Accounting and the reproduction of race relations in Fiji: a discourse on accounting and race in colonial context

Nandan, Ruvendra K., and Alam, Manzurul (2002) Accounting and the reproduction of race relations in Fiji: a discourse on accounting and race in colonial context. In: Proceedings of the 9th World Congress of Accounting Historians. From: 9th World Congress of Accounting Historians, 30 July-2 Aug 2002, Melbourne.

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This study analyses the role of accounting in the production and reproduction of racial and ethnic tensions in Fiji, and explores the impact of colonial discourses on the debates. By way of illustrations, two historically constituted accounting practices have been identified that demonstrate clearly how accounting and race relations in Fiji are intertwined. These are rentals on native land operating leases and the government's budgetary allocations for affirmative action programmes in favour of indigenous Fijians and Rotumans1. This study reinforces accounting's involvement in the process of political bargaining within organizations and society and maintaining systems of power and control within the structure of indigenous domination. Accounting is complicit in representing vested interests in political bargaining process and maintaining existing power relations. The objectives of the government on affirmative actions being in dispute, it is argued that the government budget is a tool often used to articulate and promote racial differences in Fiji. There is hardly a more universal complaint among Fijian landowners than that they receive unfairly low rents from their land held in communal ownership, which further aggravates race relations between Fijians and Indians.

Item ID: 14631
Item Type: Conference Item (Research - E1)
Keywords: race; reproduction; colonialism; capitalism; class; accounting
Date Deposited: 18 Sep 2017 22:45
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9403 International Relations > 940399 International Relations not elsewhere classified @ 100%
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