Indigenous Peoples and Accounting: A Systematic Literature Review

Research Article
Accounting History
1–30
Indigenous peoples and © The Author(s) 2023
accounting: A systematic Article reuse guidelines:

sagepub.com/journals-permissions
literature review DOI: 10.1177/10323732231158406
journals.sagepub.com/home/ach
Mohini Vidwans and Tracy-Anne De Silva

Lincoln University, Aotearoa New Zealand
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 account-
ing 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 ethno-
centric 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 indi-
genous peoples. For effecting change we identify a need to focus on forward-looking solutions and how indi-
genous cultural values can contribute to a more enabling accounting.
Keywords
Imperialism, colonisation, need for emancipation, discrimination, indigenous, accounting, professional closure
Introduction
Scientific and technological development in the eighteenth and nineteenth century in Europe facili-
tated the age of the colonial empires (Brockway, 1979). As a result, between 1800 and 1914 the
amount of the world’s land surface controlled by Europeans increased from 35 to 84 per cent
(Fieldhouse, 1973). Although military force formed the backdrop against which technologies of gov-
ernment were deployed in the remote colonies, the continual use of military force would likely have
been too costly to maintain. Along with the hardware (guns) of imperial control, there was other soft-
ware which influenced the process of imperial expansion, accounting being one of them (Bell et al.,
1995). Indigenous peoples came to be known as a ‘site for cost cutting’ (Neu, 1999: 66) and account-
ing was used for cost control and as a form of administrative imperialism (Horvath, 1972).
The term ‘indigenous’ is a much-contested term (Bello-Bravo, 2019). It carries a span of mean-
ings – it conveys a sense of original or first inhabitants who become ‘the inferior inhabitants of a
place subjected to alien political power or conquest’ (Thornberry, 2013: 37). It further implicates
Corresponding author:
Mohini Vidwans, Lincoln University, Christchurch, Aotearoa New Zealand.
Email: Mohini.Vidwans@lincoln.ac.nz
2 Accounting History 0(0)
significance of historical movement, characteristic cultural identification, attachment to land, the

community right, and the relevance of discrimination or objectification by outsiders (Thornberry,
2013). The United Nations Forum on indigenous issues recognises that when people of different
cultures or ethnic origins arrived, the latter became dominant through conquest, occupation, settle-
ment or other means (United Nations Forum, 2021). Colonialism was carried out in the name of an
essentialised European racial superiority (Bell, 2004: 123), wherein indigenous cultures were con-
sidered ‘savage’ and ‘primitive’. Indigenous peoples in most former colonies have a shared history
of dispossession and devastation.1 While there has been increasing interest in the impact of colo-
nialisation on indigenous peoples around the world, with a particular focus on restoring justice,2
due to the differentiating issues of indigenous people from dominant cultures, there is a need to
‘better understand how colonialism continues to structure the relationship between governments
and indigenous peoples’ (Greer and Neu, 2009: 480).
With regards to accounting, researchers have highlighted its positioning within processes of colo-
nialism and imperialism, suggesting that accounting discourses and technologies have been used to
influence and control indigenous peoples (see Davie, 2005a; Fleischman and Tyson, 2004; Neu,
2000a). Accounting allowed a form of selective visibility which identified the value and identity of
the property but not the lives behind the numbers, thereby dehumanising them and in turn allowing
bureaucrats to be removed from the consequences of their actions (Antonelli et al., 2018).
This article analyses the literature on ‘indigenous peoples and accounting’ to examine the impact
accounting has had on indigenous culture, identity, existence and professional participation. In line
with other accounting literature reviews (e.g. Cuozzo et al., 2017; Goyal and Kumar, 2020; Wolf
et al., 2020), this article adopts a systematic approach to review the articles. Given the ‘complex differ-
ences between groups of indigenous people’ (Gallhofer et al., 2000: 384) our aim is to explore the major
themes of research in this area rather than providing in-depth and critical examination of the articles.
Accounting can be broadly defined as recording, classifying and interpreting monetary transac-
tions that are set in a framework. It has been long-understood and taught as a technical practice
undertaken to provide information for external and internal stakeholders, but it is also increasingly
being recognised as a social and moral practice (Carnegie et al., 2021). Carnegie et al. (2021) further
argue that it is progressively conceived as an instrument of power and control, and as a pervasive,
enabling and disabling social phenomenon. Particularly, our literature review indicates that
accounting has been used by European powers, mainly Britain, to exercise control over their indi-
genous peoples and their territory.
The world’s first professional accountancy body was established in Scotland in 1854 (Paris,
2016); others followed in England and Wales in 1880 and the United States, Canada, Australia
and Aotearoa New Zealand during the 1880s and 1890s (Vidwans and Whiting, 2022). Thus,
accounting in the nineteenth century was part of a new colonial discourse (Hooper and Pratt,
1995). Many colonial accountants hailed from the United Kingdom and accounting practices fol-
lowed British accounting in the colonies (Cooper, 2010; McNicholas and Barrett, 2005;
Richardson, 1989). Entry was restricted to those who met stringent requirements such as educa-
tional credentials, examination passes and work experience requirements (Chua and Poullaos,
1998; McKeen and Richardson, 1998). These closure strategies also used criteria unrelated to com-
petence or merit to exclude people from practice (Richardson, 2017; Vidwans and Whiting, 2022)
and as a result indigenous participation was limited.
Accounting history research is broad and diverse in the subjects it addresses, the methods it uses, the
theories chosen to inform it, and the periods and places it studies (Carnegie et al., 2020). There is an
increasing realisation that accounting and accountability systems, like many other aspects of social
and political life, are complex, multidimensional and paradoxical (Greer and Patel, 2000). A key motiv-
ation for this article is to address the call for research to examine the positioning of accounting in colonial
Vidwans and De Silva 3
processes and to contribute to current policy debates about government indigenous relations. We high-
light the ways in which the colonial powers used accounting as a tool for imperialism and professional
closure, and the increasing need for emancipation. We resonate with the call by Lombardi and Cooper
(2015: 96) who state that for indigenous peoples, ‘it may take another 200 years to achieve the same
quality of life indicators as those of non-Indigenous peoples, but an initiative to create change in the
space of accounting is urgently needed’. Therefore, it is important to understand the research that has
been undertaken in this space and strengthen the knowledge base to bring about change for tomorrow.
The remainder of the article is structured as follows. The next section discusses the research
questions and method employed. This is followed by a thematic analysis of the reviewed articles
in terms of their characteristics and the findings. The last section draws conclusions, outlines the
limitations of the article, and presents implications for future research.
Methodology
Research questions and method
A literature review was conducted with the main aim to identify the body of academic literature on ‘indi-
genous peoples and accounting’ that exists globally, and develop insights (Massaro et al., 2016; Tranfield
et al., 2003). There are several approaches to conducting a literature review that differ in terms of the rules
applied (Massaro et al., 2016). To identify a suitable method for this article, various approaches were
explored that have been used to review accounting literature including meta-analysis (see Khlif and
Chalmers, 2015), structured literature review (e.g. Ascani et al., 2021; Cuozzo et al., 2017; Massaro
et al., 2016), systematic literature review (e.g. Goyal and Kumar, 2020; Wen, 2021; Wolf et al.,
2020), and the literature reviews by Apostolou et al. (2019) and Paisey and Paisey (2004). A systematic
literature review was chosen due to its focus on identifying key contributions to a field, rather than offer-
ing ‘a statistical procedure for synthesising findings’ (Tranfield et al., 2003: 209) as meta-analysis does.
Further, systematic literature reviews can extract ‘insights from a variety of studies in a replicable, trans-
parent and inclusive process’ (Wen, 2021: 240) strengthening the knowledge base.
The research questions (RQ), below, are guided by the motivation outlined in the Introduction
section.
RQ1 What research has been undertaken examining indigenous peoples and accounting?
RQ2 What impact has accounting had on indigenous peoples?
Literature search
The literature search for research on ‘indigenous peoples and accounting’ followed several steps and
was not restricted to a specific time period, journal type or journal ranking (Kubicek and Machek,
2018b; Wolf et al., 2020). Search criteria included limiting the search to peer-reviewed articles
written in English, which were available in full text. To identify the relevant literature, two databases
(Science Direct and ProQuest) were chosen based on their coverage of accounting journals and their
popularity in accounting and business research. The limitations of our search criteria are acknowl-
edged in the last section of the article. Using synonyms for ‘indigenous’, the following keywords
were searched, and where possible based on the database settings this keyword search was restricted
to the title, abstract and keywords of articles: (accountancy or accountants or accounting) AND (indi-
genous or Mā ori or native or black or non-white or aboriginal or ‘first nations’).
The search identified 676 articles. Articles that contributed to the understanding of how account-
ing practices were used as a tool for imperialism and the position of indigenous peoples in
accounting were included. A series of screening steps were applied to determine articles for exclu-
sion (Ascani et al., 2021; Wolf et al., 2020) including identifying duplicates, sorting articles by rele-
vance, reviewing the abstract, the title and keywords for relevance, and reviewing the full article.
Several articles were found to be irrelevant to indigenous peoples and accounting, including
out-of-context use of the synonyms for indigenous. Examples include articles that used the terms
digital native, Black’s theory, black money, black box, black hole, black and white, or native
India in a context that was not relevant to the subject of this literature review.
The final sample of 71 articles was imported into the reference management software Endnote
(Wen, 2021), and article characteristics were extracted into a spreadsheet for further analysis.
Analytical framework
Once the final sample was identified, thematic analysis was undertaken to review the articles using a
four-stage process to classify articles into clusters and sub-clusters, as shown in Figure 1. First, an
initial review of the title, abstract and keywords of the 71 articles was undertaken by the researchers
(two authors and a research assistant) with different backgrounds and familiarity with the key con-
cepts in this project. This identified 14 initial themes. There was no attempt to predetermine or
define any of the themes used. The researchers discussed the differences in initial themes assigned
to articles and full agreement was reached as to the dominant theme applied to each article. Second,
these initial themes, some of which were overlapping, were grouped into clusters and sub-clusters.
Articles were coded according to which sub-cluster their dominant initial theme/s related. Stage
three involved reviewing each article to identify the dominant theme. This resulted in the regroup-
ing of some of the articles and the renaming of some of the clusters and sub-clusters. For example,
‘colonial control’ was renamed using the broader term ‘imperialism’.3 Finally, in stage four, an
in-depth analysis of the articles resulted in some articles being re-coded to different clusters or sub-
clusters to ensure a more meaningful grouping of articles. The final coding consists of three clusters
that were named based on the overarching theme of the sub-clusters.
To ensure the reliability of the analytical framework, Krippendorff’s alpha (K-alpha) was
applied (Krippendorff, 2018; Massaro et al., 2016). The K-alpha is an inter-coder reliability test
and helps to assess the quality of coding, reducing differences that may be caused by the coding
instructions or personal bias of the researchers. K-alpha scores of above 0.800 indicate results
are reliable, while K-alpha scores between 0.667 and 0.800 indicate that only tentative conclusions
can be drawn. The K-alpha was calculated at stage one prior to any discussions between the
researchers and again at stage four of the coding, and was 0.4726 and 1.000, respectively.
Characteristics of the reviewed articles

