Accounting as a tool for indigenous emancipation: Sir Henare Kōhere Ngata, first Māori Accountant in Aotearoa

Abstract

Researchers have pointed to the Eurocentric character of accounting. Aotearoa is no exception—Māori in the accountancy profession are highly underrepresented. Today, there are only about 900 Māori accountants globally, which is less than 2 percent of the total number of accountants. The principal aim of this research project is to explore how Sir Henare Kohere Ngata (1917-2011), the first Māori accountant in Aotearoa, used accounting as a tool to give voice and agency in contexts where indigenous peoples were under-valued and dispossessed of their lands and cultures. Qualitative research method is used to collect historical information about his role and impact as an accountant. This project contributes in two ways. First it explores the career journey of the first Māori accountant, examining the exclusionary practices used by the profession and how Sir HK Ngata overcame the barriers by crafting his career. Secondly, it fills the void in the literature about his contribution to Māori, and how he used accounting to empower his people. Thus, this project will increase current understanding of past events, and add to the movement to revive the mana of Aotearoa’s indigenous people.