Old ways and new means: Indigenous accountings during and beyond the pandemic

Abstract

PurposeThe study uses the case of an online-mediated barter economy that proliferated during the COVID-19 crisis to highlight Indigenous notions of barter, trade and exchange.Design/methodology/approachA netnographic approach was employed which involved collecting online posts and comments which were stored and analysed in NVivo. This was supplemented with field notes and reflections from authors with an intimate knowledge of the context. These were analysed thematically. The overall methodology is inspired by decolonising methodologies that seek to restore the agency of Indigenous Peoples in research towards self-determination.FindingsFindings suggest that during and beyond the crisis, social media (a new means) is being used to facilitate barter and determinations of/accounting for value within. This is being done through constant appeals to, and adaptation of, tradition (old ways). Indigenous accounting is therefore best understood as so through Indigenous accountability values and practices.Originality/valueThis paper propose a re-orientation of accounting for barter research that incorporates recent debates between the disciplines of economics and anthropology on the nature of barter, debt and exchange. The authors also propose a re-imagining of accounting and accountability relations based on Indigenous values within an emerging online barter system in Fiji during COVID-19 as “old ways and new means” to privilege Indigenous agency and overcome excessive essentialism.

Accounting and First Nations: A Systematic Literature Review and Directions for Future Research

“…There is a growing interest amongst academics and practitioners in First Nations business philosophies, which naturally incorpo-rate innovative and sustainable practices (Walker et al 2021). Finau and Scobie (2021) examine a flourishing barter economy amongst Indigenous Fijians in response to the present COVID-19 pandemic as an example of responsiveness and resilience amongst First Nations peoples. The role of First Nations accountants in supporting successful First Nations enterprises is identified in research by McNicholas et al (2004) and Lombardi (2016).…”

“…The work of Māori academic Professor Linda Tuhiwai Smith is frequently referred to for guidance on designing research to empower First Nations participants and prioritise their perspectives (Smith 2000(Smith , 2012. Her works have been instrumental in establishing ethical research protocols for studies involving First Na-tions peoples and have informed the research methodology adopted by several papers included in this review (McNicholas et al 2004;McNicholas and Barrett 2005;Craig et al 2012;Rossingh 2012;Miley and Read 2020;Scobie et al 2020;Finau and Scobie 2021). The goal of such research with First Nations entities should be to promote emancipation and make a positive difference to First Nations peoples, which could be achieved by aspiring to the design ideals of respectful and reciprocal research (McNicholas and Barrett 2005;Smith 2012).…”

“…Finally, recent years have seen a growing interest in colonial contexts other than Australia and New Zealand (see Figure 9). Of particular note is the rise of scholarly publications focused on Fiji (e.g., Davie and McLean 2017; Sharma and An 2018; Finau 2020; Finau and Scobie 2021).…”

“…2021). Finau and Scobie (2021) examine a flourishing barter economy amongst Indigenous Fijians in response to the present COVID‐19 pandemic as an example of responsiveness and resilience amongst First Nations peoples. The role of First Nations accountants in supporting successful First Nations enterprises is identified in research by McNicholas et al.…”

Indigenous enterprise on customary lands: Diverse economies of surplus

“…Curry and Koczberski (2013) argue that many Indigenous peoples in the Asia‐Pacific region engage with capitalism to support social obligations rather than profit. Because of this, Indigenous exchange, gifting and reciprocity enrich quality of life and people's social status while still ensuring sufficient surplus to maintain operations (Curry and Koczberski, 2013, see also Finau and Scobie, 2021). Curry (2003) finds a strong relationship between Indigenous gift exchange and Indigenous labour, working alongside capitalist relations to enhance the ‘effectiveness’ of both.…”