The human consequences for Kain Nikunau of two centuries of usages by I-Matang of accounting.

Purpose of this account was compiled in the course of a study to examine consequences that arise from human application of accounting ideas and practices (i.e., accounting usages), and to devise a means of classifying these consequences. The subjects or identities it covers are Kain Nikunau (i.e., persons indigenous to Nikunau Island in the central Pacific Ocean). The accounting usages that have had consequences for them mainly originated among I-Matang (i.e., indigenous persons of Europe, in particular being fair-skinned). They started from early in 19th Century and have been added to ever since (as elaborated in Dixon, K. and Gaffikin, M. (2014) Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera. Critical Perspectives on Accounting, 25, 683-708 http://dx.doi.org/10.1016/j.cpa.2013.11.001), including recently by other non-Kain Nikunau, some from elsewhere in Kiribati. The empirical materials include secondary sources covering more than two centuries from various disciplines, and participant-observations during a quarter of a century. They are composed into an analytical description of occurrences that paralleled accounting usages for the last several generations of Kain Nikunau. These usages have been local and distant. They relate to trade, mining and wage employment, religion-making, government, formal education, medical care and other services, development projects and aid. The analytical description is interpreted partially in terms of consequences for Kain Nikunau of accounting usages. The paper stops at full interpretation and theorising in order to enhance the extant literature about consequences of accounting