This paper presents a synthesis of academic research focused on First Nations peoples, contrasting First Nations versus non-Indigenous understandings of accounting and accountability. Key themes and trends in past research are identified across 51 publications spanning four decades, and directions for future research are proposed. The need for more culturally responsive accounting is well established, and past studies highlight the inadequacies of reporting practices which do not appear to capture the priorities and nuances of First Nations entities. The focus and execution of accounting research is shifting towards more contemporary experiences with accounting, and the contribution of First Nations worldviews to advances in non-financial reporting. This paper systematically explains the inadequacies of contemporary reporting practices and encourages the accounting community to reflect on future opportunities. It is therefore relevant to both academics and practitioners seeking to uphold the rights of First Nations peoples to self-determination in line with the United Nations Declaration on the Rights of Indigenous Peoples. Further work is urgently required to ensure First Nations organisations are adequately supported in their reporting practices, to incorporate traditional knowledges and to achieve positive outcomes for their communities.

中文翻译：

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会计与原住民：系统文献回顾和未来研究方向

本文介绍了以原住民为重点的学术研究综述，对比了原住民与非原住民对会计和问责制的理解。跨越四个十年的 51 篇出版物确定了过去研究的关键主题和趋势，并提出了未来研究的方向。对更具文化敏感性的会计的需求已经确立，过去的研究强调了报告做法的不足之处，这些做法似乎没有抓住第一民族实体的优先事项和细微差别。会计研究的重点和执行正在转向更现代的会计经验，以及原住民世界观对非财务报告进步的贡献。本文系统地解释了当代报告实践的不足之处，并鼓励会计界反思未来的机会。因此，它与寻求根据《联合国土著人民权利宣言》维护原住民自决权的学者和从业者有关。迫切需要进一步开展工作，以确保原住民组织的报告实践得到充分支持，纳入传统知识并为其社区取得积极成果。因此，它与寻求根据《联合国土著人民权利宣言》维护原住民自决权的学者和从业者有关。迫切需要进一步开展工作，以确保原住民组织的报告实践得到充分支持，纳入传统知识并为其社区取得积极成果。因此，它与寻求根据《联合国土著人民权利宣言》维护原住民自决权的学者和从业者有关。迫切需要进一步开展工作，以确保原住民组织的报告实践得到充分支持，纳入传统知识并为其社区取得积极成果。