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Lookup NU author(s): Professor Sonja Gallhofer
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The literature of social and educational research reflects the significance that issues of culture and ethnicity have gained in such research. This is evident, for example, in concerns to analyse and redesign social practices and to elaborate a critique of dominant Western institutions. In the research literature upon the accounting focus, evidence of such concerns has been comparatively scarce. While some research has been done, for example, researchers have pointed to the Eurocentric character of accounting and critically analysed ethnic minority experiences of accountancy, there is much more to do. Particularly scarce in the accounting literature have been studies concerned to focus upon accounting from an indigenous cultural perspective or to promote multicultural accounting education. Such a silence is of significance in the light of increasing worldwide concerns to learn from and to protect the cultures of indigenous peoples and to question the universal validity of Western practices, notably such as those of Eurocentric education. In this paper we focus upon Maori, the indigenous people of Aotearoa New Zealand, and critically assess and explore their participation in and experiences of accounting education. We concentrate upon university accounting education which is central to the process of gaining admission into the accountancy profession of Aotearoa New Zealand. We provide a historical and contextual analysis which elaborates upon the oppression and marginalisation of Maori people. The study reflects our concern that, in inquiring into why particular ethnic groups, including indigenous peoples, are under represented and lack influence in particular social activities and occupations, we need to give consideration to the role of cultural as well as socioeconomic factors. And in this respect we need to critically analyse the very institutions and practices of Western accountancy and Western accounting education as forms of insensitive cultural imperialism. These forms can change rather than the culture of peoples. For us, increasing the participation of Maori in accounting education and accounting practice and changing the character of these practices so that they are more reflective of Maori indigenous culture are two dimensions of the struggle for change which can be mutually reinforcing. We are supportive of such change and seek to bring this about in the Eurocentric institutions of Aotearoa New Zealand. Our contention is that a deeper critical analysis of issues of ethnicity in Western society can help to inform a critique of Eurocentric practices and institutions including in the sphere of accounting. In brief, we explore a range of interconnected themes: the complex character of the marginalisation and oppression of Maori; focusing in, the position respecting accounting education and the very practice of accounting; how this relates to ways forward and connects up with wider issues.
Author(s): Gallhofer S, Haslam J, Kim SN, Mariu S
Publication type: Article
Publication status: Published
Journal: Critical Perspectives on Accounting
Year: 1999
Volume: 10
Issue: 6
Pages: 773-807
Print publication date: 01/12/1999
ISSN (print): 1045-2354
ISSN (electronic): 1095-9955
Publisher: Academic Press
URL: http://dx.doi.org/10.1006/cpac.1998.0282
DOI: 10.1006/cpac.1998.0282
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