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Lookup NU author(s): Dr Shanta Davie
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This historical study starts from the argument that financial economic quantification using accounting concepts and analysis has always been an essential and integral part of effective policies and activities for Britain’s Empire building. Theories of citizenship are used in particular to examine the close association between accounting and imperial policies during British indirect rule in Fiji. Through an examination of archival data and other relevant source material, the paper highlights the ways in which accounting helped translate Imperial forms of oppression and injustice into everyday work practice. Indirect rule generally required the separation and subordination of the Native population as subjects, and their exploitation within the Imperial hegemonic structures. This research is about a British regime of specific and deliberate power construct through which the indigenous population of subjects were oppressed and excluded from citizenship and from civil society. Focus is on the social and institutional relations that determined a unique pattern of inequality and the way in which accounting was effectively mobilised to serve the aims of British imperialism through indirect rule.
Author(s): Davie SSK
Publication type: Article
Publication status: Published
Journal: Accounting Historians Journal
Print publication date: 01/12/2005
ISSN (print): 0148-4184
Publisher: Academy of Accounting Historians