postcolonialism in accounting literature and identifies opportunities for future research. Design/Methodology: This study undertook a … structured literature review of imperialism and postcolonialism in accounting research.Findings: This study is part of a research … project that identifies four themes relevant to the research on discrimination and accounting: Anti-Black Racism, Imperialism …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …

structure of the accounting research. …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …