Accountability and Control: Canada's First Nations Reporting Requirements
Baker, R., & Schneider, B. (2015). Accountability and Control: Canada’s First Nations Reporting Requirements. Issues In Social And Environmental Accounting, 9(2), 117-145.
29 Pages Posted: 25 Nov 2016
Date Written: November 24, 2015
This study explores the issue of excessive reporting requirements faced by First Nations organizations through the program devolution initiative of the Canadian federal government. In doing so we examine the nature of the reports themselves, the nature of the accountability relationship and, drawing on institutional theory, consider the implications of program devolution and how it has been enacted. Rather than promoting First Nations self-determination and a government-to-government relationship between First Nations and the Canadian government, we find the nature of the reports themselves to be largely an exercise of control. Furthermore, the nature of the accountability relationship also reflects a one-sided relationship of control rather than empowerment. Finally, we argue that as a result of the nature of the reports and the accountability relationship, program devolution may have an assimilating effect on First Nations. To address the issues raised in this study, the construct of the accountability relationship itself must be revisited in an effort to build a regime that reflects First Nations notions of accountability and the government-to-government relationship both parties seek to foster.
Keywords: Aboriginal, Accountability, Devolution, Financial Reporting, First Nations, Institutional Theory, Indigenous, Self-government
JEL Classification: M41, M48
Suggested Citation: Suggested Citation