Several characteristics of the 71 articles reviewed are presented below including the journals, pub-
lication impact, the indigenous peoples, publication timeframe, theoretical framework and methods
employed by the articles (Apostolou et al., 2019; Wolf et al., 2020).
Journals
The number of publications in each journal is shown in Table 1. The 71 articles were published in
19 journals, with the majority (14 journals) being accounting journals. The Accounting, Auditing &
Accountability Journal was the dominant journal, publishing 22 articles. Critical Perspectives on
Accounting, publishing 11 articles, and Accounting, Organizations and Society, publishing 9
Figure 1. Four-stage coding process.
articles, concluded the top three journals. Twelve journals published only one article each, repre-
senting 17 per cent of the total articles reviewed.
Publication impact
Citation metrics, including total citations and citations per year (CPY), allow researchers to understand
how the literature has developed by examining the impact over time (Massaro et al., 2016). Several
citation indexes can be used for this process including Thomson Reuters, Scopus, Web of Science,
or Google Scholar (Dumay, 2014). This article, in line with others including Ascani et al. (2021)
and Cuozzo et al. (2017), uses Google Scholar as it has a wider and more comprehensive coverage
of publications and provides an easier comparison to results of other literature reviews (Dumay,
2014). Table 2 shows the citation metrics of the top 10 cited articles. The CPY is derived by dividing
the number of years between the publication year and 2021 by the total citations (Ascani et al., 2021).
Authors
Thirty-eight per cent of the articles were sole authored, 38 per cent had two co-authors, 16 per cent
had three co-authors, four per cent had four co-authors and three per cent had five co-authors. Of the
Table 1. Publications by journal and time period.
Total Time period

number
Journal of articles 1990–1999 2000–2009 2010–2019 2020–
Accounting, Auditing & Accountability 22 2 9 11

Journal
Critical Perspectives on Accounting 11 1 7 2 1
Accounting, Organizations and Society 9 1 6 2
Accounting History 6 3 3
Accounting Historians Journal 5 1 4
Pacific Accounting Review 4 2 2
Meditari Accountancy Research 2 2
Accounting Education 1 1
Accounting Forum 1 1
Australasian Accounting Business & 1 1
Finance Journal
Australian Accounting Review 1 1
Journal of Islamic Accounting and 1 1
Business Research
Qualitative Research in Accounting & 1 1
Management
Social and Environmental Accountability 1 1
Journal
Environmental Economics 1 1
Australian Journal of Career 1 1
Development
Financial Planning Research Journal 1 1
Journal of the Faculty of Economic 1 1
Sciences
Global Business & Economics Anthology 1 1
Total 71 6 38 26 1
Percentage of total 100 8.5 53.5 36.6 1.4
25 prolific authors publishing three or more articles, 10 authors published articles in the same sub-
cluster, four authors published articles in the same cluster but in different sub-clusters, 10 authors
published articles in two of the clusters, and one author published in all three clusters. Table 3
shows this for prolific authors publishing more than three articles. There were seven author
teams publishing two to three articles each. This shows a limited number of researchers are actively
engaged with examining the effects of accounting on indigenous people.
The article authorship and citations do not appear to be equally distributed. Six of the prolific
authors in Table 3 also have an article in the top 10 most cited articles shown in Table 2.
The presence of dominant authors in this research field indicates that the ideas and findings of a
few scholars may be influencing the research agenda (Cuozzo et al., 2017; Serenko and Dumay, 2015).
Countries
A wide range of indigenous peoples from various countries are included in the
articles reviewed as shown in Table 4. The dominant countries are Australia (19.7%)
Table 2. Citation metrics for top 10 cited articles.
Citation per
Article Journal Total citations year (CPY)
Annisette (2000) Accounting, Organizations and Society 293 14

Neu (2000a) Accounting, Organizations and Society 272 13
Neu (1999) Accounting, Auditing & Accountability Journal 263 12
Annisette (2003) Accounting, Organizations and Society 197 11
Neu and Graham (2006) Accounting, Organizations and Society 166 11
Davie (2000) Accounting, Auditing & Accountability Journal 165 9
Hammond et al. (2009) Accounting, Organizations and Society 135 11
Greer and Patel (2000) Accounting, Auditing & Accountability Journal 130 6
McNicholas et al. (2004) Critical Perspectives on Accounting 128 6
Sian (2006) Accounting, Organizations and Society 121 8
Table 3. Prolific authors (three or more articles).
Number of Sub-cluster
Author papers authored Sole author Lead author Co-author (number of articles)
McNicholas, P. 5 1 2 2 Discrimination (3)

Coercive (1)
Need for emancipation (1)
Neu, D. 5 3 2 0 Coercive (3)
Cultural (1)
Impact (1)
Davie, S.S.K. 5 4 1 0 Coercive (3)
Cultural (2)
Clayton, B.M. 3 0 0 3 Discrimination (3)
Hooper, K. 4 0 4 0 Coercive (3)
Role of accountants (3)
Sian, S. 4 4 0 0 Professionalisation (4)
Gallhofer, S. 4 0 2 2 Education (1)
Professionalisation (1)
Discrimination (1)
Greer, S. 4 1 2 1 Impact (1)
Coercive (1)
Cultural (1)
Reproducing (1)
Lombardi, L. 3 1 2 0 Discrimination (2)
Dyball, M.C. 3 0 2 1 Coercive (1)
Professionalisation (2)
Hammond, T. 3 1 2 0 Discrimination (2)
Impact (1)
Kearins, K. 3 0 0 3 Coercive (2)
Role of accountants (1)
and Aotearoa New Zealand (16.9%). As a continent, Africa is dominated by South

Africa (43% of the articles), while the Pacific Islands are dominated by Fiji (70% of the
articles).
Table 4. Countries of indigenous people studied, by cluster.
Cluster 2:
Cluster 1: Accounting Cluster 3: Need Percentage
Country Imperialism profession for emancipation Total of total
Australia 7 4 3 14 19.7
Canada 5 1 6 8.5
Caribbean 1 1 1.4
Ethiopia 1 1 1.4
Fiji 7 7 9.9
India 1 1 1.4
Ireland 1 1 1.4
Jamaica 1 1 1.4
Jordan 1 1 1.4
Kenya 4 4 5.6
Kuwait 1 1 1.4
New Zealand 3 6 3 12 16.9
Papua New Guinea 1 1 1.4
The Philippines 1 1 2 2.8
Sierra Leone 1 1 1.4
Solomon Islands 1 1 1.4
South Africa 6 6 8.5
Sri Lanka 1 1 2 2.8
Thailand 1 1 1.4
Trinidad and Tobago 2 2 2.8
The United States 1 1 1.4
Zimbabwe 1 1 1.4
Global/not country specific 1 1 1 3 4.2
Table 5. Theoretical framework adopted by articles.
Cluster 1: Cluster 2: Cluster 3:

Imperialism Accounting profession Need for emancipation
Foucault’s theory of governmentality Bourdieu’s theories of field, capital Structuration theory

and discourse theory and habitus Imperialism Bourdieu’s concept of field
Theory of discrimination Cultural identity and colonisation Kemmis’ theory of practice
Giddens’ structuration theory Postcolonial theory architectures
Mercantilist theory. Social systems theory Nationalist theory
Dependency theory Social closure theory Postcolonial theory
Rational choice theory Critical race theory
Dehumanisation theory
Theories of citizenship
Weber’s theory
Communalism
Liberal reformism
Rational choice theory
Social engineering theory
Theories of citizenship
‘Yin and yang’ values framework
Reformist discourse theory
Table 6. Data collection method used by the articles.
Cluster 2:
Cluster 1: Accounting Cluster 3: Need Percentage
Method Imperialism profession for emancipation Total of total
Archival research and historical analysis 21 6 3 30 42.3

Archival/historical analysis and 4 4 5.6
interviews
Archival/historical analysis and oral 4 1 5 7.0
history
Case study/field study/ethnography 3 1 4 5.6
Content analysis 1 2 1 4 5.6
Discourse analysis 2 2 2.8
Document review and oral history 1 1 1.4
Interviews 8 1 9 12.7
Interviews and document analysis 2 2 2.8
Literature review 1 1 2 4 5.6
Oral history 1 1 2 2.8
Questionnaire 3 3 4.2
Viewpoint 1 1 1.4
Total 30 31 10 71 100
Publication timeframe
As noted in the method section above, no specific timeframe was set for the inclusion criteria. The
search criteria led to identification of articles published from 1995 onwards. This timeframe aligns
with Buhr (2011) who notes that the literature on accounting and indigenous people is less than two
decades old. Thirty-eight articles (53.5%) were published between 2000 and 2009, and 26 articles
(36.6%) were published between 2010 and 2019.
Theoretical framework
The different theoretical frameworks adopted by the articles are shown in Table 5. Many of the arti-
cles adopted either a colonialism, imperialism, or a Foucauldian perspective. As Neu (2000b) sug-
gests Foucault’s concept of governmentality is used not as an overarching theory but as a ‘field of
investigation’ to situate techniques of government within the colonial context under consideration.
Theories of institutionalised patterns of discrimination are used to tell a story about how accounting
becomes part of discourse orientations that are deeply rooted in notions of racial identity and dif-
ferentiation (Neu and Graham, 2004). However, these perspectives have been questioned. For
example, Davie (2000) challenges the theory of imperialism due to its Eurocentric focus, and
Gibson (2000) challenges the value-neutral paradigm in positive accounting theory.
Methods employed by the articles

The research method adopted is shown in Table 6. Not all articles explicitly stated the method
employed, particularly those using an archival research or historical analysis. The most common
method across all articles and for articles in Clusters 1 and 3 was ‘archival research/historical ana-
lyses. ‘Interviews’ were the most common method for articles in Cluster 2.
Table 7. Key findings for cluster 1 imperialism.
Sub-cluster Key findings Author/s
Coercive Moral justification to disguise wrongdoings Davie (2007), Dyball et al. (2006), Greer and
McNicholas (2017), Hooper and Kearins
(2008), Power and Brennan (2021)
Moral betterment Greer and McNicholas (2017)
Objectification, hierarchisation and Davie (2005a, 2005b), Neu and Graham
marginalisation of subjected population (2006)
Financial and dehumanising economic Davie (2005a), Power and Brennan (2021)
quantification for empire building
Race-based exclusionary practices, Davie (2005b), Power and Brennan (2021)
perpetuating existing institutionalised
inequalities
Liberal reformism, hypocrisy and accounting Hooper and Kearins (2008)
expertise
Rhetoric silence and colonial propaganda Power and Brennan (2021)
Legislative, economic and social supremacy via Hooper and Kearins (2004, 2008), Hooper
land grab and Pratt (1995)
Reproductive genocide, cultural genocide and Neu (1999, 2000a)
ecocide
Expansion and maintenance of empire by Neu and Graham (2006)
eliminating geographical distance through
accounting
Cultural Fundamental conflict between Western and Gibson (2000), Greer and Patel (2000),
indigenous cultural values Hauriasi and Davey (2009), Holmes et al.
(2005), Neu and Graham (2004), O’Regan
(2010)
Ethnocentric accounting Neu and Graham (2004), O’Regan (2010)
Economic wealth accumulation via spiritual Holmes et al. (2005)
and secular assets
Dehumanisation of a crisis by disseminating O’Regan (2010)
the disciplinary and calculative order of
empire.
A means to avoid accountability, objectivity Hauriasi and Davey (2009), Neu and Graham
and neutrality of accounting, a veneer of (2004)
humanism and romanticism
Collaborative Local alliance with elite/chiefs to create a Davie (2000), Davie and McLean (2017)
British instrument of control, mutual
dependency
Pre-emptive strategy to control native Davie (2000)
resistance
Cultural hybridisation through indigenous Davie and McLean (2017)
mediation
Reproducing Historical power structures and methods Alam et al. (2004), Bakre (2008), Rika et al.
perpetuate discrimination (2008)
Triangular relationship of colonialism, Bakre (2008)
capitalism and imperialism
Western supremacy leads to economic Altarawneh and Lucas (2012), Greer (2009)
dependency
Financial reporting techniques and practices Bakre (2008)
not neutral and rational calculations
(Continued)
Table 7. (Continued)
Sub-cluster Key findings Author/s
New form of racism; reproduction of race and Alam et al. (2004)

ethnic relations
Impact Pervasiveness of Anglo-Saxon dominance Hammond (2003)
Continuing the system of oppression, Chew and Greer (1997), Miley and Read
alienation and stigmatisation (2018)
Subjectification and control of indigenous Neu (2000b), Moerman and van der Laan
peoples (2011)
Perpetuating economic and social gap Miley and Read (2018), Neu (2000b)
between the indigenous and
non-indigenous ‘white’ population
Findings of the reviewed articles

