The current study explores the ambiguity of accounting technique in the context of a historical study of the Canadian Indian Department under the direction of Deputy Superintendent D.C. Scott at the beginning of the 20th century. Starting from the work of Bauman and his commentators, we argue...

Purpose – The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some...

Purpose – The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some...