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Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle

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  • Oakes, Leslie S.
  • Young, Joni J.

Abstract

In 1887, the United States Congress broke American Indian Tribal lands into allotments which it held and controlled “on behalf” of individual American Indians in trust funds. The following century has been marked by allegations of fraud, mismanagement and accounting failures prompting repeated calls for reform, none very successful. As a result, neither the federal government nor trust holders themselves are sure whether the account balances are $7 or $100 billion currently.

Suggested Citation

  • Oakes, Leslie S. & Young, Joni J., 2010. "Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 63-75.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:1:p:63-75
    DOI: 10.1016/j.cpa.2009.06.003
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    References listed on IDEAS

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    1. Leslie S. Oakes & Joni J. Young, 2008. "Accountability re‐examined: evidence from Hull House," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 765-790, August.
    2. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    3. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
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