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This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

The goal was emancipatory, to characterise and dislodge oppressive management practices, to allow for the possibility of seeking an alternative organisational construction free of postcolonial/subaltern subordination and discrimination in a local, well-documented narrative.

The study was informed by a postcolonial/subaltern perspective and drew on the employment experience of an Aboriginal woman, Canada’s first Indigenous Dean of a law school. The researcher employed a combination of case study and critical discourse analysis with the aim of advancing rich analyses of the complex workings of power and privilege in sustaining Western, postcolonial relations.

The study made several conclusions: first, that the institution, a medium-sized Canadian university, carefully controlled the Indigenous subaltern to remake her to be palatable to Western sensibilities. Second, the effect of this control was to assimilate her, to subordinate her Indigeneity and to civilise in a manner analogous to the purpose of Indian residential schools. Third, that rather than management’s action being rational and neutral, focused on goal attainment, efficiency and effectiveness, it was an implicit moral judgement based on her race and an opportunity to exploit her value as a means for the university’s growth and status.

Through a postcolonial/subaltern perspective, this study demonstrated how management practices reproduced barriers to the participation of an Indigenous woman and the First Nations community that an organisation was intended to serve. The study demonstrated how a Western perspective – that of a university’s administration, faculty and staff – was privileged, or taken for granted, and the Indigenous perspective subordinated, as the university remained committed to the dispossession of Indigenous knowledge and values.

Social marketing and government policy are intertwined. Despite this, policy analysis by social marketers is rare. This paper aims to address the dearth of policy analysis in social marketing and introduce and model a methodology grounded in Indigenous knowledge and from an Indigenous standpoint. In Australia, a minuscule number of First Nations people complete doctoral degrees. The most recent, major policy review, the Australian Council of Learned Academies (ACOLA) Report, made a series of recommendations, with some drawn from countries that have successfully uplifted Indigenous doctoral candidates’ success. This paper “speaks back” to the ACOLA Report.

This paper subjects the ACOLA Report, implementation plans and evaluations to a detailed Indigenous Critical Discourse Analysis using Nakata’s Indigenous standpoint theory and Bacchi’s Foucauldian discourse analysis to trace why policy borrowing from other countries is challenging if other elements of the political, social and cultural landscape are fundamentally unsupportive of reforms.

This paper makes arguments about the effects produced by the way the “problem” of First Nations doctoral education has been represented in this suite of Australian policy documents and the ways in which changes could be made that would actually address the pressing need for First Nations doctoral success in Australia.

Conducting policy analysis benefits social marketers in many ways, helping to navigate policy complexities and advocate for meaningful policy reforms for a social cause. This paper aims to spark more social marketing policy analysis and introduces a methodology uncommon to social marketing.

In 2020, mining activity by Rio Tinto destroyed rock caves in Western Australia's Juukan Gorge that are considered sacred sites by the First Nation Peoples of that area, the Puutu Kunti Kurrama and Pinikura (PKKP) Peoples. This paper examines the public response to the damage caused at this culturally sensitive site and identifies cultural heritage protection strategies that emerged in the aftermath of this catastrophic event.

This research applies a qualitative case study method and analysis of open-sourced official policy documents, media reports and published institutional statements.

The research identified specific cultural heritage protection strategies, including stakeholder-driven advocacy and shared values approach to business practices to help foster a greater appreciation of the connections between people, objects and lands. Whilst the mining activities were considered lawful, significant gaps in the legislation to protect heritage sites were also exposed.

Using a recent case that occurred in 2020, this paper unpacks how the motivations for accessing minerals can override cultural sensibilities and legal/ethical frameworks established to protect cultural heritage. This paper brings to light the liabilities associated with the mining industry when operating in a culturally significant environment where appropriate due diligence to manage cultural heritage is not thoroughly applied. The paper highlights the role the community can play in demanding improved corporate social responsibility which can, in turn, act as a strategy for cultural heritage protection.

There is a growing recognition of the urgency to enhance health outcomes for children and young people residing in out-of-home care (OOHC). Research underscores the need to establish effective pathways to quality health care for children and young people who have been exposed to trauma. Child protection (CP) practitioners should play a vital role in proactively improving health outcomes and navigating the intricacies of healthcare systems. Their involvement in initiating and collaborating on healthcare interventions is pivotal for the well-being of these vulnerable children and young people. However, challenges associated with poor health literacy and the complexities of healthcare systems hinder collaborative service delivery in the Australian context. This review explores how CP practitioners support the health care of children and young people in their care.

A scoping review followed Arksey and O’Malley’s framework, employing a narrative synthesis to assess the selected studies.

Health outcomes for children and young people in OOHC remain under-researched and potentially under-resourced within the realm of CP practice. There is room for enhanced practices and system integration in CP service delivery to better address health needs and prevent further health and well-being disparities.

Through this scoping review and involving industry experts in the discussion of findings, this study contributes valuable insights to the existing knowledge base regarding the active participation of CP practitioners in addressing the healthcare needs of vulnerable children.

