‘Irish property should pay for Irish poverty’: accounting for the poor in pre-famine Ireland

hÓgartaigh, Ciarán Ó; hÓgartaigh, Margaret Ó; Tyson, Tom

doi:10.1080/21552851.2012.724911

Cited by 14 publications

(11 citation statements)

References 11 publications

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“…Extant research on the nexus between accounting and stigma has considered examples where accounting is present (Miley & Read, 2016;Ó hÓgartaigh et al, 2012;Walker, 2008), but our research suggests that examining accounting absence can also enhance our understanding of the complex relationship between accounting and stigma. Though accounting failure caused circumstances that supported the ongoing stigmatisation of the Indigenous population, the stigma would not have ended from the simple expedient of an accounting presence in the management of stolen wages because the stigma was grounded in entrenched social factors (Elkin, 1964), not accounting failure.…”

Section: Resultsmentioning

confidence: 99%

“…The role of accounting in creating, supporting or maintaining stigma has been a recurring research theme (McKinley, Ponemon, & Schick, 1996;Miley & Read, 2016;Neu & Wright, 1992;Ó hÓgartaigh, Ó hÓgartaigh, & Tyson, 2012;Walker, 2008). Although not explicitly dealing with stigma, much of the research on (ab)uses of accounting control mechanisms by one group to dominate another could be reconstructed as uses of accounting mechanisms to reinforce stigma (Alawattage & Wickramasinghe, 2009;Neu, 2000;Oldroyd, Fleischman, & Tyson, 2008;Tyson, Oldroyd, & Fleischman, 2005).…”

Section: Why Are Aborigines Still Living In Increasing Squalor?mentioning

confidence: 99%

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“This degrading and stealthy practice”

Miley

Read

2018

AAAJ

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Purpose The purpose of this paper is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory accounting and auditing requirements in the management of indigenous wages contributed to stigmatisation of indigenous Australians and led to maladministration and unchecked financial fraud that continued for over 75 years. The accounting failures are by those charged with protecting the financial interests of the indigenous population. Design/methodology/approach An historical and qualitative approach has been used that draws upon archival and contemporary sources. Findings Prior research has examined the nexus between accounting mechanisms and stigma. This research suggests that the absence of accounting mechanisms can also contribute to stigma. Research limitations/implications This research highlights the complex relationship between accounting and stigma, suggesting that it is simplistic to examine the nexus between accounting and stigma without considering the social forces in which stigmatisation occurs. Social implications This research demonstrates decades of failed accounting have contributed to the ongoing social disadvantage of indigenous Australians. The presence of accounting mechanisms cannot eradicate the past, or fix the present, but can create an environment where financial abuse does not occur. Originality/value This research demonstrates that stigma can be exacerbated in the negative space created by failures or absence of accounting.

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Section: Resultsmentioning

confidence: 99%

Section: Why Are Aborigines Still Living In Increasing Squalor?mentioning

confidence: 99%

“This degrading and stealthy practice”

Miley

Read

2018

AAAJ

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“…2 Among these, the role of accounting in facilitating the horrors perpetrated by the Holocaust/Nazism stands out for its pioneering character and compelling illustrations, with the seminal study by Funnell (1998) followed by other enlightening contributions, including Lippman (2009), Lippman and Wilson (2007) and Walker (2000). Other themes featuring in ‘dark side’ studies include the Irish Famine (Funnell, 2001; O’Regan, 2010), the Highland Clearances (Walker, 2003a), poverty (Care, 2011; Holden et al, 2009; O’Hogartaigh et al, 2012; Servalli, 2013; Walker, 2004, 2008), war and financial reporting (Chwastiak, 1996, 1998, 1999, 2001, 2008; Chwastiak and Lehman, 2008; Chwastiak and Young, 2003; Cooper and Catchpowle, 2009), indigenous dispossession (Gibson, 2000; Greer, 2009; Hooper and Kearins, 2008; Neu, 2000a, 2000b; Neu and Graham, 2004; Neu and Heincke, 2004), indentured labour (Irvine, 2004; Tyson and Davie, 2009), accounting for imperialism/accounting and empire (Annisette and Neu, 2004; Bakre, 2008; Davie, 2000, 2005a), race and ethnicity (Annisette, 2003; Davie, 2005b; Hammond and Streeter, 2013; Kim, 2004a; Poullaos, 2009; Sidhu and West, 2014), gender (Kim, 2004b; Kirkham and Loft, 2013; Lehman, 2012) and class (Walker, 2002). Despite their diversity, these studies all evidence that, far from being a neutral technology, accounting has long played an active role in dehumanising, exploiting and degrading human beings.…”

Section: Literature Review Methods and Archival Sourcesmentioning

confidence: 99%

Accounting and the history of the everyday life of captains, sailors and common seamen in eighteenth-century Portuguese slave trading

Pinto

West

2017

Accounting History

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This archive-based case study uses accounting and related records to uncover details of the everyday life of the captains, sailors and seamen who manned the ships that allowed Portuguese slave trading to flourish during the eighteenth century. By elaborating the lives of the crews of the ships of the Companhia Geral do Grão Pará e Maranhão, a Portuguese chartered company created in 1755 for the express purpose of slave trading, the study contributes to a growing body of literature that uses accounting documents as a source of social history and enables previously silent voices to be heard. Furthermore, the study brings together two notions which have previously remained separated in the accounting history literature: the everyday lives of participants within the setting of a ‘dark’ episode of human history.

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“…The costs of Irish poor relief also feature in the work of Ó'Hogartaigh et al., who examine whether official accounting frameworks served to stigmatize the poor in pre‐famine Ireland. Concentrating on the period after the introduction of the Irish poor law in 1837, the authors employ a case study methodology, focusing on Castlebar Union in the West of Ireland, to test whether the poor law accounting apparatus served to stigmatize recipients of poor relief.…”

Section: –1850mentioning

confidence: 99%