Accounting, female and male gendering, and cultural imperialism

Abstract

PurposeThe purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context.Design/methodology/approachArchival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies.FindingsBy exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control.Originality/valueOriginal research based on archival studies of British colonial documents.