The 71 reviewed articles focus on issues associated with the colonisation of indigenous peoples that
were affected by accounting practices and systems, the accounting profession and/or accountants.
These issues include the role of accounting in different forms of imperialism (30 articles in Cluster
1), the role of accounting education, accountants and the accounting profession in the discrimin-
ation of indigenous peoples (31 articles in Cluster 2), and the need for emancipation of indigenous
peoples (10 articles in Cluster 3).
Cluster 1: Imperialism
The principal theme of this cluster is to examine how accounting was used by the colonial rulers as a
tool to govern the newly acquired territories. As noted earlier, accounting practices corroborated
with a suite of government technologies in establishing the empire. It enabled imperialist power
and control while disabling indigenous agency, voice and ownership of their own resources. The
act of translating colonial government policies into practice was accomplished in myriad ways;
the 30 articles in the five sub-clusters below explain these in detail. Table 7 presents the key find-
ings in this cluster.
Sub-cluster 1: Coercive imperialism. As the colonial rulers tried to establish their authority in the col-
onies and expand the empire, force was necessary as (naturally) there was resistance from the indi-
genous peoples. Accounting frameworks facilitated cost effective means to transfer resources into
imperialist ownership resulting in a shift of control of indigenous peoples’ economic and social
behaviours.
The 12 articles in this sub-cluster cover Australia (Greer and McNicholas 2017), Fiji (Davie,
2005a, 2005b, 2007), Aotearoa New Zealand (Hooper and Kearins, 2004, 2008; Hooper and
Pratt, 1995), Zimbabwe (Power and Brennan, 2021), Canada (Neu, 1999, 2000a; Neu and
Graham, 2006) and the Philippines (Dyball et al., 2006).
Greer and McNicholas (2017) examine how accounting helped to organise and administer pro-
grammes for the indenture of Aboriginal children in New South Wales, Australia. Specifically, the
analysis illustrates how accounting made possible the removal of children from the Aboriginal com-
munities to institutions of training and places of forced indenture under government-negotiated
labour contracts. They conclude that, in keeping with a pastoral focus, the usage of the accounting
information was framed vis-à-vis the notions of moral betterment.
Davie (2005a, 2005b, 2007) primarily examines the colonial functions of accounting in
British-ruled Fiji, and claims that accounting and imperialism were mutually constitutive for
empire building as accounting opened new possibilities through which relations of power and
exploitation could be justified and perpetuated. Davie (2005a) analyses how financial economic
quantification using accounting concepts and analysis has always been an essential and integral
part of effective policies and activities for Britain’s empire building, highlighting the ways in
which accounting helped translate imperial forms of oppression and injustice into everyday work
practice. Davie (2005b) criticises the ways in which accounting’s calculative interrelationships
and explanations promoted race-based exclusionary practices. The article highlights accounting’s
enrolment in processes of preferencing that assume hegemonic and exclusive strategies based on
pre-existing patterns of chiefly power. Davie (2007) further shows how accounting calculations
were indiscernible from exploitative and oppressive acts of organising indigenous labour for colo-
nial purposes, concluding that accounting is not in itself racist but can become racist through the
context in which it is practised.
Hooper co-authored three articles; Hooper and Pratt (1995) and Hooper and Kearins (2004,
2008) focusing on the grabbing of land in Aotearoa New Zealand and examining how accounting
helped British rulers to establish legislative, economic and social supremacy over the Mā ori.
Hooper and Pratt (1995) investigate the conflict between the European directors and Mā ori share-
holders of the New Zealand Native Land Company from 1882 to 1890. They argue that accounting
techniques made lies to look like truths, or ‘deeds of charity’ which persuaded Mā ori to exchange
their land for shares – contemporary media reports described the exchange as ‘philanthropy’
(Hooper and Pratt, 1995: 11). Augmenting the theme of the land grab, Hooper and Kearins
(2004, 2008) show how the British Empire benefitted from large capital gains from on-selling
the land bought cheaply from Mā ori beginning in 1860 to the end of 1870. This was done
mainly via oppressive forms of wealth taxation which in turn disadvantaged the Mā ori by expro-
priating the most valuable asset in their possession – land. Further focusing on the period 1885–
1911 in New Zealand, Hooper and Kearins (2008) link liberal reformism, hypocrisy and accounting
expertise as key elements in a potent formula contributing to Mā ori losing much of their remaining
land, with ownership decreasing from 30 per cent of New Zealand’s land area in 1890 to just seven
per cent 30 years later. They compare the British rulers to Lewis Carroll’s greedy and hypocritical
Walrus and Mā ori as the unfortunate victims whose land was gradually ‘swallowed’ – and whose
wellbeing suffered immensely. They conclude that the tendency of accounting is to serve its
masters, by distributing assets in favour of the rulers.
In analysing annual report narratives of the British South Africa Company in Zimbabwe over a
35-year period, Power and Brennan (2021) argue that accounting was used to promulgate colonial
propaganda and mask exploitation of the colony’s native population for its distant London audi-
ence. By treating the ‘native mind’ as not a human mind (Power and Brennan, 2021: 2), an imperial
discourse justified white supremacy over indigenous peoples on the grounds of a higher civilisation.
The authors examine the role of accounting in dehumanising human beings through quantification,
rhetoric silence and in perpetuating racial discriminatory practices.
Examining the status of First Nation’s people in Canada, Neu (1999) asserts that accounting tech-
niques were central to the military machinery of empire and British Imperialism. Neu (2000a)
advances his argument by documenting the way accounting techniques were implicated in the con-
sequent reproductive and cultural genocide, and ecocide. Governing remote colonies was a big chal-
lenge to the colonisers, not only geographic distance, but cultural, conceptual and political relations
were enacted and extended through administrative accounting procedures. Neu and Graham (2006)
further investigate how the federal government used accounting to manage existing political territory,
and also to acquire new geographical territory, and convert it into politically governable space by
eliminating the effective distances involved. The British Empire used accounting to construct a certain
image of distant domains. The authors conclude that accounting technologies acted not only as a
carrier of new practices but helped transfer these practices from the centre to peripheral sites.
Dyball et al.’s (2006) article investigates Filipinos (with three centuries of Spanish colonial
experience) dealing with a new coloniser, the United States. The analysis examines a formative
period (1898–1924) of the US occupation of the Philippines. They explore how accounting can
also be enrolled in processes of civil disobedience and passive resistance by the colonised,
expressed through the ‘not’ doing of accounting (Dyball et al., 2006: 48). However, this was con-
veniently regarded by Americans as a ‘failure’ of the Filipinos to do ‘good governance’ and counted
as evidence that they were not yet ready to govern themselves, resulting in the United States con-
tinuing its rule until 1946.
Sub-cluster 2: Cultural imperialism. This sub-cluster highlights the tension between dominant
Western accounting concepts and indigenous values and its impact on indigenous peoples. The
six articles in this sub-cluster are set in Australia (Gibson, 2000; Greer and Patel, 2000), Ireland
(O’Regan, 2010), the Solomon Islands (Hauriasi and Davey, 2009), Canada (Neu and Graham,
2004) and the United States (Holmes et al., 2005).
The articles critically examine indigenous and colonial cultural differences and the impact of
dominance of Western concepts of accounting on the indigenous peoples. O’Regan (2010: 416)
argues that the ethnocentric colonisers tried to enforce their ideas with an aim to improve the
‘moral habits’ of the native Irish in relation to work. Accounting laid the basis for interventions
by the imperial power intended to ‘civilise’ the native Gaelic population as well as recalcitrant
Anglo-Irish landlords. By implementing a range of intrusive controls and reducing a human catas-
trophe to a series of numbers and reports, accountants actively dehumanised a crisis, while simul-
taneously disseminating the disciplinary and calculative order of empire. O’Regan (2010: 428)
concludes that the ‘dense mass of petty accountability’ that characterised this edifice was intended
to control costs and to limit the access of native labourers to relief.
Gibson (2000) argues that Australia’s Aboriginals viewed themselves as custodians, not owners
of the land. For them, the need for food, shelter, social contact and spiritual enrichment are all pro-
vided by the land. However, in contrast, land ownership, physical shelters, and personal posses-
sions are the very basis of Western societies which accounting espouses. Using a yin-yang
approach, Greer and Patel (2000) maintain that indigenous values (yin-based), which encompass
sharing, relationships, kinship, cooperation, coexistence and egalitarianism, are in marked contrast
to the mainstream Western yang-based values of accounting and accountability systems which
focus on individualism, achievement and independence. Similarly, Hauriasi and Davey (2009) elu-
cidate the objectivity and neutrality of accounting, profit and wealth maximisation as the bottom-
line, and the underlying basis of competition for efficiency and effectiveness which stands in
contrast with indigenous peoples’ values.
Neu and Graham (2004) present accounting techniques as a set of practices, situated within bur-
eaucratic systems that permit the exercise of government, and help bureaucrats create a veneer of
humanism and romanticism that largely strip indigenous peoples of their agency and centralise the
control of their lives. They conclude that actions are not clearly immoral or unethical – morals or
ethics simply do not logically or structurally enter the equation.
Religion was an effective enabler for colonial rulers to establish and expand their territories.4
However, in this review there is only one article centred on religion and how accounting extracted
power from the indigenous peoples and led them to exchange their native beliefs for Western values
(Holmes et al., 2005). Holmes et al. (2005) argue that a complex of accounting measures – account
books, inventories of accumulated wealth, and detailed instructions for production performance
– were used to inculcate Western values ultimately causing the Coahuiltecan Indians to abandon
their native beliefs. Spiritual assets (number of natives baptised) and secular assets (physical struc-
tures, agricultural products and livestock accumulated) reflected the importance placed by Western
societies on economic wealth accumulation and disregard for native culture. The authors conclude
that as a result, 150 Coahuiltecan tribes ceased to exist as a distinct culture by the early nineteenth
century.
Sub-cluster 3: Collaborative imperialism. The two articles in this sub-cluster examine how accounting
was used as a tool for imperialism by collaborating with the pre-existing power structures, discuss-
ing how the colonisers cemented their base in their remote colonies. When the European settlers
arrived in these remote colonies, they soon realised that wielding power from a distance was daunt-
ing, mainly due to the unequal number of indigenous peoples and colonisers.5 Thus, their minority
position was a driving force for co-opting the local elite or chiefs to exercise control over the indi-
genous peoples.
Davie (2000) critically examines how accounting enabled collaborative system of imperialism in
Fiji. Indigenous resistance was managed using the Fijian elitist structure as a British instrument of
control. Through accounting collaboration, the chiefs could enjoy a ‘special immunity’, and the
British could exploit human and natural resources for empire building (Davie, 2000: 349). This
win-win-lose strategy was advantageous to the settlers and local elite while marginalising the indi-
genous peoples and was an effective pre-emptive strategy to control native resistance. Davie and
McLean (2017) discuss how cultural hybridisation and local alliances led to marginalisation of
the indigenous peoples, while empowering indigenous salaried chiefs to become despotic and
predatory rulers. They conclude that mutual dependency between local traditional authority and
colonial administrators facilitated the global imperial order.
Sub-cluster 4: Reproducing imperialism. This sub-cluster examines how accounting and control
systems were replicated in the post-colonial era as newly independent nations found themselves
still dependent on former rulers/systems. This builds on the previous sub-cluster as accounting
systems and historical alliances between indigenous chiefs/elites and colonial rulers are replicated
in the post-independence era. The face of the ruler changed but not the methods nor discrimination.
The five articles in this sub-cluster are set in former British colonies6 – Jordan (Altarawneh and
Lucas, 2012), Jamaica (Bakre, 2008), Fiji (Alam et al., 2004; Rika et al., 2008) and Australia
(Greer, 2009). The researchers argue that independence from the British Empire did not result in
equality and justice to all the indigenous peoples irrespective of whether, at the time of independ-
ence, they were a majority (Jordan, Jamaica and Fiji) or a minority (Australia). Accounting systems
perpetuated and hinder overall development.
Altarawneh and Lucas (2012) argue that despite having established one of the earliest Islamic
banks, Jordan was forced to follow a Western accounting system to serve the interest of external
(Western) parties and that was inconsistent with the values and principles of Islam. This indirectly
reproduces imperialism as Jordan’s economic and accounting policy has to meet the demands and
priorities of the agencies of Western developed nations. A possible reasons is the pressure to follow
normative processes using International Financial Reporting Standards to help gain investors’ con-
fidence. The authors conclude that this reflects the economic dependency of developing countries
on former Western colonial powers. Similarly, Bakre (2008) challenges the notion that financial
reporting techniques and practices are neutral and rational calculations. The advent of independence
does not necessarily mean that financial control methods are withdrawn with formal decolonisation.
There is pressure to entrench even more than what already exists to fit the requirements of inter-
national mobility of capital. Bakre (2008) concludes that the continued use of accounting
technologies dictated and enforced by Western economic powers, with the aid of the local elite is
implicated in the recent corporate failures in Jamaica, leading to the triangular relationship of colo-
nialism, capitalism and imperialism.
Alam et al. (2004) discuss how the historically constituted social structures through collabor-
ation between British colonial rulers and the indigenous chiefs continue in Fiji. The colonial admin-
istrative processes protect the indigenous people, but it has given rise to a new form of racism
against the indented Indian labourers brought by the British. Using a case study of the Fiji
Development Bank the authors conclude that its management accounting controls contribute to
the reproduction or reconstitution of race and ethnic relations hindering social and economic devel-
opment. Similarly, Rika et al. (2008) examine the efficacy of the Fijian Administration established
by the British rulers for controlling indigenous Fijians. Long after independence in 1970, the system
continues to be used for the purpose of control. Indigenous Fijians are held accountable for their
contributions and penalised for shortfalls with no corresponding accountability for the
administration.
Greer (2009) examines how accounting practices manipulated the income and spending of
Aboriginal women between 1928 and the 1960s. The focus is on how accounting practices
helped extend political dominion over indigenous women through interventions. Greer (2009)
argues that accounting disabled Aboriginal economic dependency and engendered dependency
on government, concluding that accounting thus played a part in social engineering of indigenous
peoples even after colonial rule ended.
Sub-cluster 5: Impact of imperialism. The four sub-clusters discussed above lead to the final sub-
cluster, the on-going impact of imperialism. The five articles in this sub-cluster are set in
Australia (Chew and Greer, 1997; Miley and Read, 2018; Moerman and Van Der Laan, 2011),
Canada (Neu, 2000b) and a global perspective by Hammond (2003).
Chew and Greer (1997) investigate the enforcement of a Western form of accountability on the
Australian Aboriginal and Torres Strait Islander (ATSI) peoples. They argue that although the ATSI
Commission was set up in 1990 for the wellbeing of the ATSI peoples, it has continued the system
of oppression and alienation, and that accounting is implicated in this process. Miley and Read
(2018) examine the relationship between accounting and stigma. The failure of accounting mechan-
isms, by intensifying indigenous poverty, contributed to the economic and social gap between the
indigenous and non-indigenous ‘white’ population. The visible signs of this gap, occasioned by
indigenous poverty, reinforced that the indigenous population was the other in a society where non-
indigenous interests determined power structures. Both authors conclude on a hopeful note that the
presence of accounting mechanisms cannot eradicate the past, nor fix the present, but can create an
environment where financial abuse does not occur. This is particularly important as society cannot
be deemed to be functioning to its full potential if some parts of it are oppressed.
In a case study of Baryulgil, a mining site in Australia, Moerman and Van Der Laan (2011)
investigate the broader institutional accountability that arises from paternalistic attitudes. They
demonstrate how accounting was used to avoid accountability towards the native population and
played a role in its subjugation. It exposes colonial exploitation of indigenous labour, highlighting
the role of accounting in facilitating corporate profit-making, often at the expense of human rights.
Neu (2000b) analyses the present-day crisis by examining a historical period (1830–1860) in
colonial Canada. He claims that the issue of land ownership has not disappeared; First Nation’s
peoples continue to struggle against unilateral decisions made by the federal government regarding
the amount of annuity payments to be received for lands previously ceded. Neu concludes that
accounting discourses and techniques played a significant role in the subjectification and control
of indigenous peoples which continues today.
Using a global perspective, Hammond (2003: 15) investigates the impact of accounting on
groups oppressed due to their race, gender and class to demonstrate the past ‘pervasiveness of
Anglo-Saxon dominance’. Hammond (2003) asserts that accounting was used explicitly to
define and construct issues that affected marginalised groups and kept them on the far margins
of the profession. She cautions that conducting research is not enough to ameliorate this and
advises that studies of accounting’s past should be used to effect change in the future.
Summary of Cluster 1: Imperialism. Collectively, the 30 articles in this cluster outline the critical role
of accounting practices in helping colonial rulers marginalise indigenous peoples around the world.
The evidence presented above develops further understanding of accounting’s uses in complex and
dynamic social, cultural, economic and political processes. Accounting provided a very practical
way of measuring, monitoring and expressing in economic terms the governance of colonial
rule. This partly facilitated legislative, economic and social supremacy by the end of the nineteenth
century. Accounting practices and traditions were utilised without any serious consideration of the
actual circumstances and needs of the indigenous peoples; needs of the empire were paramount. An
essential resource – land – was manipulated for establishing and expanding the empire, resulting in
gains to colonial rulers and allies, and losses to indigenous peoples. By threatening the core indi-
genous values, accounting nullified what was of value to the indigenous. Thus, the different forms
of imperialism led to continued oppression and marginalisation of indigenous peoples in many
former colonies.
Cluster 2: Accounting profession

