Indigenous peoples in the accounting literature: Time for a plot change and some Canadian suggestions

Abstract

There is a recent body of accounting literature that articulates a role for accounting in enabling the dispossession and devastation of Indigenous peoples in Canada, the US, Australia and New Zealand. This literature covers the events of several hundred years and informs an understanding of the transformation of Indigenous lifestyles under colonization. In so doing, the literature largely focuses on accounting “for” Indigenous peoples rather than accounting “by” Indigenous peoples. This article urges a change that emphasizes and encourages new directions for the literature. The article begins with a discussion of relevant publications and their themes, including some discussion on the genesis of this literature. From there, the article articulates the need for multiple perspectives and a more nuanced accounting history that acknowledges Indigenous peoples as subjects with agency rather than disempowered objects. Then, by way of illustration, the article provides a description of four potential research projects in the Canadian context.