Grappling with the angst of accounting: a reflection on the potential of an Indigenous accounting approach

Glenn Finau

Chapter 26 in Handbook of Accounting in Society, 2024, pp 377-385 from Edward Elgar Publishing

Abstract: The indigenization of academic disciplines has intensified in recent years. Accounting is no exception. The term “Indigenous accounting” has been evoked in recent publications, but a potential criticism of its use is its lack of clear conceptual boundaries. In this chapter, I hope to establish the characteristics of an Indigenous accounting approach and suggest what such an approach can practically achieve. As someone who has used the concept widely, I will draw on my experiences, motivations and reflections in using this approach. Ultimately, I believe that an Indigenous accounting approach should not be conceptualised as merely an alternative technical practice of accounting but rather as a means to counter the hegemonic practices of accounting that are steeped within colonial relations, capitalist conditions and neoliberal governmentalities. I hope this reflection provides clearer guidance for accounting scholars interested in engaging with the concept and more broadly to the decolonization project of academia.

Keywords: Business and Management; Economics and Finance; Environment; Sociology and Social Policy; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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