Accounting and subalternity

Annotation

The e-book is an exercise in creating and consolidating social space for innovative accounting research. The first paper is a groundbreaking study of the lending practices of international development agencies in El Salvador. The second paper provides a nuanced exploration of the oral accounting systems used in indigenous fishing practices, based on Kelum's ethnographic research in a fishing village on the south coast of Sri Lanka. The third paper has also contributed a study of resistance by poor populations in Sri Lanka, examining the governance structures and accounting practices of a tea plantation. The fourth paper has contributed a study of the system of private and public pensions in Chile. The fifth paper presents a rich historical analysis of how notions of race were developed as barriers to the accounting profession, positing colonial accountants as the racialized and subaltern Other to prevent them from attaining full professional status.The sixth paper is a detailed review evaluating several decades of research on management accounting in less developed countries