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Accounting and accountability relations: colonization, genocide and Canada’s first nations

Dean Neu (Faculty of Management, University of Calgary, Calgary, Alberta, Canada)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 August 2000

6311

Abstract

The current study starts from the premise that accounting techniques and calculations have been, and continue to be, implicated in the colonization and genocide of Canada’s first nations. Relying upon previous literature concerned with governmentality, colonialism and genocide, it is proposed that accounting techniques helped to translate (neo)‐colonial policies into practice with (un)intended genocidal outcomes. Through an examination of historical examples, the analyses highlight how accounting techniques helped to translate policies of conquest, annihilation, containment and assimilation into practice, with the resultant outcomes of reproductive genocide, cultural genocide and ecocide.

Keywords

Citation

Neu, D. (2000), "Accounting and accountability relations: colonization, genocide and Canada’s first nations", Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, pp. 268-288. https://doi.org/10.1108/09513570010334126

Publisher

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MCB UP Ltd

Copyright © 2000, MCB UP Limited

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