Acting in the public interest is a distinguishing ‘mark’ of the accountancy profession, and integrity
and objectivity are fundamental principles for professional conduct (International Ethics Standard
Board of Accountants, 2021), In this second cluster, there is evidence that these fundamental prin-
ciples were not observed and the development of professional bodies created marginalisation and
discrimination towards indigenous accountants through the dominance of British qualified accoun-
tants in indigenous communities. There is a total of 31 articles across four sub-clusters that focus on
the under-representation of indigenous peoples in accounting education and ultimately the account-
ing profession, the development of professional accounting bodies and the resulting professional
closure that exists, the barriers indigenous accountants face due to discrimination – perceived or
visual, and the role of accountants and accounting in emancipation. The key findings from the arti-
cles are summarised in Table 8 below.
Sub-cluster 1: Education. The three articles in the sub-cluster of education cover a 15-year time
period from 1997 to 2012 and discuss the under-representation in educational settings of the indi-
genous population of Australia (Rkein and Norris, 2012), Aotearoa New Zealand (Gallhofer et al.,
1999) and South Africa (Weil and Wegner, 1997). High school accounting education (Rkein and
Norris, 2012), university accounting education (Gallhofer et al., 1999) and educational issues
and academic support structures for entering the profession (Weil and Wegner, 1997) are explored.
The articles highlight ‘that diverse cultural issues have significant impact’ (Rkein and Norris,
2012: 95) on both students’ study choices and their academic success. Numerous cultural factors
need to be considered and addressed to increase the number of indigenous peoples studying
accounting and entering the accounting profession. The ‘hidden curriculum in Western accounting
education’ (Rkein and Norris, 2012: 105) is one of the contributors to the under-representation of
indigenous peoples. The focus of accounting education on Western accounting practices and
Table 8. Key findings for cluster 2 accounting profession.
Sub-cluster Key finding/quote Author/s
Education Study choices and academic success Rkein and Norris (2012)
significantly impacted by cultural issues
There is too much focus on Western Rkein and Norris (2012), Gallhofer
accounting education et al. (1999)
Role models are critical Rkein and Norris (2012), Gallhofer
et al. (1999), Weil and Wegner
(1997)
Accounting Various actors, issues and concerns effect Verma and Gray (2006)
professionalisation accounting change differently at different
times
The education and certification processes of Annisette (2000), Balachandran
professional accounting bodies have (2007), Kaifala et al. (2019)
served as a form of exclusion or
professional closure on many levels
Western populations and professional Altaher et al. (2014), Annisette (2000,
bodies have influenced the indigenous 2003), Bakre (2014), Balachandran
accounting profession (2007), Kaifala et al. (2019), Mihret
et al. (2012), Sian (2007a, 2011)
The development of a local professional Bakre (2014), Kaifala et al. (2019)
body capable of certification often results
in hybrid professionals
There was continued prejudice and Annisette (2000), Bakre, (2014),
marginalisation of indigenous accountants Balachandran (2007), Sian (2007a)
who wish to be educated, trained and
certified in their home country
There is a need to focus on a strategy of Altaher et al. (2014), Dyball et al.
inclusion rather than closure (2007), Mihret et al. (2012), Sian
(2006, 2007b, 2011)
Discrimination Racial exclusion in the accounting profession Hammond et al. (2009), Wiese (2006)
is interwoven with economic class
exclusion
There is a severe under-representation of Lombardi (2016), Ngcobo and Ladzani
indigenous accountants in the accounting (2016)
profession
Several barriers to career progression exist Hammond et al. (2012), Lombardi and
for indigenous chartered accountants Clayton (2006), Wiese (2006)
A mono-culture exists in accountancy firms, Lombardi (2016), McNicholas (2009),
failing both indigenous accountants and McNicholas et al. (2004)
indigenous clients
Role models, mentors and networks are McNicholas and Humphries (2005)
important for indigenous people to
overcome the barriers created by
discrimination
Ethnic minorities face discrimination when Huang et al. (2016)
applying for graduate positions
Role of accountants Accountants exploited pre-literate societies Finau et al. (2019), Hooper and
Kearins (1997)
The Western capitalism values held by Boussebaa (2015), Evans and Jacobs
accountants creates tension with (2010), Finau et al. (2019)
(Continued)
Table 8. (Continued)
Sub-cluster Key finding/quote Author/s
indigenous values and results in a lack of

consideration of indigenous client’s
cultural values
principles is a form of ‘insensitive cultural imperialism’ (Gallhofer et al., 1999: 774) and they argue
there is a critical need to change accounting education to be more reflective of culture, rather than
expecting the reverse to occur. The cultural differences between indigenous and Western popula-
tions (discussed in Cluster 1, Sub-cluster 2: Cultural imperialism) include the concept of value
or currency, the usefulness of accounting knowledge and skills to the indigenous community
(Rkein and Norris, 2012), the approach to learning in the indigenous population, and the importance
of family (Gallhofer et al., 1999; Rkein and Norris, 2012). The presence of role models to motivate
indigenous students to undertake accounting education and succeed is identified as critical
(Gallhofer et al., 1999; Rkein and Norris, 2012; Weil and Wegner, 1997). As well as the cultural
differences, cognitive factors (Weil and Wegner, 1997) and socioeconomic influences (Rkein and
Norris, 2012) are also identified as important.
Sub-cluster 2: Accounting professionalisation. The process of professionalisation has been explored

