Counter-accounting and social transformation: Yaṉangu way
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 26 September 2023
Abstract
Purpose
This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.
Design/methodology/approach
Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.
Findings
The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.
Originality/value
This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.
Keywords
Acknowledgements
The authors would like to thank Lee Parker and two anonymous Referees for their thoughtful and constructive reviews. Feedback from participants at the A-CSEAR Annual Conference in Wellington (NZ) in December 2022, in particular discussant Leanne Morrison, also greatly assisted in the development of the final paper. Most helpful comments were also received from, Matt Bamber, Judy Brown, Glen Finau and James Guthrie.
Funding: This research was supported by an Australian Government Research Training Program (RTP) Scholarship.
Since acceptance of this article, the following author(s) have updated their affiliation(s): Ellie Norris is at the Department of Accounting and Information Systems, University of Canterbury, Aotearoa, New Zealand.
Citation
Norris, E., Kutubi, S., Greenland, S. and Wallace, R. (2023), "Counter-accounting and social transformation:
Publisher
:Emerald Publishing Limited
Copyright © 2023, Emerald Publishing Limited