Consequences of accountings, distributional and otherwise

Abstract

Applications of accounting ideas and practices have consequences. In exercising social, political, economic, environmental and cultural responsibility, individuals and organisations have moral responsibility for consequences for anyone (and anything) else of whatever uses they make of accountings. This article exposits consequences of accountings as a concept; and explains an interpretative process to recognise and classify these consequences, and configure them wholistically. These matters are exemplified using a Pacific atoll people. Longitudinal materials are used to analyse how, in the changing life circumstances of this people (not least that most are living in diaspora), several accountings practised around, about and among them have had consequences for them. Most of the accountings in question have been practised in conjunction with various forms of colonialism. However, one comprises the people’s own accounting, based on genealogy, and remnants of it are helping sustain the diaspora. The consequences recognised through the analysis are distinguished into 14 classes, including so called distributional consequences.

The article can assist researchers to articulate consequences for socially constructed entities or identities (e.g., a community, settlement, society, organisation, industry, country, planet). For people on whom accountings are being applied by others, it may assist them to withstand or mitigate undesirable, objectionable consequences. However, given power asymmetries between them and sorts of individuals and organisations knowledgeable and wealthy enough to make extensive use of accountings, its main intent is to assist the latter in exercising moral responsibility when applying accountings. This they should do by being more appreciative of accountings’ complex consequences.

Imwiin rokoia taan Waikua iaon Nikunau n ririki ake a bwakanako tao n aia tai ara bakatibu ake a tibutarara ao e kakoauaki bwa iai aia aanga kain Nikunau ni ikonibwai n oin aia katei. Aanga ni iokinibwai akanne ake a kaungaia kain Nikunau ni iangoi aanga n numerai aia aanga ni karikirake n aia utu, n aia kaawa ao n aia abwamakoro. Iai aika a nako raoi ao iai naba aika a nako buaka bwa are bon anne aron te waaki ni karikirake ke ni ikonibwai.

E mwenga raoi te I-Nikunau, e bon tiku ni mwengana, ma ngkana e tarai boong aika ana roko ibukin kabwaiaia natiia ma tibuia ao anne, ea tau te borau ni ukoukora te kabwaia. Akea bwa ea borau te nati ma tibu n Nikunau ibukin ukoran te kabwaia ke te maiu raoi nako Tarawa, Niutiran, Toromon, etc.

Te kamatebwai aio e maroroakina aia kanganga ke kabwaiaia te nati n Nikunau ni iruwa i abatera ma te kantaninga ma te onimaki bwa iriaia are te mauri, te raoi ao te tabomoa.