This paper situates Indigenous social reproduction as a duality; as both a site of primitive accumulation and as a critical, resurgent, land-based practice. Drawing on three distinct cases from British Columbia, Canada, Aotearoa New Zealand and Bua, Fiji, we illustrate how accounting techniques can be a key mechanism with which Indigenous modes of life are brought to the market and are often foundational to the establishment of markets. We argue that accounting practices operate at the vanguard of primitive accumulation by extracting once invaluable outsides (e.g. Indigenous land and bodies) and rendering these either valuable or valueless for the social reproduction of settler society. The commodification of Indigenous social reproduction sustains the conditions that enable capitalism to flourish through primitive accumulation. However, we privilege Indigenous agency, resistance and resurgence in our analysis to illustrate that these techniques of commodification through accounting are not inevitable. They are resisted or wielded towards Indigenous alternatives at every point.

Item Type:	Refereed Article
Keywords:	indigenous, accounting, social reproduction, land back
Research Division:	Commerce, Management, Tourism and Services
Research Group:	Accounting, auditing and accountability
Research Field:	Accounting, auditing and accountability not elsewhere classified
Objective Division:	Culture and Society
Objective Group:	Other culture and society
Objective Field:	Other culture and society not elsewhere classified
UTAS Author:	Finau, G (Dr Glenn Finau)
ID Code:	147886
Year Published:	2021
Web of Science® Times Cited:	2
Deposited By:	Accounting
Deposited On:	2021-11-22
Last Modified:	2022-04-13
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