Indigenous peoples and accounting: A systematic literature review

Abstract

The purpose of this systematic literature review on ‘indigenous peoples and accounting’ is to identify major themes and derive insights to guide future research and policy agendas. We also investigate whether accounting has been used by the indigenous peoples for emancipation. Seventy-one peer-reviewed journal articles are categorised into three clusters (imperialism, accounting profession and need for emancipation) and analysed. This review positions accounting not as a mere neutral, benign, technical practice but as a racist and ethnocentric tool through the context in which it has been practised. Accounting was an integral part of imperial rule, inheriting colonial structures and separating and reducing indigenous peoples from their own cultures and structures. Indigenous accountants remain severely under-represented; indigenous autonomy, voice and participation are vital for transforming the ethnocentric systems that have led to the devaluation of indigenous peoples. For effecting change we identify a need to focus on forward-looking solutions and how indigenous cultural values can contribute to a more enabling accounting.