The field of accounting

Abstract

Purpose – The purpose of this paper is to explore the field of accounting as a nexus between the rise of industrial societies, strategies of elites to preserve and reproduce privilege, practices of state control and the external forces of colonisation and globalisation. The authors explore this field in the context of Cambodia which embodies a particularly diverse range of internal and external influences. Design/methodology/approach – A qualitative research approach is employed. The research methods were an analysis of secondary sources and interviews with key officials former Head of State and academics. An effort was made to interview Khmer Rouge survivors about the nature of the accounting practices, class and state control. Findings – During the pre-colonial and the period of French colonial influence, there was relatively accounting practice or distinctive professional bodies. Under the Khmer Rouge there was both a clear rejection of individuals with accounting skills while there were some attempts to use of elements of accounting as tools of central control. This use of accounting as a tool of control was further normalised under Vietnamese rule and socialism. Following the restoration of independence there was some French influence on the growth of institutional and practices of accounting. However, these institutions and practices have been modified and refined by recent growth of international accounting firms and the Association of Chartered Certified Accountants. Research limitations/implications – This paper has significant implications for understanding the nature and development of the accounting in developing countries, recognising both national and internal influences. Practical implications – This paper has practical implications for understanding the nature and changes associated with the accounting profession in a global context. Originality/value – This paper adds new literature on accounting which recognises the nexus of interests, practices and institutions associated with the field of accounting.