This research champions indigenous voices and epistemes in accounting history. It corrects the hegemony of the colonisers’ voice in the archive and fills the archival vacuum with indigenous voices. This research presents the case of rice accounting in Cambodia. Cambodia was devastated by half a millennium of warfare and coups destroying written archives. The archives of the French coloniser are all that survive. That archive tells the coloniser’s version of rice accounting. To challenge that version of rice accounting, this research examines the story of rice accounting found in a traditional form of Cambodian entertainment: circus performance. Circus performance is a form of archive that captures collective memory, providing an indigenous voice and episteme. This research examines how, in preserving collective memory, traditional forms of entertainment can facilitate a richer understanding of accounting history when the written indigenous archive is impaired, destroyed or has failed to recognise the indigenous voice.

中文翻译：

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娱乐作为历史会计研究的档案来源

这项研究支持会计史上的本土声音和认识。它纠正了档案中殖民者声音的霸权，用土著声音填补了档案真空。本研究介绍了柬埔寨大米核算的案例。半个世纪以来，柬埔寨遭受了摧毁书面档案的战争和政变的摧残。法国殖民者的档案仅存。该档案告诉殖民者的水稻会计版本。为了挑战大米会计的这种版本，本研究考察了柬埔寨传统娱乐形式中的大米会计故事：马戏表演。马戏表演是一种记录集体记忆的档案形式，提供本土的声音和认识。这项研究探讨了如何在保存集体记忆的过程中，