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2. The value of Antarctic and Southern Ocean ecosystem services

Author

Stoeckl, Natalie, Adams, Vanessa, Baird, Rachel, Boothroyd, Anne, Costanza, Robert, Hatton MacDonald, Darla, Finau, Glenn, Fulton, Elizabeth A., King, Matt A., Kubiszewski, Ida, Lannuzel, Delphine, Leane, Elizabeth, Melbourne-Thomas, Jess, Neilsen, Hanne, Ooi, Can-Seng, Raghavan, Mala, Senigaglia, Valeria, Tian, Jing, and Yamazaki, Satoshi

Published
2024
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14. Land, land banks and land back: Accounting, social reproduction and Indigenous resurgence.

Author

Scobie, Matthew, Finau, Glenn, and Hallenbeck, Jessica

Subjects
*SOCIAL reproduction, *REPRODUCTION, *CAPITALISM, *ACCOUNTING, *COMMODIFICATION
Abstract

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. [ABSTRACT FROM AUTHOR]

Published
2024
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21. Accounting, Customary Land and Indigenous Peoples : Case Studies from the Pacific

Author

Finau, Glenn

Subjects
South Pacific, Papua New Guinea, Accounting, Fiji, Indigenous Peoples, Customary Land
Abstract

The literature on accounting, land and Indigenous people has universally portrayed accounting as a tool of devastation, destruction and dispossession of Indigenous people. Accounting has been employed as a technology of the state to advance the imperialist agenda. While there exists a rich history of studies on accounting, land and Indigenous people, there is a dearth of literature that examines this relationship in contemporary settings. Furthermore, some authors have argued that the extant literature has been overly negative and that there is a need for a plot change in the narrative of accounting and Indigenous people. I respond to this call by seeking to understand how accounting can be used to empower Indigenous people in the management of their customary land. This thesis comprises three papers that have either been published or accepted for publication in internationally ranked peer-reviewed accounting journals. The first publication is based on Papua New Guinea (PNG) and describes the case of accountants of a foreign company who use their economic capital, knowledge of accounting and power to alienate customary land from Indigenous Papua New Guineans. The second paper examines the role of accounting in a recent neoliberal reform in Fiji. Both these papers highlight the malleable and political nature of accounting as it is employed for different purposes by the state, Indigenous landowners and activists. Finally, the third paper imagines the future of social and environmental accounting research in Pacific Small Island Developing States. The first two publications employ a qualitative methodology with data collected from semi-structured interviews and analysis of publicly available documents. The publications are informed by the theoretical framework of Pierre Bourdieu. The third publication conducts a literature review and suggests possible interventions for a social and environmental agenda for the Pacific. Together, these three papers highlight how accounting has been used, how accounting is used and how accounting can be used to assist Indigenous people better manage their customary land.

Published
2020
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26. Disaster Preparedness and the Abeyance of Agency: Christian Responses to Tropical Cyclone Winston in Fiji.

Author

Cox, John, Varea, Renata, Finau, Glenn, Tarai, Jope, Kant, Romitesh, Titifanue, Jason, and Neef, Andreas

Subjects
EMERGENCY management, CYCLONES, NATURAL disasters, CHRISTIANS
Abstract

International practices of disaster preparedness presume human agency, particularly at the household level, as an important pre-emptive response to anticipated natural hazards. Our analysis of Fijian responses to Tropical Cyclone Winston indicates that preparedness is also regarded as important by cyclone survivors but has a moral dimension that can be used to assign blame to underprepared members of the community. However, Fijian villagers' experiences of terror and awe during Tropical Cyclone Winston also make them aware of the limits of human agency, prompting them to reflect on God's role in the cyclone and the need for collective repentance and renewed Christian commitment. The effectiveness of disaster preparedness and climate change adaptation efforts can only be enhanced by a better understanding of the values of affected communities, including religious and spiritual values. We seek to contribute to this knowledge by showing how disaster preparedness both converges with and diverges from Fijian Christian practices. [ABSTRACT FROM AUTHOR]

Published
2020
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