Decolonising the NDIS: a third space to account for First Nations' values

IF 4.6 3区管理学 Q1 BUSINESS, FINANCE

Accounting Auditing & Accountability Journal Pub Date : 2023-10-06 DOI:10.1108/aaaj-01-2023-6258

Mona Nikidehaghani, Sanja Pupovac

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引用次数: 1

Abstract

Purpose This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework. Design/methodology/approach This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques. Findings Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care. Originality/value The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

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非殖民化NDIS:解释第一民族价值观的第三个空间

本文旨在研究澳大利亚国家残疾保险计划(NDIS)中成本和预算的嵌入会计技术如何可能使居住在偏远地区的澳大利亚第一民族的殖民做法永永化。此外，本文旨在探讨会计如何有助于将土著人民在残疾护理方面的独特问责模式整合到NDIS资助体系中。最终，目的是辨别是否可以动员会计实践，将其作为NDIS框架去殖民化的一种手段。设计/方法/方法本研究采用定性方法分析澳大利亚残疾皇家委员会的公开听证会。借鉴Bhabha(1994)的“第三空间”概念，本研究探讨了如何使用会计技术来潜在地使NDIS非殖民化。本研究还借鉴了Bhabha(1994)的第三空间概念，探讨了通过会计技术使NDIS非殖民化的潜力。调查结果表明，与NDIS中嵌入的资金和成本相关的会计技术导致原住民流离失所，与他们的文化习俗和生活方式脱节。此外，分析表明，如果对NDIS的资助系统进行修改，以纳入原住民对残疾护理问责制的观点，则可以帮助NDIS空间去殖民化。原创性/价值NDIS的案例揭示了当代澳大利亚的殖民主义，西方的制度和经济体系主导了实践的结构和权威。在本文中，本研究证明了NDIS使用的会计系统在边缘化原住民方面发挥了作用。然而，会计作为一种谈判技术，也可以用于加强对残疾护理结果的问责制，并为非殖民化公共政策铺平道路。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Auditing & Accountability Journal BUSINESS, FINANCE-

CiteScore

9.50

自引率

14.30%

发文量

期刊介绍： Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.