Accounting for “moral betterment”
本文分析了澳大利亚新南威尔士州原住民保护与福利委员会（1883-1950）如何利用会计技术组织“学徒”计划，强制移除原住民儿童，揭示了会计在政府干预和同化政策中的关键作用。
Purpose The purpose of this paper is to analyse the roles of accounting within state-based agencies which interpreted the ideal of protection for the Aboriginal population as principally about the removal of children from the Aboriginal communities to institutions of training and places of forced indenture under government-negotiated labour contracts. Design/methodology/approach The study uses the original archival records of the New South Wales Aborigines Protection and Welfare Boards (1883-1950) to highlight the link between pastoral notions of moral betterment and the use of accounting technologies to organise and implement the “apprenticeship” programmes. Findings The analysis reveals that accounting practices and information were integral to the ability of the state to intervene and organise this domain of action and, together with a legal framework, to make the forced removal of Aboriginal children possible. Social implications The mentalities and practices of assimilation analysed in the paper are not unique to the era of “protection”. The study provides a history of the present that evokes the antecedents to recent welfare policy changes, which encompass a political rationality directed at the normalisation of the economic and social behaviours of both indigenous and non-indigenous welfare recipients. Originality/value The paper provides an historical example of how the state enlisted accounting and legal technologies to construct a crisis of “neglect” and to intervene to protect and assimilate the Aboriginal children.