous Australians and led to maladministration and unchecked financial fraud that continued for over 75 years. The accounting failures are by those charged with protecting the financial interests of the indigenous population.Design/methodology/approachAn historical and qualitative approach has been used that draws upon archival and contemporary sources.FindingsPrior research has examined the nexus between accounting mechanisms and stigma. This research suggests that the absence of accounting mechanisms can also contribute to stigma.Research limitations/implicationsThis research highlights the complex relationship between accounting and stigma, suggesting that it is simplistic to examine the nexus between accounting and stigma without considering the social forces in which stigmatisation occurs.Social implicationsThis research demonstrates decades of failed accounting have contributed to the ongoing social disadvantage of indigenous Australians. The presence of accounting mechanisms cannot eradicate the past, or fix the present, but can create an environment where financial abuse does not occur.Originality/valueThis research demonstrates that stigma can be exacerbated in the negative space created by failures or absence of accounting.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Feb 19, 2018

There are no references for this article.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 12 million articles from more than
10,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Unlimited reading

Read as many articles as you need. Full articles with original layout, charts and figures. Read online, from anywhere.

Stay up to date

Keep up with your field with Personalized Recommendations and Follow Journals to get automatic updates.

Organize your research

It’s easy to organize your research with our built-in tools.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve Freelancer

DeepDyve Pro

Price
FREE
$49/month

$360/year
Save searches from
Google Scholar,
PubMed
Create lists to
organize your research
Export lists, citations
Read DeepDyve articles
Abstract access only
Unlimited access to over
18 million full-text articles
Print
20 pages/month
PDF Discount
20% off