Miley, Frances and Read, Andrew (2020) Entertainment as an archival source for historical accounting research. Accounting History. pp. 1-22. ISSN 1032-3732

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Abstract

This 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.

Item Type:	Article
Keywords:	Archival research, Cambodia, rice accounting, performance, colonialism
Schools and Departments:	University of Sussex Business School > Accounting and Finance
SWORD Depositor:	Mx Elements Account
Depositing User:	Mx Elements Account
Date Deposited:	23 Jul 2020 09:19
Last Modified:	18 Jan 2021 16:15
URI:	http://sro.sussex.ac.uk/id/eprint/92708

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