chapter  23
25 Pages

Colonialism and indigenous peoples 1

WithLachlan McDonald-Kerr, Gordon Boyce

In seeking to understand the general relationship between accounting and colonialism, researchers have found clear connections between colonialist endeavours and accounting discourses and technologies. This work has explored how accounting has occupied a significant place in governing and controlling indigenous peoples, and instilled particular concepts and ways of thinking in both the colonised and their colonisers. The broader language and concepts implicit in this process, such as ‘superiority’ versus ‘inferiority’, are central to the practice of colonialism and are intertwined and infused with accounting language and concepts. They may be used to operationalise and legitimise colonial objectives, including through possession and/or dispossession.