A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation

Abstract

ABSTRACT Research exploring the intersection of accounting and Indigenous Peoples took off in the 1990s. We introduce principles of critical Indigenous theory into this field. We suggest that Indigenous understandings of ontology, epistemology, axiology, and methodology should form the basis of more future research into accounting and Indigenous Peoples. Before this can be done, however, a clear understanding of recent research on accounting and Indigenous Peoples is needed. We synthesise research in this area through a systematic literature review that identifies 72 relevant articles from 1979–2020. We undertake both content and thematic analysis of these articles. We find existing literature is largely grounded in Western understandings of ontology, epistemology, axiology, and methodology. We identify opportunities for insights from CIT to inform future accounting research with Indigenous Peoples as a step towards building relationships, respect, and reconciliation.