through one or more perspectives – functionalist, interactionist and/or critical (Mihret et al.,
2012). These perspectives have been applied to accounting professionalisation and the examination
of the development of the accounting profession in different settings. The education and certifica-
tion processes of professional accounting bodies have served as a form of exclusion or professional
closure, as well as controlling the knowledge base (Annisette, 2000).
The 13 articles in this sub-cluster highlight the various actors, issues and concerns that effect
accounting change (Verma and Gray, 2006), and how this change has resulted in accounting pro-
fessionalisation. The development of professional accounting bodies in Kenya (Sian, 2006, 2007a,
2007b, 2011), Trinidad and Tobago (Annisette, 2000, 2003), India (Verma and Gray, 2006),
Ethiopia (Mihret et al., 2012), Sri Lanka (Balachandran, 2007), Kuwait (Altaher et al., 2014),
Sierra Leone (Kaifala et al., 2019), the Philippines (Dyball et al., 2007) and the Caribbean
(Bakre, 2014) are explored. Different forms of racial exclusion or limited participation exist,
which are sometimes interwoven with economic class exclusion (Annisette, 2003).
Accounting professionalisation follows a set of distinct phases or stages specific to the context
and these are influenced by the socio-economic and political environments in place at the time.
Balachandran (2007) argues that the questionable relevance of British principles and systems to
the British economy highlights how inappropriate they are for different contexts. Hence, the
complex nature of establishing indigenous professional accounting bodies in a developing
country has been found to be plagued with issues of exclusion and professional closure often
affected by a lack of legislation and statutory power, as well as the influence of Western populations
and legacies of imperialism (Annisette, 2000; Balachandran, 2007). Western influence has occurred
through imported accounting expertise – often as a result of a lack of indigenous accountants at the
time (Altaher et al., 2014; Mihret et al., 2012), British expatriate accountants dominating member-
ship (Annisette, 2003; Sian, 2007a, 2011), Western educated indigenous accountants returning
home (Balachandran, 2007), the presence of international accounting firms in the local region
(Bakre, 2014), and Western professional bodies either operating in the developing country
(Balachandran, 2007) or providing qualifications for professional accountants that work in the
developing country (Annisette, 2000). This intermeshing of Western and indigenous peoples also
extends to indigenous professional accounting bodies using a Western accounting education and/or
examination process (e.g. that of the UK-based Association of Chartered Certified Accountants
[ACCA]) as their own process (Annisette, 2000; Bakre, 2014; Kaifala et al., 2019). However, in
India ‘British qualifications were not adopted, and ACCA qualifications were not recognized’
(Verma and Gray, 2006: 152).
As can be seen, exclusion can occur on many levels. The development of a local professional
body capable of certification has been continuously threatened by several forces (Bakre, 2014).
In the case of Kaifala et al. (2019: 2116) who explore the perspective of the accounting profes-
sionals rather than the accounting profession, the result is ‘a postcolonial third space in which
hybrid professional identities’ are constructed that intermesh ‘the global with the local’ (Kaifala
et al., 2019: 2133). However, the result is often a continued prejudice (Sian, 2007a) and marginal-
isation of indigenous accountants who wish to be educated, trained and certified in their home
country (Annisette, 2000; Bakre, 2014; Balachandran, 2007). Attempts to overcome discrimination
by offering alternative pathways to the accounting profession contribute to discrimination and
create a ‘fragmented profession’ (Annisette, 2003: 669).
Consequently, it is recommended, particularly in the initial stages of development, which pro-
fessional accounting bodies focus on a strategy of inclusion rather than closure (Mihret et al.,
2012). A critical example supporting this is Kenya, where strong political concerns reversed strat-
egy and a colonial professional accounting body was forced to abandon professional closure in
favour of openness (Sian, 2006, 2007b, 2011). Sian (2006, 2007b) found that this move to inclusion
was the result of the Government acting ‘to meet demands for restitution for past discrimination
against Africans’ (Sian, 2007b: 866). However, despite the inclusion, the indigenous population
still experienced discrimination (discussed further in Sub-cluster 3) (Sian, 2007b). A reversal of
the exclusion of indigenous people was also found in Kuwait by Altaher et al. (2014) where a
lack of political intervention helped to preserve the Kuwaiti culture and exclude non-Kuwaitis as
acting members of the accounting profession. Yet, the inclusion of indigenous people in the
accounting profession in the Philippines did not have the precursors noted above and was not
the result of reversal as in Kenya (Sian, 2006, 2007b, 2011) or Kuwait (Altaher et al., 2014).
However, political interests were at play and combined with wholly Filipino legislature, ‘a form
of native resistance’ led to the professionalisation of accounting in the Philippines for Filipinos
(Dyball et al., 2007: 415).
Sub-cluster 3: Discrimination. Discrimination in the accounting profession is the dominant sub-cluster

in Cluster 2, with 11 articles addressing discrimination of indigenous peoples through examining the
existence of severe under-representation, barriers to advancing careers and social exclusion in the
accounting profession in South Africa (|Hammond et al., 2009, 2012; Ngcobo and Ladzani, 2016;
Sadler, 2002; Wiese, 2006), Aotearoa New Zealand (Huang et al., 2016; McNicholas, 2009;
McNicholas and Humphries, 2005; McNicholas et al., 2004) and Australia (Lombardi, 2016;
Lombardi and Clayton, 2006). The under-representation in the accounting profession of indigenous
accountants means ‘there simply has not been enough of them to supply accounting services across a
large number of Indigenous people and organizations’ (Lombardi, 2016: 1337). For example, in
South Africa in 2014, only 7.84 per cent of registered chartered accountants were black (Ngcobo
and Ladzani, 2016: 21). Most of the articles in this sub-cluster include first-hand accounts from
members of the accounting profession of discrimination. Reports focus on sharing the lived experi-
ences and capturing and preserving them before they are forgotten or rewritten by others.
Despite the indigenous peoples of South Africa being a majority population, the social closure7
in South Africa has led to a strong interaction of economic class with professional closure such that
financial and status barriers are often indistinguishable from cultural or race barriers (Hammond
et al., 2009), and similarly, the perception different races have about each other is not always dis-
tinguishable from visible discrimination (Wiese, 2006: 164). Although there has been limited pro-
gress and transformation, Wiese (2006: 164) claims that the situation has ‘improved immensely’.
Similarly, as highlighted by Hammond et al. (2012: 347), the US accounting profession has a
more optimistic view of the transformation that has occurred than the black chartered accountants
who faced ‘discrimination, poverty, rudeness, despair, solidarity, community, and unique chal-
lenges.’ Wiese (2006) found that black trainee accountants are satisfied with the level of training
they receive, but they struggle to excel in their accounting careers due to lack of exposure, mistrust,
lack of support, lack of business skills, cultural differences and language barriers. Similarly, Sadler
(2002: 159) found several barriers to career progression exist for black chartered accountants
including ‘discrimination in respect of job assignments, racial bias, a lack of black mentors and
the resistance of the clients’. Using a different research perspective, Ngcobo and Ladzani (2016),
in examining the capability of professional charters to support economic transformation in South
Africa, found that the accountancy profession had set aggressive targets on employment equity
and skills development compared with other sectors such as the financial and construction sectors.
Barriers to a successful accounting career also exist for the indigenous peoples of Australia, with
Lombardi and Clayton (2006: 68) identifying ‘the school experience, the cost of education, natural
ability with numbers, the image of the accountant, the lack of role models and support, the commu-
nity pull and the relevance of accounting to Indigenous Australians’ as the key barriers. Mā ori have
also experienced limited inclusion in the accounting profession, and, like other indigenous peoples
and ethnic minorities, they face barriers to entry and career progression. Some of these educational
barriers were highlighted in Sub-cluster 1, and others include the monocultural policies, systems
and practices that continue to exist in accountancy firms, the continued impact of colonisation,
and ‘institutional racism’ (McNicholas et al., 2004: 89). This creates difficulties for indigenous
accountants wanting to contribute to their indigenous communities and organisations as the mono-
culture fails to accept the cultural needs of indigenous accountants as well as indigenous clients
(Lombardi, 2016; McNicholas, 2009; McNicholas et al., 2004). Discrimination in the accounting
profession in New Zealand is not just prevalent in the Mā ori population – as identified by
Huang et al. (2016), other ethnic minorities also face discrimination when applying for graduate
positions. Like the educational barriers identified earlier, McNicholas and Humphries (2005: 31)
identified that role models, mentors, and associations can overcome the barriers created by discrim-
ination, recommending the formation of ‘networks of Mā ori accountants’ as one solution.
Sub-cluster 4: Role of accountants. As well as the accounting profession, the four articles in this sub-
cluster show that accountants themselves have played a role in imperialism and reproducing imperi-
alism (Boussebaa, 2015). This is evidenced by exploitations of pre-literate societies which resulted in
a redistribution of resources (Hooper and Kearins, 1997) and land dispossession during the colonial
period (Finau et al., 2019). One contributing factor was the lack of professional regulation of accoun-
tants in colonial New Zealand and other countries, which acted as an impetus for accountants to exer-
cise discretion and freedom on how best to apply accounting techniques to serve their elite clients
(Hooper and Kearins, 1997). However, more concerning is the lack of a ‘need to satisfy a wider inter-
est group’ (Hooper and Kearins, 1997: 270). In their unusual approach of analysing poetry, Evans and
Jacobs (2010: 378) note accountants as ‘having lost their sense of self and soul’. The Western cap-
italist values that focus on a system of ’market transactions and formal agreements’ (Finau et al.,
2019: 1559) and are held by professional services firms (Boussebaa, 2015) and accountants (Evans
and Jacobs, 2010) create tension with the indigenous values. As alluded to in Sub-cluster 3, this
monoculture results in a lack of consideration and understanding of the client’s cultural values. In
a display of exploitation and reproduction of dominance through collaboration with indigenous elites,
accountants used accounting practices to design lease agreements that minimised royalty payments to
the indigenous landowners in Papua New Guinea – exploiting indigenous customs and the lack of
literacy of the indigenous peoples (Finau et al., 2019).
Summary of Cluster 2: Accounting profession. Through this cluster, the influence of Western
accounting systems and practices on indigenous peoples is outlined as a form of ‘insensitive cul-
tural imperialism’ (Gallhofer et al., 1999: 774) that has led to Western accountants exploiting and
marginalising indigenous accountants. The dominance of Western thinking has resulted in
accounting education and accounting systems and practices that are not fit for purpose for indi-
genous accountants or their indigenous clients or communities. While some steps have been
undertaken to reverse professional closure, indigenous accountants remain severely under-
represented, and more action needs to be undertaken to ensure accounting practices and
systems, accountants and the accounting profession, develop an awareness and consciousness
of indigenous cultural values that is reflected in their practices. There is a need for role
models, mentors and networks for indigenous peoples to help them to overcome the many barriers
that exist to a successful career in the accounting profession.
Cluster 3: Need for emancipation

