Accounting History, vol. 16, no. 2, 2011, pp. 139-160
Description
Discusses the history of literature on accounting Indigenous populations, the impact of accounting literature, and the need for changes to the literature that provide agency for Indigenous populations rather than treat them as disempowered objects.
Found that most municipalities were not meeting the Northern Municipalities Act's financial management and governance requirements. Data for report gathered through interviews with administrators, elected officials, representatives from the Ministry of Municipal Affairs and the NMTA Board.
Looks at factors which led to the formation of the Aboriginal Financial Officers Association (AFOA) and the Certified Aboriginal Financial Manager (CAFM) designation.