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007F AAAJ Title page and article combined Accounting for Indigenous wages.pdf (597.4 kB)

'This degrading and stealthy practice': accounting, stigma and indigenous wages in Australia 1897-1972

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journal contribution
posted on 2023-06-09, 05:35 authored by Frances Miley, Andrew Read
Purpose: The purpose of this research is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory accounting and auditing requirements in the management of Indigenous wages contributed to stigmatisation of Indigenous Australians and led to maladministration and unchecked financial fraud that continued for over 75 years. The accounting failures were by those charged with protect the financial interests of the Indigenous population. Design/methodology/approach: An historical and qualitative approach has been used that draws upon archival and contemporary sources. Findings (mandatory: Prior research has examined the nexus between accounting mechanisms and stigma. This research suggests that the absence of accounting mechanisms can also contribute to stigma. Research limitations/implications: This research highlights the complex relationship between accounting and stigma, suggesting that it is simplistic to examine the nexus between accounting and stigma without considering the social forces in which stigmatisation occurs. Social implications: This research demonstrates decades of failed accounting have contributed to the ongoing social disadvantage of Indigenous Australians. The presence of accounting mechanisms cannot eradicate the past, or fix the present but create an environment where financial abuse does not occur. Originality/value: This research demonstrates that stigma can be exacerbated in the negative space created by failures or absence of accounting. Purpose: The purpose of this research is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory accounting and auditing requirements in the management of Indigenous wages contributed to stigmatisation of Indigenous Australians and led to maladministration and unchecked financial fraud that continued for over 75 years. The accounting failures were by those charged with protect the financial interests of the Indigenous population. Design/methodology/approach: An historical and qualitative approach has been used that draws upon archival and contemporary sources. Findings: Prior research has examined the nexus between accounting mechanisms and stigma. This research suggests that the absence of accounting mechanisms can also contribute to stigma. Research limitations/implications: This research highlights the complex relationship between accounting and stigma, suggesting that it is simplistic to examine the nexus between accounting and stigma without considering the social forces in which stigmatisation occurs. Social implications: This research demonstrates decades of failed accounting have contributed to the ongoing social disadvantage of Indigenous Australians. The presence of accounting mechanisms cannot eradicate the past, or fix the present but create an environment where financial abuse does not occur. Originality/value: This research demonstrates that stigma can be exacerbated in the negative space created by failures or absence of accounting.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Accounting, Auditing and Accountability Journal

ISSN

0951-3574

Publisher

Emerald

Issue

2

Volume

31

Page range

456-477

Department affiliated with

  • Accounting and Finance Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2017-03-31

First Open Access (FOA) Date

2018-02-21

First Compliant Deposit (FCD) Date

2017-03-31

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