Grappling with the angst of accounting: a reflection on the potential of an Indigenous accounting approach

The indigenization of academic disciplines has intensified in recent years. Accounting is no exception. The term “Indigenous accounting” has been evoked in recent publications, but a potential criticism of its use is its lack of clear conceptual boundaries. In this chapter, I hope to establish the characteristics of an Indigenous accounting approach and suggest what such an approach can practically achieve. As someone who has used the concept widely, I will draw on my experiences, motivations and reflections in using this approach. Ultimately, I believe that an Indigenous accounting approach should not be conceptualised as merely an alternative technical practice of accounting but rather as a means to counter the hegemonic practices of accounting that are steeped within colonial relations, capitalist conditions and neoliberal governmentalities. I hope this reflection provides clearer guidance for accounting scholars interested in engaging with the concept and more broadly to the decolonization project of academia.