Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Vassili Joannides De Lautour, Z. Hoque, D. Wickramasinghe
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引用次数: 3

Abstract

PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.Design/methodology/approachThe study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.FindingsThe conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.Research limitations/implicationsThe authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.Originality/valueThis study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.
在问责制中运用族群:救世军内部族群的见解
目的:本文探讨种族如何通过日常实践涉及到一种诗学理解,以及这种实践如何满足外部问责要求。为了解决种族在会计情况下如何呈现的更广泛问题,它检查了对这些问责要求的世俗层面的反应,这些反应表明了做出这些反应的人的种族的可操作性。设计/方法/方法该研究遵循人种方法学原则,其中一名研究人员在曼彻斯特(英国)的救世军会众中担任活跃成员和研究员,而其他研究人员则担任实地调查后的反思者。与津巴布韦-曼彻斯特救世军教会有关的问责制的构思者和监护人认为,提供账户的做法是表面上的(外在的),而不是被认为是内化的(内在的)。在形式问责制的实践变异情况下,双方产生了一种修辞性的误解。这是由于一个民族的母词与其他民族的母词的碰撞造成的。因此,这种日常做法是由实施问责制要求会议的参与者的种族倾向所决定的。因此,虽然种族是用术语来操作的,但会计被视为一种逻辑结构。内在需求和内在实践之间可能的变化可以实现这种操作化。研究局限/启示作者的发现是基于一个民族对问责制的主体建构。进一步的研究可能会将其扩展到具有多种基因/基因组合的多种族环境中。原创性/价值本研究促进了关于问责制的认识论和方法论问题的辩论。由于它在文献中定义不清或被忽视,作者提供了一个有效的种族概念-一个涉及会计和问责制的运作文化单位。
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
CiteScore
9.50
自引率
14.30%
发文量
77
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.
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