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The sociology of exclusion : A knowledge synthesis of imperialism , colonialism and post - colonialism in accounting research

Tracks
Crystal 1
Tuesday, July 2, 2024
11:25 AM - 11:50 AM

Presenter

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Prof Akolisa Ufodike
Associate Prof
York University

The sociology of exclusion : A knowledge synthesis of imperialism , colonialism and post - colonialism in accounting research

Abstract

The ways in which accountancy (accounting, accountability, and accountants) has been a device of imperialism, colonialism, and postcolonialism, and therefore has had deleterious effects on Indigenous peoples in former colonies and continues to negatively impact immigrants in postcolonial OECD countries, is under-researched. This structured literature review synthesizes studies in the accounting literature that have investigated imperialism, colonialism, and postcolonialism and identifies opportunities for future research. This study is part of a broader research project that reviewed 161 articles on accounting and discrimination. This article is based on 65 of the articles reviewed for the broader project, and discusses existing knowledge on imperialism, colonialism, and postcolonialism. We find that the exclusion of Indigenous peoples in colonial times is shaped by perpetual oppressive relations. In the postcolonial United States and Old Commonwealth countries Canada, Australia, and New Zealand these power relations are sustained by professions through the continuing exclusion of racialized people and immigrants, many from previous colonies. This study proposes future research directions to advance the decolonization of accounting research by foregrounding alternate perspectives on Indigeneity and enabling accounting scholars to confront various subthemes of imperialism and postcolonialism in accounting Western accounting and accountability, professionalization, emancipatory accounting, and Indigenous knowledge and accounts.

Biography

Dr. Akolisa Ufodike is an associate professor in the School of Administrative Studies where he teaches auditing. He is also appointed to the graduate program in public policy, administration and law and teaches public sector finance at the graduate level. His research interests include accountability, actor networks, common pool resources, public sector finance and public-private partnerships. He is an ad hoc reviewer for the Journal of Business Ethics, Accounting Perspectives, Chinese Management Journal and Sustainability journal. His research has been presented at various conferences including the British Accounting and Finance Association (BAFA), American Accounting Association and Canadian Accounting Academic Association and he has reviewed articles for the conferences of all three organizations. He is a CPA case examiner and brand ambassador. Dr. Ufodike is a licensed public practitioner by the CPA. Prior to Academia, he spent 25 years as a finance executive with professional experience spanning telecoms, banking, oil and gas, utilities, and consumer packaged goods with organizations including Bell Canada and Molson Coors. He was co-founder and CFO for Jaguar Wireless, a participant in the 2007 Canadian wireless spectrum auction. His last role in industry was as CFO and COO of Corridor Communications Inc (CCI Wireless) one of Canada’s largest wireless ISP’s. A graduate of Haskayne’s PhD and Cornell’s MBA program, Dr. Ufodike is a Canadian FCPA, a US CPA, a UK FCCA and a Certified Fraud Examiner. He's also a Certified Director ICD.D by the Institute of Corporate Directors. Dr. Ufodike sits on the Provincial Audit Committee for Alberta, the board of the Canada Nigerian Chamber of Commerce and the Senate of the University of Calgary. He previously sat on the board of the Loyalist Group, a TSX Listed Company where he was also Chair of the Audit Committee. He has served on the board of several charities.

Chair

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Dess Mihret
Associate Professor
RMIT


Discussant

Richard Pucci
Senior Lecturer
Monash University

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