Accounting and subalternity: enlarging a research space

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.