Purpose – The question is addressed of how types of consequences of accounting can be
identified and classified. In doing so, an analysis is conducted of consequences for Kain
Nikunau (i.e. indigenous persons of Nikunau Island) that have some association with the
accounting brought from the Atlantic to the Pacific by I-Matang (i.e. indigenous persons of
Europe, in particular being fair-skinned).
Design/methodology/approach – We adopt an eclectic approach; use historical sources and
participant-observation data; compose an analytical description of consequences of
accounting for the last several generations of Kain Nikunau; and discuss the findings in order
to enhance the present literature about consequences of accounting.