Affirmative action, race and accounting in an emerging economy

Abstract

The main concern in this paper is to examine ways in which accounting related issues authenticated racial discourse in Fiji. It argues that affirmative action policies implemented through state's annual budgetary allocations facilitate production and reproduction of racial tensions. Drawing upon Fijian experiences in historical context, the paper explains how affirmative action, race and accounting are entwined. Three case illustrations are provided to demonstrate the unintended consequences of race-based affirmative action initiatives in Fiji. The paper concludes with the argument that affirmative action policies in Fiji stigmatise Fijians by implying that they are 'lazy' and 'incompetent' which further deteriorates race relations.