Accounting for the stateless: Indian Tamils and the historical construction of racial inequality in Sri Lanka

被引:0
作者
Senevirathne, Kalupahana Manula Sandaruwan [1 ,2 ]
Quayle, Annette [3 ]
West, Andrew [1 ]
机构
[1] Queensland Univ Technol, Sch Accountancy, Brisbane, Australia
[2] Univ Moratuwa, Dept Management Technol, Moratuwa, Sri Lanka
[3] Queensland Univ Technol, Sch Accountancy, QUT Business Sch, Brisbane, Australia
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2025年 / 38卷 / 09期
关键词
Accounting; Citizenship; Governmentality; Biopolitics; Stateless; Sri Lanka; GENEALOGY; RACE;
D O I
10.1108/AAAJ-12-2023-6786
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
PurposeThis paper aims to provide a historical perspective on the beginnings of racial inequality by analysing the changing citizenship identity of migrant Indian Tamils in post-colonial Sri Lanka (1948-2003), and the role accounting plays in constructing them as stateless non-citizens.Design/methodology/approachThe paper presents a genealogy of the biopolitical governing of migrant Indian Tamils, drawing on government archives, census data and interviews with retired government officials.FindingsThis study shows how accounting plays a supplementary role in providing the state with an account of its population through practices of naming, counting and valuing. These practices also create Indian Tamil migrants as new objects of knowledge using their non-citizenship and racial identity. Government accounting of the everyday life (bios) of these non-citizens (births, deaths, education and wage rates) provided yearly evidence of the social and economic disparities between Sri Lankan citizens and the stateless Indian Tamils who lived predominantly on plantation estates.Originality/valueThis paper enhances our understanding of how current racial dynamics are linked to historical economic, social and political forces and shows the long-term consequences of racial inequality related to statelessness.
引用
收藏
页码:133 / 162
页数:30
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