Accounting and subalternity: enlarging a research space

Cameron Graham

doi:10.1108/09513570910945633

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Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Accounting and subalternity: enlarging a research space

Document Information:
Title:	Accounting and subalternity: enlarging a research space
Author(s):	Cameron Graham, (Schulich School of Business, York University, Toronto, Canada)
Citation:	Cameron Graham, (2009) "Accounting and subalternity: enlarging a research space", Accounting, Auditing & Accountability Journal, Vol. 22 Iss: 3, pp.309 - 318
Keywords:	Accounting research, Developing countries
Article type:	General review
DOI:	10.1108/09513570910945633 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Acknowledgements:	The author would like to thank Dean Neu, Marcia Annisette, Danture Wickramasinghe, and Trevor Hopper, as well as the Schulich School of Business and participants at the Accounting and Subalternity Conference held there in August 2007, for their continued support of this project.
Abstract:	Purpose – The paper aims to describe the construction of this AAAJ special 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 this AAAJ issue 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.