This may be the author’s version of a work that was submitted/accepted for publication in the following source: Sharma, Umesh & Irvine, Helen (2016) The social consequences of control: Accounting for indentured labour in Fiji 1879 - 1920. Qualitative Research in Accounting and Management, 13(2), pp. 1-31. This file was downloaded from: https://eprints.qut.edu.au/91954/ c Copyright 2016 Emerald Group Publishing Limited This article is (c) Emerald Group Publishing and permission has been granted for this ver- sion to appear here (http://eprints.qut.edu.au). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited. Notice: Please note that this document may not be the Version of Record (i.e. published version) of the work. Author manuscript versions (as Sub- mitted for peer review or as Accepted for publication after peer review) can be identified by an absence of publisher branding and/or typeset appear- ance. If there is any doubt, please refer to the published source. https://doi.org/10.1108/QRAM-04-2015-0039 The social consequences of control: Accounting for indentured labour in Fiji 1879 – 1920 Umesh Sharma Department of Accounting, Waikato Management School, University of Waikato PB3105, Hamilton 3240, New Zealand. Phone +64-7-8562889; Fax: +64-7-8384332 E-mail:
[email protected] Helen Irvine School of Accountancy, Queensland University of Technology GPO Box 2434, Brisbane, Queensland, Australia Phone: +61-7-31382856; Fax: +61-7-31381812 Email:
[email protected] Abstract Purpose: This is a study of the social consequences of accounting controls over labour.