Researching Ethnicity in the Pacific Region

Posted: 27 Mar 2018

See all articles by Rachel F. Baskerville

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Kate Wynn-Williams

University of Otago - Department of Accountancy and Finance

Elaine Rose Evans

Macquarie University - Faculty of Business and Economics; Macquarie University, Macquarie Business School

Shirley Gillett

University of Otago

Date Written: August 22, 2014

Abstract

The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.

This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study where “first language” was used as a proxy for ethnicity.

The results of the literature review present six different research approaches towards determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting education study.

The determination of reliable and valid proxies for ethnicity in accounting research is important for researchers, including those whose objective is to associate ethnicity with learning and teaching outcomes, accounting and financial reporting activities or behaviours.

In the context of accounting research, the value of this study is its challenge to the notions that culture and ethnicity are not only homogenous but interchangeable and to offer a reflection on how ethnicity can be determined. This paper was awarded the Pacific Accounting Review “Outstanding Paper” award for 2014.

Keywords: ethnicity, Pacific, accounting, first language, culture

JEL Classification: M40

Suggested Citation

Baskerville, Rachel F. and Wynn-Williams, Kate and Evans, Elaine Rose and Gillett, Shirley, Researching Ethnicity in the Pacific Region (August 22, 2014). Pacific Accounting Review, Vol. 26, No. 3, 2014, Available at SSRN: https://ssrn.com/abstract=3146687

Rachel F. Baskerville (Contact Author)

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand
006444636951 (Phone)
006444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

Kate Wynn-Williams

University of Otago - Department of Accountancy and Finance ( email )

Dunedin
NEW ZEALAND

Elaine Rose Evans

Macquarie University - Faculty of Business and Economics ( email )

Sydney, New South Wales 2109
Australia

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

Shirley Gillett

University of Otago ( email )

P.O. Box 56
Dunedin, Otago 9010
New Zealand

Here is the Coronavirus
related research on SSRN

Paper statistics

Abstract Views
226
PlumX Metrics