Dyball, Maria Cadiz; Chua, Wai Fong; Poullaos, Chris - In: Accounting, Auditing & Accountability Journal 19 (2006) November, pp. 47-81
Purpose – The aim of the paper is to argue that accounting practices in colonial systems of government can help to construct the identity and “competency” of colonised communities. Design/methodology/approach – The approach was a historical analysis of the colonial political and economic...