Accounting stewardship and the case of stolen indigenous wages in Australia

Frances Miley, Andrew Read

Research output: A Conference proceeding or a Chapter in BookConference contributionpeer-review


This research examines government control of a portion of indigenous wages in Australia from the 1880s until the 1970s. Although stated to be held for the protection of indigenous workers and their families, the abuses and mismanagement of the wages were inconsistent with legislative intent. This research is from an accounting perspective. It argues that an accounting stewardship divorced from its theological underpinnings was more likely to lead to create such outcomes than one rooted in a traditional theology or spirituality. Although historical, the ongoing implications of government wage control are continuing as the indigenous population seeks redress for what are termed in Australia “stolen wages”. This has broader relevance to accounting as the International Accounting Standards Board has now excluded stewardship as a purpose of accounting, further severing accounting from any morality or set of values, even though the accounting profession has long recognised that accounting is not a neutral and value-free reporting system.
Original languageEnglish
Title of host publication71st Annual Meeting of the Academy of Management 2011. West meets East: Enlightening, Balancing, Transcending
EditorsMing-Jer Chen, R Duane Ireland
Place of PublicationUSA
PublisherAcademy of Management
Number of pages10
Publication statusPublished - 2011
EventAcademy of Management 2011 Annual Meeting - San Antonio, United States
Duration: 12 Aug 2011 → …


ConferenceAcademy of Management 2011 Annual Meeting
Country/TerritoryUnited States
CitySan Antonio
Period12/08/11 → …


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