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Entertainment as an archival source for historical accounting research
Version 2 2023-06-07, 08:53
Version 1 2023-06-07, 07:36
journal contribution
posted on 2023-06-07, 08:53 authored by Frances Miley, Andrew ReadThis research champions indigenous voices and epistemes in accounting history. It corrects the hegemony of the coloniser’s voice in the archive and fills the archival vacuum with indigenous voices. This research presents the case of rice accounting in Cambodia. Cambodia was devastated by half a millennium of warfare and coups destroying written archives. The archives of the French coloniser are all that survive. That archive tells the coloniser’s version of rice accounting. To challenge that version of rice accounting, this research examines the story of rice accounting found in a traditional form of Cambodian entertainment: circus performance. Circus performance is a form of archive that captures collective memory, providing an indigenous voice and episteme. This research examines how, in preserving collective memory, traditional forms of entertainment can facilitate a richer understanding of accounting history when the written indigenous archive is impaired, destroyed or has failed to recognise the indigenous voice.
History
Publication status
- Published
File Version
- Published version
Journal
Accounting HistoryISSN
1032-3732Publisher
SAGE PublicationsExternal DOI
Page range
1-22Department affiliated with
- Accounting and Finance Publications
Full text available
- Yes
Peer reviewed?
- Yes
Legacy Posted Date
2020-07-23First Open Access (FOA) Date
2020-07-23First Compliant Deposit (FCD) Date
2020-07-23Usage metrics
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