Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle

Leslie S. Oakes and Joni J. Young

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 1, 63-75

Abstract: In 1887, the United States Congress broke American Indian Tribal lands into allotments which it held and controlled “on behalf” of individual American Indians in trust funds. The following century has been marked by allegations of fraud, mismanagement and accounting failures prompting repeated calls for reform, none very successful. As a result, neither the federal government nor trust holders themselves are sure whether the account balances are $7 or $100 billion currently.

Keywords: Accountability; Indian Trust Fund; Accounting history; Governmental mismanagement (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:1:p:63-75

DOI: 10.1016/j.cpa.2009.06.003

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