Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship

Dalia Alazzeh and Shahzad Uddin

CRITICAL PERSPECTIVES ON ACCOUNTING, 2025, vol. 101, issue C

Abstract: This paper examines the intricate dynamics of accountability within the context of historical and political power imbalances in the Palestine-Israel relationship. It explores the paradoxical nature of accountability in settler-colonial contexts, focusing on why accountability mechanisms frequently fail to serve Indigenous populations. Using empirical illustrations of revenue-sharing mechanisms, the study reveals how the settler state—Israel—exerts control over tax revenues accrued to the Palestinian Authority (PA), arbitrarily deducting expenses without transparency or oversight. This lack of transparency leaves the PA uninformed about actual revenue figures and unable to scrutinise deductions, exacerbating power imbalances, weakening internal accountability mechanisms, and increasing vulnerability to corruption. The paper contributes to the growing body of research on accountability practices affecting Indigenous populations by examining their intersection with settler colonialism. It highlights how settler states prioritise their sovereignty to undermine accountability structures and marginalise Indigenous governance. Drawing on concepts such as “settler sovereignty” and “primitive accumulation,” the paper advances the literature on accounting’s role in dispossession, disempowerment, and systemic oppression. Furthermore, it underscores the pivotal role of financial control as a tool of settler-colonial domination, offering valuable insights into the broader implications of accountability within such frameworks.

Keywords: Accountability; Settler colonialism; Palestine and Israel; Accounting and Indigenous people (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:101:y:2025:i:c:s1045235424000832

DOI: 10.1016/j.cpa.2024.102784

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