Purpose – The paper aims to examine how indigenous accounting practices are mobilised in the daily life of a subaltern … informs readers about the ways in which people engage in social accounting practices. It uses the concepts of structuration … theory to understand how indigenous accounting systems are shaped by the interplay between the actions of agents and social …

Purpose – This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of …'s political anthropology to examine how subalterns' resistance and emancipatory accounting triggers structural transformations …. Findings – An attempt is made to theorise subaltern resistance as a form of emancipatory accounting. Concerning the …

Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in … archival research showing accounting in its relation to broader structural and institutional structures, to present an … Chilean society and the mindset of its citizens. Accounting played a significant role in both the administration and …

UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …

perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design …/methodology/approach – This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and … accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches. Research …

the position adopted by Union Carbide in accounting for the catastrophe. Design/methodology/approach – The paper reviews …. Originality/value – The paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in …

Purpose – The purpose of this paper is to extend to accounting and accounting texts the arguments of Phillips which … organisations to life. The paper also introduces the work of Bottin which argues that accounting manuals can be considered as source … specialised accounting manual, the Guide du Commerce of Gaignat de l'Aulnais. Design/methodology/approach – This paper uses …

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …

pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple … cannot be generalized, further research on the institutional pressures on accounting PM in cities is encouraged. Practical … implications – Noting the contending legitimations may facilitate the management of projects for accounting change in cities …

Purpose – The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example … is the hermetic character of technical accounts, including accounting, which makes actual processes more opaque rather …