Accounting for migration : An inquiry into a research conversation in the margins

Publication Type:

article-journal

Date Issued:

2025

Authors:

Amanda Curry , Johan Sandström , Stig Westerdahl

Publisher:

Elsevier

Language:

eng

Page:

102813-102813

DOI:

10.1016/j.cpa.2025.102813

This article provides an assessment of previous research on the nexus between accounting and migration. Despite ideas of accounting and migration interlinking in many ways, and with migration as one of the most important global challenges, the research conversation is limited and sprawling. Four different streams are discerned in the nexus between accounting and migration: i) historizing the migrant, ii) controlling migrants at the border, iii) constructing the employable migrant, and iv) listening to the voices of migrants. Based on a cross-stream analysis, five interrelated roles of accounting in the making of migrants and migration are highlighted, roles that also serve as springboards to suggestions for future research.