Postcolonial hybridity, diaspora and accountancy

Abstract

Purpose The purpose of this paper is to explore perceptions and lived experiences of Sierra Leonean chartered and aspiring accountants, vis-à-vis their professional identity with a particular focus on two elements of postcolonial theory, hybridity and diaspora. Design/methodology/approach A qualitative methodological framework was employed. Semi-structured interviews were conducted with 18 participants about their perceptions of their professional identity and their professional experiences both within and outside Sierra Leone. Findings The current professionalisation process is conceptualised as a postcolonial third space where hybrid professional accountants are constructed. Professional hybridity blurs the local/global praxis being positioned as both local and global accountants. Participants experience difficulty “fitting into” the local accountancy context as a consequence of their hybridisation. As such, a diaspora effect is induced which often culminates in emigration to advanced countries. The paper concludes that although the current model engenders emancipatory social movements for individuals through hybridity and diaspora, it is nonetheless counterproductive for Sierra Leone’s economic development and the local profession in particular. Research limitations/implications This study has significant implications for understanding how the intervention of global professional bodies in developing countries shapes the professionalisation process as well as perceptions and lived experiences of chartered and aspiring accountants in these countries. Originality/value While extant literature implicates the legacies of colonialism/imperialism on the institutional development of accountancy (represented by recognised professional bodies), this paper employs the critical lens of postcolonial theory to conceptualise the lived experiences of individuals who are directly impacted by such institutional arrangements.

Positioning Prem Sikka’s academic activism in the third space

“…In their exploration of the perceptions and lived experiences of Sierra Leonean aspiring and chartered accountants, Kaifala et al (2019) draw on two elements of post-colonial theoryhybridity and diasporato review how individual actors perceive their professional identity, status and engagement, both within and outside the country. Within a post-colonialism framework, Kaifala et al (2019) draw on Bhabha (1994) to argue that one culture's hybridity is not a simple construction over another.…”

“…In their exploration of the perceptions and lived experiences of Sierra Leonean aspiring and chartered accountants, Kaifala et al (2019) draw on two elements of post-colonial theoryhybridity and diasporato review how individual actors perceive their professional identity, status and engagement, both within and outside the country. Within a post-colonialism framework, Kaifala et al (2019) draw on Bhabha (1994) to argue that one culture's hybridity is not a simple construction over another. Instead, it is "constructed through a process of symbolic interaction between competing identities that both prevents them from being characterised into primordial polarities and entertains difference without an assumed hierarchy" (Kaifala et al, 2019(Kaifala et al, , p. 2117.…”

“…Within a post-colonialism framework, Kaifala et al (2019) draw on Bhabha (1994) to argue that one culture's hybridity is not a simple construction over another. Instead, it is "constructed through a process of symbolic interaction between competing identities that both prevents them from being characterised into primordial polarities and entertains difference without an assumed hierarchy" (Kaifala et al, 2019(Kaifala et al, , p. 2117. Hybridity emerges from an in-between, liminal or third space, and can produce distortions that can "sabotage the original interests of the colonisers" (Kaifala et al, 2019(Kaifala et al, , p. 2117.…”

“…Instead, it is "constructed through a process of symbolic interaction between competing identities that both prevents them from being characterised into primordial polarities and entertains difference without an assumed hierarchy" (Kaifala et al, 2019(Kaifala et al, , p. 2117. Hybridity emerges from an in-between, liminal or third space, and can produce distortions that can "sabotage the original interests of the colonisers" (Kaifala et al, 2019(Kaifala et al, , p. 2117. This metaphorical third space is: a contradictory and ambivalent space which serves to destabilise established oppositional polarities such as the centre-periphery praxis and claims to cultural purity (Acheraı €ou, 2011).…”

“…Further, Bhabha's conceptualisation of third space has been considered in a variety of disciplines, including management (Frenkel, 2008), education (Guti errez et al, 1999;Cook, 2005;English, 2005;Cuenca et al, 2011;McIntyre and Hobson, 2015), library science (Elmborg, 2011), architecture (Soja, 1996), activist zines (Licona, 2005), Shoah testimonies (Bothe, 2014), social media (Edirisinghe et al, 2011), nurse practitioners (Chulach and Gagnon, 2016), the marketing academy (DeBerry-Spence, 2008), the sex trade (Law, 2004) and practical theology (Baker, 2013). However, there has been little work using this conceptualisation in accounting (Boussebaa, 2015;Kaifala et al, 2019;Ranasinghe and Wickramasinghe, 2021 are exceptions).…”