Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/37885
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Ethnic domination and subaltern resistance: Rituals and games of calculative transparency and secrecy in Malaysia’s whispering fish market
Author(s): Ang, Soon Yong
Alawattage, Chandana
Contact Email: soonyong.ang@stir.ac.uk
Keywords: Subaltern resistance
sociology of secrecy, rituals and games
Malaysian fishing industry
Issue Date: Jun-2026
Date Deposited: 26-Feb-2026
Citation: Ang SY & Alawattage C (2026) Ethnic domination and subaltern resistance: Rituals and games of calculative transparency and secrecy in Malaysia’s whispering fish market. <i>Critical Perspectives on Accounting</i>, 103, Art. No.: 102849. https://doi.org/10.1016/j.cpa.2026.102849
Abstract: Drawing on theories of secrecy and rituals, this ethnographic study examines how ethnic domination and resistance are organized through accounting and information control in West Malaysia's fishing trade. We analyze the shift from the traditional bertaukey system, which linked Malay fishermen to Chinese merchants (taukeys) via paternalistic credit, to a "whispering market." We demonstrate how Chinese taukeys used the traditional Tu'a Ledger to stage a ritual of transparency, rendering exploitative arrangements legitimate through ritual features of formality (which provides numbers an aura of objectivity), stereotypy (which uses standardized categories to limit questioning), condensation (which compresses complex relations into simple figures), and redundancy (which reaffirms authority through repeated entries). In response, Malay resistance constructed the "whispering market" as a platform for ritualized secrecy, strategically withholding and circulating information to create bargaining leverage. Taukeys counter this with 'counter-secrecy', employing ethnic cartels and gossip to neutralize uncertainty. The paper contributes to critical accounting by theorizing secrecy as a performative technology of power rather than a mere suspension of information. By distinguishing between transparency as a conjunctive ritual (creating apparent order) and secrecy as a disjunctive game (leveraging strategic uncertainty), we offer a framework for how accounting modulates the boundary between control and resistance. Ultimately, we illustrate why subaltern resistance can be both enabling and attritional.
DOI Link: 10.1016/j.cpa.2026.102849
Rights: This is an open access article distributed under the terms of the Creative Commons CC-BY license, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. You are not required to obtain permission to reuse this article.
Licence URL(s): http://creativecommons.org/licenses/by/4.0/

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