Hybridizing Oral Accounting: Cultural Inclusion and Digital Accountability in Sri Lankan Social Enterprises
Year: 2025
Type: article
Abstract: This study explores the continued reliance on oral accounting practices within Sri Lankan social enterprises, especially in rural settings where informal financial management dominates. Although the global shift is toward standardized and digital accounting systems, many of these organizations still depend on verbal methods to record and communicate financial information. Oral accounting, embedded in local culture, enhances inclusivity in financial decision-making and supports participation in low-literacy communities. Using a qualitative design, the research draws on semi-structured interviews and focus group discussions with 25 social enterprises. The findings indicate that oral accounting resonates with collectivist traditions and offers accessible financial transparency, yet it also limits compliance with donor and regulatory reporting requirements. The study argues for hybrid systems that retain the strengths of oral traditions while integrating formal mechanisms of accountability. Technological tools, such as mobile applications that capture spoken records digitally, are identified as a promising pathway. The paper contributes to debates on how indigenous practices can be reconciled with modern accounting systems to strengthen the sustainability and scalability of social enterprises in Sri Lanka.
Authors: Azam, Abdul Hameed Mohamed, Uruthirakumar, Veerasingam
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7109021459
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