Indigenous Australian accountants : why so few? A historical and cultural perspective

At a time when there is a growing call for Indigenous Australians to become self-sustainable and self-governing (Smith, 2002, Dodson & Smith, 2003, Martin, 2003) the very small number of Indigenous Australians in the accounting profession raises the question "why so few?" The number of Certified Practicing Accountants and Chartered Accountants of Australia is approximately 150,000 and to date only nine (9) qualified Indigenous Australian accountants have been located, representing 0.006%. This paper analyses the barriers faced by Indigenous Australians within the context of theories of cultral identity and colonisation of Australia. These theories are propounded as a means of exploring why there are so few Indigenous Australians represented in the accounting profession. An overview of colonial rule implemented by the British government from settlement of Australia in 1788, through to modern day Australia will be forwarded in an effort to draw out the implication of colonial rule on the development of Indigenous Australians whilst paying particular attention to the cultural identity of Indigenous Australians and the influence this has had on their career choices.<br />