Accountability and Control: Canada’s First Nations Reporting Requirements

This paper explores the accountability relationship between the Government of Canada and First Nations Bands arising from Program Devolution. Reporting requirements associated with this relationship have been characterized in a 2002 Report of the Auditor General of Canada as burdensome and of little...

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Bibliographic Details
Published in:Issues In Social And Environmental Accounting
Main Authors: Ron Baker, Bettina Schneider
Format: Article in Journal/Newspaper
Language:English
Published: Sebelas Maret University 2015
Subjects:
First nations
accountability
reporting
institutional theory
aboriginal
indigenous
self-government
Accounting. Bookkeeping
HF5601-5689
Canada
First Nations
Online Access:https://doi.org/10.22164/isea.v9i2.102
https://doaj.org/article/d06094b3923548cba09f2747a401b251
Description
Summary:This paper explores the accountability relationship between the Government of Canada and First Nations Bands arising from Program Devolution. Reporting requirements associated with this relationship have been characterized in a 2002 Report of the Auditor General of Canada as burdensome and of little use to many of the First Nations communities that are compelled to meet them. This study examines the reporting requirements used in the Auditor General ’s report and drawing on institutional theory and accountability literature develops a theoretically informed argument positioning Program Devolution, as it was practiced, as a colonizing undertaking that undermines self-government.

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