Patterns of everyday resistance: The case of Hmong Lao accounting records

Miley, F. M., & Read, A. F. (2017). Patterns of everyday resistance: The case of Hmong Lao accounting records. Paper presented at the Critical Perspectives on Accounting Conference, Quebec City.

Abstract: This research examines the use of accounting as a tool of micro-resistance using he methodological approach of Michel de Certeau. The accounting of the Hmong Lao is used as an example of micro-resistance. These records are non-traditional in format and the medium on which they are preserved, not by choice but because past oppression limited the options pertaining to all aspects of Hmong Lao accounting records. The records are image-based and preserved on traditional costumes, which enabled the Hmong Lao to keep the records’ contents secret while preserving them in plain view. This paradox is central to the records being tools of micro-resistance.

Paper available from ResearchGate

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