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


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Finau, G ORCID: 0000-0001-5708-8654 and Scobie, M 2021 , 'Old ways and new means: Indigenous accountings during and beyond the pandemic' , Accounting, Auditing and Accountability Journal , doi: 10.1108/AAAJ-08-2020-4753.

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

Item Type: Article
Authors/Creators:Finau, G and Scobie, M
Keywords: barter, Indigenous, South Pacific, alternative accounts, COVID-19
Journal or Publication Title: Accounting, Auditing and Accountability Journal
Publisher: Emerald Publishing Limited
ISSN: 1368-0668
DOI / ID Number: 10.1108/AAAJ-08-2020-4753
Copyright Information:

© Emerald Publishing Limited 2021

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