Accounting and accountability relations: colonization, genocide and Canada's first nations
Author: Neu, Dean
Source: Accounting, Auditing & Accountability Journal, Volume 13, Number 3, 2000 , pp. 268-288(21)
Publisher: Emerald Group Publishing Limited
Abstract:The current study starts from the premise that accounting techniques and calculations have been, and continue to be, implicated in the colonization and genocide of Canada's first nations. Relying upon previous literature concerned with governmentality, colonialism and genocide, it is proposed that accounting techniques helped to translate (neo)-colonial policies into practice with (un)intended genocidal outcomes. Through an examination of historical examples, the analyses highlight how accounting techniques helped to translate policies of conquest, annihilation, containment and assimilation into practice, with the resultant outcomes of reproductive genocide, cultural genocide and ecocide.
Document Type: Research article
Publication date: 2000-03-01