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Weapons of the weak: subalterns’ emancipatory accounting in Ceylon Tea

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Purpose – This paper aims to report on subalterns’ emancipatory accounting (SEA) embedded in
transformation of governance and accountability structures (GAS) in Ceylon Tea.
Design/methodology/approach – The paper draws on James Scott’s political anthropology to
examine how subalterns’ resistance and emancipatory accounting triggers structural
transformations.
Findings – An attempt is made to theorise subaltern resistance as a form of emancipatory
accounting. Concerning the commentaries that accounting has been to suppress or hegemonise the
subalterns and appreciating the analysis of indigenous resistance implicated in emancipatory
potential, this paper examines how a distinct subaltern group in Ceylon Tea deployed their own
weapons towards the changes in GAS.
Originality/value – The accounting literature neglects how subalterns reconstruct governance and
accountability structures: this paper introduces a social accounting perspective on resistance, control
and structural transformations. Also, it introduces to accounting researchers James Scott’s political
anthropology as an alternative framework.

Keywords Accounting, Governance, Sri Lanka, Tea

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 22 No. 3, 2009 pp. 379-404

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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