Accounting scholarship and the Majority World: A case of epistemic injustice
本文基于2022年BAFA杰出会计学术奖得主的主题演讲，批判性审视研究多数世界的会计学者面临的系统性边缘化，将其置于学术认识论不公正的框架下，并呼吁集体行动以消除学科内的不平等。
In April 2024, Shahzad Uddin, the recipient of the 2022 British Accounting and Finance Association (BAFA) Distinguished Accounting Academic Award, delivered the Keynote Address at the Annual BAFA Conference. This article builds on that keynote to critically examine the systemic challenges faced by scholars researching the Majority World within the field of accounting. It highlights their marginalisation and situates this issue within the broader framework of epistemic injustice in academia. The article argues that the knowledge and perspectives of these scholars are often devalued or overlooked, thereby reinforcing inequities in academic discourse. The article reflects on the roles that journal editors, universities, and funding agencies could play in addressing epistemic injustice in accounting scholarship. It discusses the importance of fostering equitable relationships between Western and non-Western accounting bodies, both professional and academic. It also emphasises that reliance should not be placed solely on those in power—hegemonic actors and/or networked agencies—though their role is significant. The article calls for collective intellectual activism to challenge and dismantle entrenched inequalities within the discipline. Furthermore, it posits that a global knowledge framework free from epistemic injustice could lead to accounting standards that better reflect local knowledge, supporting economic development and poverty alleviation.