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

The purpose of this paper is to investigate the impact of the COVID-19 pandemic on doctoral education. Pandemics throughout history have generated new educational theories and practices, accelerated some trends and signalled the abrupt end of others. The unpredictable effects of the COVID-19 pandemic have particularly impacted upon First Nations and transcultural communities and People of Colour throughout the globe. A second significant recent global trend that occurred at the height of the pandemic was the reignited #BlackLivesMatter (#BLM) protest campaign. This campaign drew attention to the vast inequities faced by black, transcultural (migrant, refugee, culturally diverse and international) and Indigenous peoples and triggered rapid action in higher education institutions against racism and unconscious bias.

This conceptual paper draws upon postcolonial/decolonial theory to demonstrate how the COVID pandemic and #BLM movement prompts us to revitalise doctoral education.

These two issues have created renewed urgency around the need to decolonise higher education and a desire to transform the “business-as-usual” geopolitical power dynamics that continue to privilege Northern knowledge over culturally diverse knowledge systems from First Nations and transcultural contexts. A key site where special opportunities exist to effect this transformation lies in doctoral education. Doctoral education is a significant location of new knowledge creation and the development of the world’s future researchers.

Applying post/decolonial theory enables one to rethink how doctoral education should be changed to work towards greater decolonisation.

This study applies Santos’ ideas about “the sociologies of emergence” in the global South to think about how doctoral education should be reconstructed as a liberated zone of decolonisation and epistemic justice.

Recognising current, significant rates of youth sexual violence and abuse (YSVA) and the need for more comprehensive prevention approaches to combat this social issue, new approaches are required to ensure that agency is given to the people who are most affected and who know their lives the best. This paper aims to report a youth-led (Young Voices United [YVU] Committee) participatory design approach aimed at delivering the highest level of engagement to understand what people agree is needed to reduce YSVA in their own communities.

The seven-step co-design (Trischler et al., 2019) process was implemented following ethical clearance. Over five months, 13 group co-design sessions involving 102 young people aged 12–25 years, 17 parents/caregivers (including young mums) and 9 teacher/guidance officers were conducted. Purposive sampling was undertaken to ensure that young people who had previously experienced YSVA or were most at risk of experiencing YSVA were overrepresented. Convenience sampling was used to gain wider community involvement in co-design. Four sessions were facilitated by YVU members, who were aged between 12 and 25 years, and more than 66 people helped the design team. Inductive thematic analysis identified emergent themes across completed co-design sessions.

New ideas and solutions to prevent YSVA can be identified by young people who have previously experienced violence, carers, other young people and community members. A core finding in this study is the need for positive relationship role models and an enhanced understanding of consent. Education and training, a community promotional campaign, sector involvement, capacity-building and consideration of the unique needs of different target audiences were key ideas emerging from youth-led co-design. The YVU Committee provided recommendations for resource prioritisation.

This youth-led co-design process empowered the community. Project stakeholders have since formed partnerships won funding and used that funding to co-design and trial a new programme aiming to provide a safe haven for young people at risk of YSVA. The pilot programme delivers a safe and supportive environment for young people delivered at a time when it is needed most. Other geographical areas are now seeking to replicate the programme. The co-design processes and tools detailed in this study can be adapted to the design of programmes for those already engaged with the youth justice system and should be considered as part of a public health approach to effectively prevent and respond to YSVA and other youth crimes.

This paper advances understanding, providing a practical approach that ensures youth views are given weight [audience and influence described in Lundy’s (2007) participatory framework]. This paper explains how the YVU Committee, established at the commencement of the project, oversaw the community co-design effort, which followed Trischler et al.’s (2019) seven-step co-design process. Ideas were generated, and consensus views were consolidated, delivering the highest level of engagement according to Willmott et al.’s (2022) methodology, agent of change, training and engagement taxonomy. The participatory design method led to high levels of community engagement, and the success of the project is attributed to the establishment of the YVU Committee and stakeholder support.

The main purpose of this paper is to establish the mediating effect of credit counselling in the relationship between access to microcredit and survival of micro small and medium-sized enterprises (MSMEs) in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

Structural equation modelling (SEM) through SmartPLS 4.0 was used to generate the standardized parameters to test whether credit counselling mediates the relationship between access to microcredit and survival of MSMEs in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

The SEM bootstrap results revealed that credit counselling enhances access to microcredit by 27% to promote survival of MSMEs in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

The current study focused only on women MSMEs. Future studies may possibly collect data from all the MSMEs to draw better generalization of the findings within the sector.

The findings can help public finance policy to ensure provision of credit counselling to microentrepreneurs who borrow from different financial institutions to reduce the problem of loan defaults and delinquency rampant in lending. This could be done through conducting routine business education and counselling sessions for microentrepreneurs who often need credit to grow their businesses.

This study is amongst the first few studies to establish the mediating effect of credit counselling in the relationship between access to microcredit and survival of MSMEs in developing countries in sub-Saharan Africa in the aftermath of COVID-19 pandemic with data collected from rural Uganda. There is a dearth in literature and theory on the rehabilitative and preventive role of credit counselling in reducing repayment defaults amongst borrowers within the credit market to spur survival of MSMEs seen as the main enabler of economic growth, especially in developing countries. In fact, credit counselling acts as a safety net by substituting financial literacy and education to solve the rampant problem of overindebtedness amongst borrowers who are debt illiterate within the credit market.