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Land, land banks and land back: Accounting, social reproduction and Indigenous resurgence

Author

Listed:
  • Matthew Scobie

    (University of Canterbury, Christchurch, New Zealand)

  • Glenn Finau

    (University of Tasmania, Hobart, Tasmania, Australia)

  • Jessica Hallenbeck

    (Simon Fraser University, Surrey, British Columbia, Canada)

Abstract

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.

Suggested Citation

  • Matthew Scobie & Glenn Finau & Jessica Hallenbeck, 2024. "Land, land banks and land back: Accounting, social reproduction and Indigenous resurgence," Environment and Planning A, , vol. 56(1), pages 235-252, February.
    • Handle: RePEc:sae:envira:v:56:y:2024:i:1:p:235-252
    DOI: 10.1177/0308518X211060842
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    References listed on IDEAS

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    2. Shanta Shareel Davie, 2017. "Accounting, female and male gendering, and cultural imperialism," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(2), pages 247-269, February.
    3. Glenn Finau & Kerry Jacobs & Satish Chand, 2019. "Agents of alienation: accountants and the land grab of Papua New Guinea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1558-1584, July.
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    6. Dean Neu, 2000. "Accounting and accountability relations: colonization, genocide and Canada’s first nations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 13(3), pages 268-288, August.
    7. Ben, Chethna & Gounder, Neelesh, 2019. "Property rights: Principles of customary land and urban development in Fiji," Land Use Policy, Elsevier, vol. 87(C).
    8. repec:eme:aaaj00:aaaj-10-2017-3185 is not listed on IDEAS
    9. Christine Cooper, 1992. "The Non and Nom of Accounting for (M)other Nature," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 5(3), pages 1-1, September.
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    Cited by:

    1. Alazzeh, Dalia & Uddin, Shahzad, 2025. "Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 101(C).

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