Indigenous accounting as a duality: resistance and alternatives in Fiji’s informal housing

Purpose Countries all over the world are faced with housing affordability and provision issues. However, despite these issues being consistently flagged in global and regional policy forums, there remains a lack of knowledge around the financialization of the housing sector, and the consequences of reforms undertaken to address the housing crisis. In this paper, we contribute to the literature by examining Indigenous accounting(s) within informal settlements in Fiji. Design/methodology/approach We conceptualize Indigenous accounting as Indigenous social practices that seek to account for economic relationships, in this case, the accounting for rent within informal settlements by both tenants and landlords. This case study draws on data collected from public documents, semi-structured interviews with civil servants and tenants, and talanoa with Indigenous landlords and tenants to uncover Indigenous alternatives to accounting for housing. Findings We show that Indigenous accounting(s) within informal settlements is ritualized and steeped within the Indigenous value systems of Indigenous Fijians. Analyzing the accounting practices within these informal settlements, we situate Indigenous accounting as a duality: providing both a key site of Indigenous resistance to neoliberal reforms to housing policy, and a site for alternatives beyond capitalism. Originality/value The intersection of accounting literature and housing has generally been studied in developed or “minority” economies. These studies have brought attention to the financialization of the housing sector and how it is a consequence of neoliberal housing reforms. This case study extends the accounting literature by examining the contextualized practices in a developing or “majority” setting.