Accounting, female and male gendering, and cultural imperialism
通过档案材料研究会计如何参与英国殖民地的性别与性观念构建，揭示会计工具在管理印度契约劳工身份和殖民政策实施中的作用。
Purpose The 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/approach Archival 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. Findings By 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/value Original research based on archival studies of British colonial documents.