Budget processes in the Anglican Church of Melanesia: an emergent ethnic identity

Abraham Hauriasi, Karen Van-Peursem and Howard Davey

Accounting, Auditing & Accountability Journal, 2016, vol. 29, issue 8, 1294-1319

Abstract: Purpose - The purpose of this paper is to evaluate ethnic identities emerging from the budgetary processes of the Anglican Church of Melanesia (COM) – the Solomon Islands. Design/methodology/approach - An interpretive and case-based methodology is employed. Fieldwork consists of 27 interviews, document analysis and lived-observations. Ethnic identity and concepts of the indigenous culture inform the analysis. Findings - Findings demonstrate how Church-led practices merge with indigenous processes and how, together, members negotiate their way through this complex budgeting process. A broadened network and community (wantok) is revealed, and through a sympathetic melding of Melanesian and Church tradition, a new ethnic-identity emerges. Issues of parishioners’ isolation, women’s roles and central accountability are not, as yet, fully integrated into this emerging identity. Research limitations/implications - There may be value in prioritising “people” over “timelines”, “discussion” over “deadlines” and in respecting local traditions in order to nurture the foundation for new identities. Also, and as evidenced, “nationhood” should not be assumed to be a powerful force in defining ethnic identity. Practical implications - The value of respecting the complex interaction between tribal tradition and Church values by those in power is revealed. Social implications - “Ethnic identity” is revealed as a complex notion in the Solomon Islands Anglican COM. Originality/value - A long-isolated culture’s construction of self-identity in the context of the COM is revealed.

Keywords: Culture; Budgets; Ethnic identity; Anglican Church; Indigenous culture; Solomon Islands (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:29:y:2016:i:8:p:1294-1319

DOI: 10.1108/AAAJ-07-2015-2112

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