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

Finau, Glen and Rotuivaqali, Masilina B. and Michael, Sivendra and Delaisainiai, Aminisitai and Scobie, Matthew and Fukofuka, Peni and Kant, Romitesh and Titifanue, Jason and Ben, Chethna and Vunibola, Suliasi and Norris, Ellie (2025) Indigenous accounting as a duality: resistance and alternatives in Fiji’s informal housing. Accounting, Auditing and Accountability Journal, 38 (8). pp. 1979-2001. ISSN 1368-0668

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Abstract

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.

Item Type:	Journal Article
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance
Divisions:	School of Accounting, Finance and Economics (SAFE)
Depositing User:	Masilina Rotuivaqali
Date Deposited:	23 Apr 2026 22:55
Last Modified:	23 Apr 2026 22:55
URI:	https://repository.usp.ac.fj/id/eprint/15308

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