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

Purpose: This review synthesizes existing studies that have investigated questions related to imperialism and postcolonialism in accounting literature and identifies opportunities for future research. Design/Methodology: This study undertook a structured literature review of imperialism and postcolonialism in accounting research.Findings: This study is part of a research project that identifies four themes relevant to the research on discrimination and accounting: Anti-Black Racism, Imperialism and Postcolonialism, Intersectionality, and Diversity. This study synthesizes existing knowledge on imperialism and postcolonialism and finds that the relationships between Indigenous peoples and their Colonizers is defined seemingly by perpetual oppressive relations. Practical Applications & Originality: Available studies on imperialism and postcolonialism are mostly concentrated in a handful of special issues of accounting journals. Therefore, this study proposes future research directions that will further the emancipatory role of accounting scholars by allowing them to confront various important topics of imperialism and postcolonialism in this field