This critical commentary on Ohlson's paper (in this issue) problematises the concept of 'successful' accounting research; highlighting its ex-post, variable nature as a socially manufactured object. Contrasting Ohlson's notion of a singular body of shared 'common knowledge' in accounting with...

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities. Design/methodology/approach – The approach was a historical analysis of the colonial political and economic...

Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities. Design/methodology/approach – The approach was a historical analysis of the colonial political and economic...