Accounting and subalternity: enlarging a research space

Cameron Graham

Accounting, Auditing & Accountability Journal, 2009, vol. 22, issue 3, 309-318

Abstract: Purpose - The paper aims to describe the construction of thisAAAJspecial issue as an exercise in creating and consolidating social space for innovative accounting research. Design/methodology/approach - A review of prior literature and the events leading to thisAAAJissue are used to provide a context for the articles appearing in the issue. Findings - The paper suggests that accounting research is implicated in subalternity in complex ways, both through its construction of the subject of research and in its attempts to reproduce accounting researchers habituated to Western academic norms and practices. Research limitations/implications - The paper sets out some conditions for innovative accounting research on less developed countries and indigenous peoples. Originality/value - This journal issue is an attempt to expand research space by bringing together authors from different areas of accounting research, as well as a consolidation of vibrant existing streams of research. The paper introduces the special issue.

Keywords: Developing countries; Accounting research (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:22:y:2009:i:3:p:309-318

DOI: 10.1108/09513570910945633

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