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Accounting, female and male gendering, and cultural imperialism

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  • Shanta Shareel Davie

Abstract

Purpose - The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context. Design/methodology/approach - Archival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies. Findings - By exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control. Originality/value - Original research based on archival studies of British colonial documents.

Suggested Citation

  • Shanta Shareel Davie, 2017. "Accounting, female and male gendering, and cultural imperialism," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(2), pages 247-269, February.
    • Handle: RePEc:eme:aaajpp:aaaj-08-2012-01080
    DOI: 10.1108/AAAJ-08-2012-01080
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    Cited by:

    1. Kamla, Rania, 2019. "Religion-based resistance strategies, politics of authenticity and professional women accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 52-69.
    2. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.

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