Melbourne Accounting Research Seminar - Ellie Norris

Melbourne Accounting Research Seminars
Melbourne Accounting Research Seminars

Ms Ellie Norris from Charles Darwin University will present a MARS seminar.

Topic: “We set them up for failure” Performativity, corporate reporting and decolonisation: an actor-network perspective

Abstract: This research examines the potential for accounting to contribute positively to the process of decolonisation within public sector service delivery in Australia. Using actor network theory, this study examines the performative function of reporting for Aboriginal and Torres Strait Islander corporations and considers whether this instrument of accounting can contribute positively to the empowerment of Australia’s First Peoples. Following a decolonising research protocol, a total of 33 interviews and 2 group discussion with report preparers and stakeholders offer insights into the reporting process to identify the transformative potential (and constraints) experienced with reporting. Research findings identify a potential advocacy role of corporate reporting, allowing reporting entities to articulate the strengths of their activities to a non-Indigenous audience. However, the perceived weaponisation of reporting as an instrument of government control has left some organisations ‘set up for failure’. This paper is one of few empirical studies which explores the perspectives of Aboriginal and Torres Strait Islander organisations on accounting. The sector has received relatively little attention within the accounting discipline, yet contributes significantly to community wellbeing and cultural protection. The contribution of this research is to draw greater attention to the requirements of such entities to realise their full potential.

This seminar will be conducted face-to-face. Register for this seminar

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