Accounting, Auditing & Accountability Journal: Volume 13 Issue 3

Introduction: accounting and indigenous peoples

Sonja Gallhofer, Andrew Chew

The paper draws attention to the potential of some strands of postmodern and related work for stimulating and furthering research into accounting and indigenous cultures and…

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

Dean Neu

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…

Accounting as a tool for Aboriginal dispossession: then and now

Kathy Gibson

While the physical dispossession of Aboriginal Australians since European settlement has been well documented, a more insidious role, which has been played stealthily and with…

The issue of Australian indigenous world‐views and accounting

Susan Greer, Chris Patel

Traditionally, mainstream cross‐cultural accounting research has applied a societal norms and values measure to the examination of differences in culture. This approach is…

Accounting for imperialism: a case of British‐imposed indigenous collaboration

Shanta Shareel Kreshna Davie

The involvement of accounting in imperial expansion in the South Pacific during the mid‐nineteenth to the mid‐twentieth century is critically analysed. Through a study of archival…

Evaluating accountability: finding a place for the Treaty of Waitangi in the New Zealand public sector

Kerry Jacobs

Examines the development of accountability for the Treaty of Waitangi in the New Zealand public sector. Considers how the nature of the accountability obligations arising from the…

Developing environmental accounting: insights from indigenous cultures

Sonja Gallhofer, Kathy Gibson, Jim Haslam, Patty McNicholas, Bella Takiari

The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and reporting. The focus is upon seeking to articulate insights…