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Consequences of accountings, distributional and otherwise

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  • Dixon, Keith

Abstract

Applications of accounting ideas and practices have consequences. In exercising social, political, economic, environmental and cultural responsibility, individuals and organisations have moral responsibility for consequences for anyone (and anything) else of whatever uses they make of accountings. This article exposits consequences of accountings as a concept; and explains an interpretative process to recognise and classify these consequences, and configure them wholistically. These matters are exemplified using a Pacific atoll people. Longitudinal materials are used to analyse how, in the changing life circumstances of this people (not least that most are living in diaspora), several accountings practised around, about and among them have had consequences for them. Most of the accountings in question have been practised in conjunction with various forms of colonialism. However, one comprises the people’s own accounting, based on genealogy, and remnants of it are helping sustain the diaspora. The consequences recognised through the analysis are distinguished into 14 classes, including so called distributional consequences.

Suggested Citation

  • Dixon, Keith, 2023. "Consequences of accountings, distributional and otherwise," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    • Handle: RePEc:eee:crpeac:v:97:y:2023:i:c:s1045235423000242
    DOI: 10.1016/j.cpa.2023.102576
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