Earlier discussions have highlighted the inadequacy of Western accounting practices and systems
and the lack of inclusion of indigenous cultural values in accounting. Further, the effects on indi-
genous peoples of the exploitation of accounting practices and systems and accountants, and the
under-representation of indigenous peoples and exclusion of cultural values in the accounting pro-
fession was discussed earlier. However, accounting can redeem some of its past and present injus-
tices (Buhr, 2011) and the 10 articles in this cluster explore the need to focus on forward-looking
solutions and how indigenous cultural values can contribute to a more enabling accounting and
more effective reporting to all stakeholders (Bodle et al., 2018; Buhr, 2011; Craig et al., 2018;
Gallhofer et al., 2000). As noted by Gallhofer et al. (2000: 382), there is a need ‘to learn from
the cultures of indigenous peoples’, however Craig et al. (2018: 441) note that ‘whether, and if
so how, indigenous values should be incorporated in accounting and accountability reports is
under-explored’. The key findings from the articles in this cluster are summarised in Table 9 below.
Important insights into how accounting contributes to ‘the construction of political and national
identity’ are obtained from mid-nineteenth century Thailand, where ‘indigenous accounting
methods and structures’ remained despite increasing foreign mercantile influence (Constable and
Kuasirikun, 2007: 574). The culturally influenced Siamese accounts promoted an ‘elite sense of
Siamese national unity’ (Constable and Kuasirikun, 2007: 592) through an awareness and con-
sciousness of cultural practice and values (Constable and Kuasirikun, 2007). Jayasinghe and
Thomas (2009) show how the preservation and sustenance of indigenous accounting systems
can be explained by the strongly prevailing patronage political system mobilised in the subaltern
village’s social structure in Sri Lanka, making people unable or unwilling to change their behaviour
and practice either individually or collectively.
Contrary to the current Western-influenced accounting that is prevalent in several countries,
‘accounting reflecting indigenous cultures would respect the particular values of different cultures
as well as reflecting universal values’ (Gallhofer et al., 2000: 397). Noteworthy is that indigenous
cultural values, ‘with their wider more holistic world view’ (Craig et al., 2012: 1041), embody
many of the principles that have been included in environmental accounting, sustainability and
Table 9. Key findings for cluster 3 need for emancipation.
Key finding/quote Author/s
Indigenous accounting methods can be preserved Constable and Kuasirikun (2007), Jayasinghe and Thomas
and sustained (2009)
There is a need to incorporate indigenous values Blue and O’Faircheallaigh (2018), Buhr (2011), Craig et al.
in accounting practice (2012), Craig et al. (2018), Gallhofer et al. (2000), Yong
(2019)
The literacy of indigenous peoples needs to Bodle et al. (2018), Lombardi and Cooper (2015), Yong
improve to empower them to be more (2019)
successful
integrated reporting (Craig et al., 2012; Craig et al., 2018). Thus, the development of different forms
of reporting can better serve not only the indigenous peoples but also the environment and society
(Bodle et al., 2018; Craig et al., 2018; Gallhofer et al., 2000). Consequently, indigenous cultural
values should be drawn upon to inform the future of accounting and accountability (Craig et al.,
2018) and provide ‘alternatives to orthodox Western thinking’ (Craig et al., 2012: 1042).
However, changing practices requires the voices of indigenous peoples to be amplified (Blue
and O’Faircheallaigh, 2018). The latter requires ‘Indigenous autonomy’ through the inclusion of
indigenous epistemologies and knowledge in financial education (Blue and O’Faircheallaigh,
2018: 40). Further, informed participation and decision making can be achieved by improving
the literacy – financial and commercial – of indigenous peoples (Bodle et al., 2018). Cluster
2 discussed the changes needed in accounting education and Lombardi and Cooper (2015:
84) highlight that accounting can ‘play a positive part in building the financial capacity’ of indi-
genous peoples. Providing indigenous peoples with improved financial literacy and accounting
skills contributes to ‘economic development and empowerment’ (Lombardi and Cooper, 2015:
84) and enables them to be able to play and master ‘the rules of the game’ (Lombardi and
Cooper, 2015: 96).
Accounting also has a role to play in ensuring the success of indigenous businesses (Bodle
et al., 2018; Yong, 2019), however more cultural sensitivity is required along with contextualised
accounting services, as cultural values are often the barrier to long-term success especially in a
Western environment (Yong, 2019). Bodle et al. (2018) discuss indigenous intangible assets
and the need to include Elders in the valuing of such assets. Their proposed accountability
model incorporates ‘cultural, social and environmental measures’ (Bodle et al., 2018: 35) and
they claim that ‘a systematic transformation of accounting practices [is] part of the solution’
(Bodle et al., 2018: 36). Similarly, Craig et al. (2012) call for a rethinking of the concept of an
asset to enable the Mā ori cultural view of taonga to be recognised.8 Likewise, Buhr (2011:
152) notes the time has come to ‘pursue accounting “by” Indigenous peoples rather than account-
ing “for” Indigenous peoples’.
Summary of Cluster 3: Need for emancipation. The articles in this cluster have demonstrated a need to
empower indigenous peoples through the inclusion of indigenous cultures and values in accounting
practices, and through improving their financial and commercial literacy and financial capacity.
A review of indigenous cultural values identifies a more holistic view than that of Western account-
ing. This should be considered to better serve not only the indigenous peoples but also the envir-
onment and society. There is a call for a rethinking of Western accounting practices and the
inclusion of alternative, more holistic views.
Conclusions, limitations and future research

It is evident in this systematic literature review that the body of literature is slowly growing,
however from a global point of view, indigenous people remain underrepresented in the accounting
literature. The articles reviewed investigated issues related to a narrow focus on ‘indigenous
peoples and accounting’ with an emphasis on oppressed ethnic groups within dominant cultures.
Through a review of 71 articles on ‘indigenous peoples and accounting’ this article contributes
to the existing body of literature in three distinct ways.
First, this review highlights the role of accounting as a tool of imperialism which operated in
several ways – coercive, cultural, collaborative and reproducing imperialism. These practices
have led to the continual impact of accounting on indigenous peoples in the post-colonial
period. Accounting was used to improve the ‘moral habits’ of the indigenous peoples.
Co-opting bureaucratic machinery, accounting dispossessed them of their most valuable tangible
asset – land – and led to their subjugation, subjectification, marginalisation and disempowerment.
It effectively inherited colonial systems and separated and reduced indigenous peoples from their
own cultures and structures. Thus, accounting helped reinforce, reproduce and perpetuate colo-
nial power.
Second, the dominance of imported Western accounting systems marginalised indigenous
peoples in the accounting profession. For example, in Australia, a nation where 3.3 per cent of
the population is indigenous only 0.02 per cent of accountants identify as such (Parkes, 2018);
and in South Africa where the indigenous peoples are in majority (81%), the black Chartered
Accountants remain underrepresented (about 16%) (South Africa Gateway, n.d.; South African
Institute of Chartered Accountants, 2022). The main reasons identified are lack of education and
opportunities, professional closure, lack of exposure, mistrust, lack of support and business
skills, cultural differences, language barriers, institutional and racial bias, lack of role models
and professional networks. As noted earlier, accountants played a major role by deploying account-
ing techniques to serve their clients, mainly colonial population and disadvantaging and disfavour-
ing indigenous peoples.
Third, on an optimistic note, there is a growing awareness that there is an urgent need to change.
The key measures are employment equity and skills development of indigenous peoples in the pro-
fession. Further, it is being recognised that accounting can better serve not only the indigenous
peoples but also the environment and society. But this will need a new form of accounting, as
the status quo will not work. Researchers and practitioners are increasingly recognising that it is
imperative to contextualise and align accounting practices with indigenous cultures. Indigenous
autonomy, voice and participation is vital for transforming the ethnocentric systems that have
led to the devaluation of indigenous people.
All the articles reviewed here provide important insights into how accounting was an integral
part of Imperial rule. In addition to being a technical practice, accounting was deeply embedded
as a colonial practice. Supporting the conclusions of Lombardi and Cooper (2015: 87), our findings
also ‘draw attention to the negative and detrimental impact that accounting has historically had on
Indigenous peoples’. Thus, this review positions accounting not as a mere neutral, benign, technical
practice with a narrow focus but as a racist and ethnocentric tool having a much wider impact on
indigenous peoples and political agendas. Colonial attitudes have persisted into the ‘post-colonial’
era and represent one of the most serious obstacles to global economic development. It is important
to study this in the twenty-first century as it has proven to have a continual effect on indigenous
peoples. We concur with Carnegie et al. (2021) that accounting is more influential than many
people may think, and it has a potential to create a better world consistent with a more balanced
perspective on the planet, people and profit.
As with any research, a systematic literature review has its limitations. The scope of this
study was limited to a review of ‘indigenous peoples and accounting’ and the findings are
limited by the choices made during the search, exclusion, clustering and writing process
used. All stages were conducted methodically and were documented, making it possible for
them to be repeated. However, the processes involved a level of subjectivity that may result
in differences when undertaken by others. Further, our search criteria involved specific data-
bases, keywords, the article title and abstract, peer-reviewed journal articles, and publications
in the English-language. This may have reduced the number of articles identified in the 1990s
and earlier due to keywords not being used by all journals until later. Other publication outlets,
languages and search criteria may have resulted in identifying further literature on indigenous
peoples and accounting. For example, Sadler and Erasmus (2003, 2005) is relevant work that
was not captured by the search criteria. Similarly, Greer and Neu’s (2009) significant work on
indigenous peoples and accounting was not considered for the current review as it is a book
chapter, not a peer reviewed journal article.
History is thought-provoking, and like Hammond (2003: 20), our first response at seeing prolific
literature in a narrow focus on ‘indigenous peoples and accounting’ was ‘pleasure’ and ‘hope’ that
the growing body of literature will help achieve change and remedy the wrongdoings, giving voice
and agency to the indigenous peoples globally. Efforts should be made by people with power – poli-
ticians, business communities, professional bodies, social scientists and researchers – to bring about
a positive change. Specifically, future research can explore the impact accounting has had on indi-
genous peoples from a gender perspective. In addition, identifying the ethnicity of authors in this
field and how indigenous authors can be supported would also be beneficial to progressing issues.
There is also the potential for using field research to explore how accounting can be emancipatory
for indigenous peoples.
Acknowledgements
We acknowledge the contribution of Priscilla Creppy in the initial stages of the project. The constructive feed-
back of the two anonymous reviewers has helped to improve the quality of this manuscript and we are thankful
to them for their comments.
Funding
The author(s) disclosed receipt of the following financial support for the research, authorship and/or publica-
tion of this article: We acknowledge the research assistant funding provided by Lincoln University, New
Zealand.
ORCID iD
Mohini Vidwans https://orcid.org/0000-0002-0615-0427
Notes
1. There are over 476 million indigenous peoples living in 90 countries across the world, accounting for 6.2 per
cent of the global population (United Nations [UN], n.d.). But they account for 15 per cent of the extreme poor
and a majority suffers from discrimination and extreme inequalities (World Bank, 2021). In Aotearoa New
Zealand colonisation dispossessed Mā ori of 95 per cent of their lands and resources, diminished Mā ori
power and authority and left them in a state of poverty, deprivation and marginalisation (Mutu, 2019).
2. For example, the largest human rights class action settlement in Australian history relates to stolen wages
during decades of government maladministration (Kidd, n.d.). Similarly, the largest class-action settlement
in Canadian history relates to the Indian Residential Schools Settlement Agreement (Government of
Canada, 2021). In Aotearoa New Zealand, the Treaty Settlement is an on-going process with over $2 billion
of settlements finalised in acknowledgement of, and provision of compensation, for breaches to the Treaty
of Waitangi (Te Ara, n.d.).
3. Colonialism and imperialism are forms of domination and control by individuals or groups over the territory
and/or behaviour of other individuals or groups. Imperialism is simply the act of establishing or maintaining
an empire (Doyle, 1986), whereas colonialism goes a step beyond, it is a presence of significant numbers of
permanent settlers in the colony from the colonising power (Horvath, 1972). ‘Imperialism’ is used as it is a
broader term that represents external power and control over indigenous peoples of the acquired land
whether the conquerors inhabit or not.
4. Christianity was a doorway for the British Empire to enter land that was not their own (Wallace, 2021). It
was a force of pacification that helped the British to enable colonisation (Houle, 2017).
5. For example, when the Treaty of Waitangi was signed in Aotearoa New Zealand in 1840, indigenous Mā ori
were overwhelmingly dominant with a population of 80,000, compared to a meagre 2000 Europeans
(Orange, 2012).
6. Australia became a self-governing dominion in 1901; Jordan in 1946, Jamaica in 1962 and Fiji became an
independent sovereign state in 1970.
7. Social closure is a ‘process of subordination whereby one group monopolizes advantages by closing off
opportunities to another group of outsiders beneath it which it defines as inferior and ineligible’
(Murphy, 1988: 88).
8. ‘Taonga includes a sacred regard for the whole of nature and a belief that resources are gifts from the gods
and ancestors for which current generations of Mā ori are responsible stewards. Taonga emphasises guard-
ianship over ownership, collective and co-operative rights over individualism, obligations towards future
generations, and the need to manage resources sustainably’ (Craig et al., 2012: 1025).
References (*Literature review articles)

