ABSTRACT
This chapter provides an overview of research that considers how accounting discourses and technologies are intertwined with colonial practices and their particular impacts on indigenous peoples. In addition to discerning the place of accounting within colonialism as it affects indigenous peoples, research directions for further exploring the research domain are identified. In examining this domain, the remainder of the chapter is organised into four major subsections that outline key dimensions of accounting studies of colonialism and indigenous peoples. It turns to elucidating several common themes that emerge from the body of prior work to discern key features of the contextual place of accounting. As the foregoing review indicates, accounting studies of colonialism and indigenous peoples provide a range of important and significant contextual insights into the social, political and cultural functions of accounting.
