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

Type of content
Journal Article
Thesis discipline
Degree name
SAGE Publications
Journal Title
Journal ISSN
Volume Title
Finau G
Hallenbeck J
Scobie, Matthew

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.

Scobie M, Finau G, Hallenbeck J Land, land banks and land back: Accounting, social reproduction and Indigenous resurgence. Environment and Planning A: Economy and Space. 0308518X2110608-0308518X2110608.
Ngā upoko tukutuku/Māori subject headings
Nga Upoko Tukutuku / Maori Subject Headings::Ohaoha | Economics::Umanga | Business::Mahi kaute | Accounting
Nga Upoko Tukutuku / Maori Subject Headings::Tikanga tuku iho | Values::Mana whenua | Land occupation; Land ownership; Land rights; Land tenure; Rights, Land
ANZSRC fields of research
Fields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability
Fields of Research::45 - Indigenous studies::4509 - Ngā mātauranga taiao o te Māori (Māori environmental knowledges)::450906 - Te whakahaere whenua me te wai o te Māori (Māori land and water management)
Fields of Research::45 - Indigenous studies::4515 - Pacific Peoples environmental knowledges::451506 - Pacific Peoples land and water management
Fields of Research::45 - Indigenous studies::4599 - Other Indigenous studies::459999 - Other Indigenous studies not elsewhere classified
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