*Alam M, Lawrence S and R N (2004) Accounting for economic development in the context of post-colonialism:
The Fijian experience. Critical Perspectives on Accounting 15(1): 135–157.
*Altaher NA, Dyball MC and Evans E (2014) A study of the emergence of the Kuwaiti Association of
Accountants and Auditors. Accounting History 19(1–2): 255–278.
*Altarawneh G and Lucas M (2012) Understanding the dominance of Western accounting and neglect of
Islamic accounting in Islamic countries. Journal of Islamic Accounting and Business Research 3(2):
99–120.
*Annisette M (2000) Imperialism and the professions: The education and certification of accountants in
Trinidad and Tobago. Accounting, Organizations and Society 25(7): 631–659.
*Annisette M (2003) The colour of accountancy: Examining the salience of race in a professionalisation
project. Accounting, Organizations and Society 28(7): 639–674.
Antonelli V, D’Alessio R, Rossi R, et al. (2018) Accounting and the banality of evil: Expropriation of Jewish
property in Fascist Italy (1939–1945). Accounting, Auditing & Accountability Journal 31(8): 2165–2191.
Apostolou B, Dorminey JW, Hassell JM, et al. (2019) Accounting education literature review (2018). Journal
of Accounting Education 47: 1–27.
Ascani I, Ciccola R and Chiucchi MS (2021) A structured literature review about the role of management
accountants in sustainability accounting and reporting. Sustainability 13: 2357–2381.
*Bakre OM (2008) Financial reporting as technology that supports and sustains imperial expansion, mainten-
ance and control in the colonial and post-colonial globalisation: The case of the Jamaican economy.
Critical Perspectives on Accounting 19(4): 487–522.
*Bakre OM (2014) Imperialism and the integration of accountancy in the Commonwealth Caribbean. Critical
Perspectives on Accounting 25(7): 558–575.
*Balachandran B (2007) Western imperialism and eastern accounting: The story of Chartered Institute of
Management Accountants in Sri Lanka. Revista de la Facultad de Ciencias Económicas:
Investigación y Reflexión 15(2): 9–27.
Bell A (2004) ‘Half-castes’ and ‘white natives’: The politics of Mā ori-Pakeha hybrid identities. In: Bell C and
Matthewman S (eds) Cultural Studies in Aotearoa New Zealand. Auckland, NZ: Oxford University
Press, pp.121–138.
Bell M, Butlin RA and Heffernan MJ (1995) Introduction. In: Bell M, Butlin RA and Heffernan MJ (eds)
Geography and Imperialism 1820–1940 (Vol. 1). Manchester University Press, pp.1–12.
Bello-Bravo J (2019) When is indigeneity: Closing a legal and sociocultural gap in a contested domestic/inter-
national term. AlterNative: An International Journal of Indigenous Peoples 15(2): 111–120.
*Blue L and O’Faircheallaigh C (2018) Indigenous autonomy and financial decision-making in communities.
Financial Planning Research Journal 4(2): 39–50.
*Bodle K, Brimble M, Weaven S, et al. (2018) Critical success factors in managing sustainable indigenous
businesses in Australia. Pacific Accounting Review 30(1): 35–51.
*Boussebaa M (2015) Professional service firms, globalisation and the new imperialism. Accounting,Auditing
& Accountability Journal 28(8): 1217–1233.
Brockway LH (1979) Science and colonial expansion: The role of the British Royal Botanic Gardens.
Interdisciplinary Anthropology 6(3): 449–465.
*Buhr N (2011) Indigenous peoples in the accounting literature: Time for a plot change and some Canadian
suggestions. Accounting History 16(2): 139–160.
Carnegie G, Parker L and Tsahuridu E (2021) It’s 2020: What is accounting today? Australian Accounting
Review 31(1): 65–73.
Carnegie GD, McBride KM, Napier CJ, et al. (2020) Accounting history and theorising about organisations.
The British Accounting Review 52(6): 100932.
*Chew A and Greer S (1997) Contrasting world views on accounting: Accountability and Aboriginal culture.
Accounting, Auditing & Accountability Journal 10(3): 276–298.
Chua WF and Poullaos C (1998) The dynamics of “closure” amidst the construction of market, profession,
empire and nationhood: An historical analysis of an Australian accounting association, 1886–1903.
Accounting, Organizations and Society 23(2): 155–187.
*Constable P and Kuasirikun N (2007) Accounting for the nation–state in mid nineteenth-century Thailand.
Cooper K (2010) Accounting by women: Fear, favour and the path to professional recognition for Australian
women accountants. Accounting History 15(3): 309–336.
*Craig R, Taonui R and Wild S (2012) The concept of Taonga in Mā ori culture: Insights for accounting.
*Craig R, Taonui R, Wild S, et al. (2018) Accountability reporting objectives of Mā ori organizations. Pacific
Accounting Review 30(4): 433–443.
Cuozzo B, Dumay J, Palmaccio M, et al. (2017) Intellectual capital disclosure: A structured literature review.
Journal of Intellectual Capital 18(1): 9–28.
*Davie SS (2007) A colonial ‘social experiment’: Accounting and a communal system in British-ruled Fiji.
Accounting Forum 31(3): 225–276.
*Davie SS and McLean T (2017) Accounting, cultural hybridisation and colonial globalisation: A case of
British civilising mission in Fiji. Accounting, Auditing & Accountability Journal 30(4): 932–954.
*Davie SSK (2000) Accounting for imperialism: A case of British-imposed indigenous collaboration.
*Davie SSK (2005a) Accounting’s uses in exploitative human engineering: Theorizing citizenship, indirect
rule and Britain’s imperial expansion. Accounting Historians Journal 32(2): 55–80.
*Davie SSK (2005b) The politics of accounting, race and ethnicity: A story of a chiefly-based preferencing.
Critical Perspectives on Accounting 16(5): 551–577.
Doyle MW (1986) Empires. Ithaca, NY: Cornell University Press.
Dumay J (2014) 15 Years of the Journal of Intellectual Capital and counting: A manifesto for transformational
IC research. Journal of Intellectual Capital 15(1): 2–37.
*Dyball MC, Chua WF and Poullaos C (2006) Mediating between colonizer and colonized in the American
empire: Accounting for government moneys in the Philippines. Accounting, Auditing & Accountability
Journal 19(1): 47–81.
*Dyball MC, Poullaos C and Chua WF (2007) Accounting and empire: Professionalization-as-resistance: The
case of Philippines. Critical Perspectives on Accounting 18(4): 415–449.
*Evans S and Jacobs K (2010) Accounting: An un-Australian activity? Qualitative Research in Accounting &
Management 7(3): 378–394.
Fieldhouse DK (1973) Economics and Empire 1830–1914. London, UK: Weidenfeld and Nicolson.
*Finau G, Jacobs K and Chand S (2019) Agents of alienation: Accountants and the land grab of Papua New
Guinea. Accounting, Auditing & Accountability Journal 32(5): 1558–1584.
Fleischman RK and Tyson TN (2004) Accounting in service to racism: Monetizing slave property in the ante-
bellum South. Critical Perspectives on Accounting 15(3): 376–399.
*Gallhofer S, Gibson K, Haslam J, et al. (2000) Developing environmental accounting: Insights from indigen-
ous cultures. Accounting, Auditing & Accountability Journal 13(3): 381–409.
*Gallhofer S, Haslam J, Kim SN, et al. (1999) Attracting and retaining Mā ori students in accounting: Issues,
experiences and ways forward. Critical Perspectives on Accounting 10(6): 773–807.
*Gibson K (2000) Accounting as a tool for Aboriginal dispossession: Then and now. Accounting, Auditing &
Accountability Journal 13(3): 289–306.
Government of Canada (2021) Truth and Reconciliation Commission of Canada. Available at: https://www.
rcaanc-cirnac.gc.ca/eng/1450124405592/1529106060525 (accessed 19 August 2022).
Goyal K and Kumar S (2020) Financial literacy: A systematic review and bibliometric analysis. International
Journal of Consumer Studies 45: 80–105.
*Greer S (2009) ‘In the interests of the children’: Accounting in the control of Aboriginal family endowment
payments. Accounting History 14(1–2): 166–191.
*Greer S and McNicholas P (2017) Accounting for ‘moral betterment’: Pastoral power and indentured
Aboriginal apprenticeship programs in New South Wales. Accounting, Auditing & Accountability
Journal 30(8): 1843–1866.
Greer S and Neu D (2009) Indigenous peoples and colonialism. In: Walker S and Edwards J (eds) The
Routledge Companion to Accounting History. London, UK: Routledge, pp.487–501.
*Greer S and Patel C (2000) The issue of Australian indigenous world–views and accounting. Accounting,
Auditing & Accountability Journal 13(3): 307–329.
*Hammond T (2003) History from accounting’s margins: International research on race and gender.
Accounting History 8(1): 9–24.
*Hammond T, Clayton BM and Arnold PJ (2009) South Africa’s transition from apartheid: The role of pro-
fessional closure in the experiences of black chartered accountants. Accounting, Organizations and
Society 34(6): 705–721.
*Hammond T, Clayton BM and Arnold PJ (2012) An ‘unofficial’ history of race relations in the South African
accounting industry, 1968–2000: Perspectives of South Africa’s first black chartered accountants.
Critical Perspectives on Accounting 23(4–5): 332–350.
*Hauriasi A and Davey H (2009) Accounting and culture: The case of Solomon Islands. Pacific Accounting
Review 21(3): 228–259.
*Holmes SA, Welch ST and Knudson LR (2005) The role of accounting practices in the disempowerment of
the Coahuiltecan Indians. Accounting Historians Journal 32(2): 105–143.
*Hooper K and Kearins K (1997) The excited and dangerous state of the natives of Hawkes Bay: A particu-
lar study of nineteenth century financial management. Accounting, Organizations and Society 22(3–4):
269–292.
*Hooper K and Kearins K (2004) Financing New Zealand 1860–1880: Mā ori land and the wealth tax effect.
Accounting History 9(2): 87–105.
*Hooper K and Kearins K (2008) The walrus, carpenter and oysters: Liberal reform, hypocrisy and expertocracy
in Mā ori land loss in New Zealand 1885–1911. Critical Perspectives on Accounting 19(8): 1239–1262.
*Hooper K and Pratt M (1995) Discourse and rhetoric: The case of the New Zealand Native Land Company.
Horvath RJ (1972) A definition of colonialism. Current Anthropology 13(1): 45–57.
Houle RJ (2017) From Christian brother to native: Claiming and rejecting Christianity, commerce, and civil-
ization in early twentieth-century Natal. The Journal of the Middle East and Africa 8(1): 41–56.
*Huang G, Fowler CJ and Baskerville RF (2016) Entering the accounting profession: The operationali-
zation of ethnicity-based discrimination. Accounting, Auditing & Accountability Journal 29(8):
1342–1366.
International Ethics Standard Board of Accountants [IESBA] (Oct 21, 2021) Handbooks, standards, and pro-
nouncements. Available at: https://www.ethicsboard.org/publications/2021-handbook-international-
code-ethics-professional-accountants (accessed 21 December 2021).
*Jayasinghe K and Thomas D (2009) The preservation of indigenous accounting systems in a subaltern com-
munity. Accounting, Auditing & Accountability Journal 22(3): 351–378.
*Kaifala GB, Gallhofer S, Milner M, et al. (2019) Postcolonial hybridity, diaspora and accountancy: Evidence
from Sierra Leonean chartered and aspiring accountants. Accounting, Auditing & Accountability Journal
32(7): 2114–2141.
Khlif H and Chalmers K (2015) A review of meta-analytic research in accounting. Journal of Accounting
Literature 35: 1–27.
Kidd R (n.d.) Stolen wages fact sheet. Available at: https://roskidd.com/stolen-wages-fact-sheet/ (Accessed 15
August 2022).
Krippendorff K (2018) Content Analysis: An Introduction to its Methodology. Los Angeles, CA: Sage
Publications.
Kubíč ek A and Machek O (2018) Gender-related factors in family business succession: A systematic literature
review. Review of Managerial Science 13(5): 1–40.
*Lombardi L (2016) Disempowerment and empowerment of accounting: An Indigenous accounting context.
*Lombardi L and Clayton B (2006) Indigenous Australian accountants: Why so few? A historical and cultural
perspective. Global Business & Economics Anthology 1: 63–74.
*Lombardi L and Cooper BJ (2015) Aboriginal and Torres Strait Islander people in the accounting profession –
An exploratory study. Australian Accounting Review 25(1): 84–99.
Massaro M, Dumay J and Guthrie J (2016) On the shoulders of giants: Undertaking a structured literature
review in accounting. Accounting, Auditing and Accountability Journal 29(5): 767–801.
McKeen CA and Richardson AJ (1998) Education, employment and certification: An oral history of the entry
of women into the Canadian accounting profession. Business and Economic History 27(2): 500–521.
*McNicholas P (2009) Mā ori development: ‘Accounting’, ‘accountability’ and participation in the account-
ancy profession. Pacific Accounting Review 21(3): 319–324.
McNicholas P and Barrett M (2005) Answering the emancipatory call: An emerging research approach ‘on the
margins’ of accounting. Critical Perspectives on Accounting 16(4): 391–414.
*McNicholas P and Humphries M (2005) Decolonisation through critical career research and action: Mā ori
women and accountancy. Australian Journal of Career Development 14(1): 30–40.
*McNicholas P, Humphries M and Gallhofer S (2004) Maintaining the empire: Mā ori women’s experiences in
the accountancy profession. Critical Perspectives on Accounting 15(1): 57–93.
*Mihret DG, James K and Mula JM (2012) Accounting professionalization amidst alternating state ideology in
Ethiopia. Accounting, Auditing & Accountability Journal 25(7): 1206–1233.
*Miley FM and Read AF (2018) This degrading and stealthy practice. Accounting, Auditing & Accountability
Journal 31(2): 456–477.
*Moerman LC and Van Der Laan SL (2011) Accountability, asbestos and indigenous rights: The case of
Baryulgil. Accounting History 16(4): 439–457.
Murphy R (1988) Social Closure: The Theory of Monopolization and Exclusion. Oxford: Clarendon Press.
Mutu M (2019) The treaty claims settlement process in New Zealand and its impact on Mā ori. Land 8(10):
152–169.
*Neu D (1999) ‘Discovering’ indigenous peoples: Accounting and the machinery of empire. Accounting
Historians Journal 26(1): 53–82.
*Neu D (2000a) Accounting and accountability relations: Colonization, genocide and Canada’s first nations.
*Neu D (2000b) ‘Presents’ for the ‘Indians’: Land, colonialism and accounting in Canada. Accounting,
Organizations and Society 25(2): 163–184.
*Neu D and Graham C (2004) Accounting and the holocausts of modernity. Accounting, Auditing &
Accountability Journal 17(4): 578–603.
*Neu D and Graham C (2006) The birth of a nation: Accounting and Canada’s first nations, 1860–1900.
Accounting, Organizations and Society 31(1): 47–76.
*Ngcobo R and Ladzani W (2016) Analysis of economic transformation intervention in South Africa – the CA
Charter. Environmental Economics 7(3): 17–24.
Orange C (2012, June 20) Treaty of Waitangi – Dishonouring the Treaty – 1860 to 1880. Available at Te Ara –
the Encyclopedia of New Zealand. http://www.TeAra.govt.nz/en/graph/36364/Mā ori-and-european-
population-numbers-1840-1881 (accessed 8 December 2021).
*O’Regan P (2010) ‘A dense mass of petty accountability’: Accounting in the service of cultural imperialism
during the Irish Famine, 1846–1847. Accounting, Organizations and Society 35(4): 416–430.
Paisey C and Paisey NJ (2004) An analysis of accounting education research in Accounting Education: An
International journal – 1992–2001. Accounting Education 13(1): 69–99.
Paris D (2016) History of accounting and accountancy profession in Great Britain. Journal of Accounting and
Management 6(1): 33–44.
Parkes B (2018) Closing the Indigenous accountancy gap. INTHEBLACK (March). Available at: https://
intheblack.cpaaustralia.com.au/accounting/closing-indigenous-accountancy-gap (accessed 25 August
2022).
*Power SB and Brennan NM (2021) Accounting as a dehumanizing force in colonial rhetoric: Quantifying
native peoples in annual reports. Critical Perspectives on Accounting 87: 102278.
Richardson AJ (1989) Canada’s accounting elite: 1880–1930. Accounting Historians Journal 16(1): 1–21.
Richardson AJ (2017) The accountancy profession. In: Roslender R (ed) The Routledge Companion to Critical
Accounting. London, UK: Routledge, pp.127–142.
*Rika N, Tuiloa M, Tuiseke N, et al. (2008) Accounting and accountability by provincial councils in Fiji: The
case of Namosi. Australasian Accounting, Business and Finance Journal 2(1): 15–36.
*Rkein HI and Norris G (2012) Barriers to accounting: Australian Indigenous students’ experience. Social and
Environmental Accountability Journal 32(2): 95–107.
*Sadler E (2002) A profile and the work environment of black chartered accountants in South Africa. Meditari
Accountancy Research 10(1): 159–185.
Sadler E and Erasmus BJ (2003) Views of black trainee accountants in South Africa on matters related to a
career as a chartered accountant. Meditari Accountancy Research 11(1): 129–149.
Sadler E and Erasmus BJ (2005) The academic success and failure of black chartered accounting graduates in
South Africa: A distance education perspective. Meditari Accountancy Research 13(1): 29–50.
Serenko A and Dumay J (2015) Citation classics published in knowledge management journals. Part I: Articles
and their characteristics. Journal of Knowledge Management 19(2): 401–431.
*Sian S (2006) Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation
project. Accounting, Organizations and Society 31(3): 295–322.
*Sian S (2011) Operationalising closure in a colonial context: The Association of Accountants in East Africa,
1949–1963. Accounting, Organizations and Society 36(6): 363–381.
*Sian S (2007a) Patterns of prejudice: Social exclusion and racial demarcation in professional accountancy in
Kenya. Accounting Historians Journal 34(2): 1–42.
*Sian S (2007b) Reversing exclusion: The Africanisation of accountancy in Kenya, 1963–1970. Critical
Perspectives on Accounting 18(7): 831–872.
South Africa Gateway (n.d.) South Africa’s Population. Available at: https://southafrica-info.com/people/
south-africa-population/ (accessed 20 August 2022).
South African Institute of Chartered Accountants (2022) Membership Statistics for CA(SA), AGA(SA) and
AT(SA). Available at: https://www.saica.org.za/members/member-info/membership-statistics (accessed
22 August 2022).
Te Ara (n.d.) What are Treaty settlements and why are they needed? Available at Te Tai – Treaty Settlement
Stories. https://teara.govt.nz/en/te-tai/about-treaty-settlements (accessed 20 August 2022).
Thornberry P (2013) Indigenous Peoples and Human Rights. Manchester University Press. Available at: http://
ndl.ethernet.edu.et/bitstream/123456789/46228/1/151.pdf (accessed 31 January 2022).
Tranfield D, Denyer D and Smart P (2003) Towards a methodology for developing evidence-informed man-
agement knowledge by means of systematic review. British Journal of Management 14: 207–222.
United Nations Forum (2021) Indigenous peoples, indigenous voices (Fact Sheet). Available at: https://www.
un.org/esa/socdev/unpfii/documents/5session_factsheet1.pdf (accessed 08 December 2021).
United Nations [UN] (nd) International day of the world’s indigenous peoples, 9 August. Available at: https://
www.un.org/en/observances/indigenous-day (accessed 9 August 2021).
*Verma S and Gray SJ (2006) The creation of the Institute of Chartered Accountants of India: The first steps in
the development of an indigenous accounting profession post-independence. Accounting Historians
Journal 33(2): 131–156.
Vidwans MP and Whiting RH (2022) Century plus journeys: Using career crafting to explore the career
success of pioneer women accountants. Accounting, Auditing & Accountability Journal 35(2): 355–384.
Wallace R (2021) Kotahi anō te tupuna o te tangata Mā ori, ko Ranginui e tū nei, ko Papatū ā nuku e takato nei.
Colonisation through Christianity. Doctoral dissertation. The University of Waikato, NZ.
*Weil S and Wegner T (1997) Increasing the number of black chartered accountants in South Africa: An
empirical review of educational issues. Accounting Education 6(4): 307–323.
Wen W (2021) Taking stock and moving forward: A systematic literature review on accounting professional-
isation in China, 1980–2021. Journal of Accounting in Emerging Economics 12(2): 238–278.
*Wiese A (2006) Transformation in the South African chartered accountancy profession since 2001: A study
of the progress and the obstacles black trainee accountants still encounter. Meditari Accountancy
Research 14(2): 151–167.
Wolf T, Kuttner M, Feldbauer-Durstmuller B, et al. (2020) What we know about management accountants’
changing identities and roles – A systematic literature review. Journal of Accounting &
Organizational Change 16(3): 311–347.
World Bank (2021, 19 May) Indigenous Peoples. Available at: https://www.worldbank.org/en/topic/
indigenouspeoples#1 (accessed 8 December 2021).
*Yong S (2019) Pride or prejudice: Accounting and Polynesian entrepreneurs. Pacific Accounting Review
31(2): 182–207.

