A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2021-08-03 DOI:10.1111/1911-3838.12268
Camillo Lento, Irfan Butt, Merridee Bujaki, Nathaniel Anderson, Cheryl Ogima
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引用次数: 1

Abstract

This study uses a systematic literature review to explore academic research at the intersection of accounting and Indigenous peoples, focusing on the Canadian context. We systematically identified 15 English-language, peer-reviewed articles published in the review period of 1979–2019. We conducted detailed content and thematic analysis of the articles. Overall, we noted that research in this area is based upon archival documents or reviews of prior literature rather than qualitative or survey research methods. We found that much of the research has been driven by a small network of scholars, focusing primarily on themes of governmentality, imperialism, and accountability and control. In addition, research on Indigenous peoples and accounting in Canada has slowed over the past decade, which is inconsistent with global trends. Based on the systematic literature review, we offer specific, actionable recommendations to support inquiry and inclusion in the area of accounting and Indigenous peoples to move both research and society forward toward reconciliation. Our detailed recommendations aim to advance our understanding of the relationship between accounting and Indigenous peoples, foster an understanding of accountability issues relevant to Indigenous peoples in the Canadian accounting context, enhance support for Indigenous peoples studying business and accounting, and encourage Indigenous peoples to consider careers in accounting.

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加拿大对原住民族与会计研究的看法:运用系统文献回顾促进探究与包容*
本研究采用系统的文献综述来探讨会计与土著人民交叉的学术研究,重点是加拿大的背景。我们系统地确定了1979-2019年期间发表的15篇英文同行评议文章。我们对文章进行了详细的内容分析和专题分析。总的来说,我们注意到这一领域的研究是基于档案文件或先前文献的评论,而不是定性或调查研究方法。我们发现,许多研究都是由一小群学者推动的,主要关注治理、帝国主义、问责制和控制等主题。此外,关于加拿大土著人民和会计的研究在过去十年中有所放缓,这与全球趋势不一致。基于系统的文献回顾,我们提供了具体的、可操作的建议,以支持会计和土著人民领域的调查和包容,推动研究和社会朝着和解的方向发展。我们的详细建议旨在增进我们对会计与土著人民之间关系的理解,促进对加拿大会计环境中与土著人民相关的问责问题的理解,加强对土著人民学习商业和会计的支持,并鼓励土著人民考虑从事会计职业。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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