Accounting as a social and moral practice: bridging cultures, balancing indigenous factors, and fostering social accountability

IF 3.5 Q1 BUSINESS, FINANCE
Anil K. Narayan, Marianne Oru
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引用次数: 0

Abstract

Purpose

This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives.

Design/methodology/approach

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

Findings

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people.

Practical implications

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities.

Originality/value

This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

作为社会和道德实践的会计:沟通文化,平衡本土因素,促进社会问责
目的本研究旨在调查非西方(土著)背景下的会计实务,并深入探讨其他会计方法和观点。研究结果通过西方和非西方两种不同的文化视角,对会计和问责制的不同解释提供了独特的见解。关于会计和问责制在做什么以及会计和问责制应该做什么的相互补充和相互对立的解释,将有助于缩小知识差距,为土著人民塑造一个更美好的世界做出贡献。此外,持续的能力建设和教育对于发展会计技能、提高财务素养、促进专业知识和建立一支具有当地知识的熟练会计师队伍以支持原住民社区也是至关重要的。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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