Indigenous Peoples and Accounting: A Systematic Literature Review

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Indigenous Peoples and Accounting: A Systematic Literature Review

Uploaded by

Copyright:

Available Formats

Research Article

accounting: A systematic Article reuse guidelines:

Mohini Vidwans and Tracy-Anne De Silva

signiﬁcance of historical movement, characteristic cultural identiﬁcation, attachment to land, the

Characteristics of the reviewed articles

Figure 1. Four-stage coding process.

Table 1. Publications by journal and time period.

Total Time period

Accounting, Auditing & Accountability 22 2 9 11

Table 2. Citation metrics for top 10 cited articles.

Annisette (2000) Accounting, Organizations and Society 293 14

Table 3. Proliﬁc authors (three or more articles).

McNicholas, P. 5 1 2 2 Discrimination (3)

and Aotearoa New Zealand (16.9%). As a continent, Africa is dominated by South

Table 4. Countries of indigenous people studied, by cluster.

Table 5. Theoretical framework adopted by articles.

Cluster 1: Cluster 2: Cluster 3:

Foucault’s theory of governmentality Bourdieu’s theories of ﬁeld, capital Structuration theory

Table 6. Data collection method used by the articles.

Archival research and historical analysis 21 6 3 30 42.3

Methods employed by the articles

Table 7. Key ﬁndings for cluster 1 imperialism.

Sub-cluster Key ﬁndings Author/s

Sub-cluster Key ﬁndings Author/s

New form of racism; reproduction of race and Alam et al. (2004)

Findings of the reviewed articles

Cluster 2: Accounting profession

Table 8. Key ﬁndings for cluster 2 accounting profession.

Sub-cluster Key ﬁnding/quote Author/s

Sub-cluster Key ﬁnding/quote Author/s

indigenous values and results in a lack of

Sub-cluster 2: Accounting professionalisation. The process of professionalisation has been explored

Sub-cluster 3: Discrimination. Discrimination in the accounting profession is the dominant sub-cluster

Cluster 3: Need for emancipation

Table 9. Key ﬁndings for cluster 3 need for emancipation.

Key ﬁnding/quote Author/s

Conclusions, limitations and future research

References (*Literature review articles)

You might also like