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The politics of accounting, race and ethnicity: A story of a Chiefly-based preferencing

Lookup NU author(s): Dr Shanta Davie


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This research utilises theories of institutionalised patterns of discrimination to tell a story about how accounting becomes part of discourse orientations that are deeply rooted in notions of racial identity and differentiation. By exploring the complex demands for a financial re-structuring of a South Pacific State-owned enterprise, the research study not only highlights accounting's enrolment in processes of preferencing that assume hegemonic and exclusive strategies based on pre-existing patterns of Chiefly power. But, through an ethnography of the Fijian pine industry, the study also shows how accounting becomes involved in perpetuating existing institutionalised inequalities in a society practising forceful racist exclusions. In the process, the paper also highlights that accounting change and requests for its change emerge not only because there is a search for new financing strategies and performance indicators, to sustain a Chiefly-based preferential initiative, but also because accountancy practice institutes a certain faith and expectation. In doing so, the paper focuses on the way in which indigenous identity initiates a new ethnic expression of accounting. © 2004 Elsevier Ltd. All rights reserved.

Publication metadata

Author(s): Davie SSK

Publication type: Article

Publication status: Published

Journal: Critical Perspectives on Accounting

Year: 2005

Volume: 16

Issue: 5

Pages: 551-577

ISSN (print): 1045-2354

ISSN (electronic): 1095-9955

Publisher: Academic Press


DOI: 10.1016/


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