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Article
Publication date: 3 October 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 14 December 2023

Thalia Anthony, Juanita Sherwood, Harry Blagg and Kieran Tranter

Abstract

Details

Unsettling Colonial Automobilities
Type: Book
ISBN: 978-1-80071-082-5

Book part
Publication date: 31 January 2024

Deanne Hanchant-Nichols

In her opinion piece, Deanne Hanchant-Nichols, a Ngarrindjeri mi:mini (woman) with diverse Aboriginal family connections, reflects on the progress of the galleries, libraries…

Abstract

In her opinion piece, Deanne Hanchant-Nichols, a Ngarrindjeri mi:mini (woman) with diverse Aboriginal family connections, reflects on the progress of the galleries, libraries, archives, and museums [GLAM] sector in collaborating with Indigenous communities. She observes a shift from tokenistic consultation towards meaningful engagement, where Indigenous voices are authentically integrated into exhibitions and programmes. The author highlights the example of Te Papa Museum in New Zealand, which successfully partnered with Māori Peoples to create an inclusive and engaging museum experience, contrasting this with the more colonial undertones in some Australian museums.

Hanchant-Nichols explores the concept of Tarrkarri, a proposed cultural centre at Lot 14 in Adelaide, South Australia, which aims to showcase Aboriginal and Torres Strait Islander cultural treasures and contemporary works. She acknowledges the challenge of creating a space that genuinely reflects Indigenous culture while operating within a Western cultural paradigm. She emphasises the need for Tarrkarri to be a living cultural centre, accommodating the diverse needs of Aboriginal and Torres Strait Islander communities, offering educative and entertainment elements, and maintaining cultural safety.

The author underscores the importance of collaboration with local Kaurna custodians and other cultural groups, respecting their perspectives. She acknowledges the significance of the site on Kaurna Country and the potential for Tarrkarri to establish an internationally renowned cultural centre. Hanchant-Nichols believes that Tarrkarri, with its potential to showcase both heritage and contemporary Indigenous knowledge, could not only excel in the GLAM space but also become a leader in the science, technology, engineering, and mathematics [STEM] field, ultimately shaping a better future for all.

Details

Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

Keywords

Book part
Publication date: 6 November 2023

Susan Whatman and Juliana McLaughlin

This chapter focusses on the research methodology of the completed project, drawing on what Martin (2008) described as ‘Indigenist’ research traditions or practices. The project…

Abstract

This chapter focusses on the research methodology of the completed project, drawing on what Martin (2008) described as ‘Indigenist’ research traditions or practices. The project drew upon tenets of critical race theory which developed over the life of a university teaching and learning project to support the praxis of Aboriginal and Torres Strait Islander, or Indigenous,1 pre-service teachers on their final internships prior to graduating.

The broader project was conceptualised and framed within our prioritisation of Indigenist standpoint and critical race theory. Our project was designed to amplify the perspectives and voices of Indigenous students in situations where White, hegemonic relations appeared to constrain their potential achievement on practicum in socially unjust and often racist ways. Research into the achievement and success of Indigenous education graduates in Australia is dominated by non-Indigenous reporting, framed in deficit language of Indigenous ‘underachievement’, ‘barriers’, ‘lack’, and ‘disengagement’, rather than from their experience of injustice in their professional preparation as teachers.

The research design troubled how researchers like us ‘come to know’ Indigenous achievement in the higher education sector through the pre-service teachers’ words, impelling us to listen to stories of discrimination, rather than to official accounts of how they ‘failed’ to measure up to teacher standards. The attention to detail in the multi-site, micro-level practices in teacher education and the ways these unfold in situ for Indigenous students would not be possible without the Indigenist research methodology developed in partnership with Indigenous research colleagues and student co-researchers.

This chapter then serves to remind educational researchers that research is a practice and has practice architectures with particular hegemonic arrangements which have not transpired to serve the interests of Indigenous peoples. Honouring Indigenist standpoint and employing critical race theory in research design thus means paying particular and careful attention to the work that research practices do, on, to, and with communities, not normative (colonial) crafting of the praxis research problem.

Details

Researching Practices Across and Within Diverse Educational Sites: Onto-epistemological Considerations
Type: Book
ISBN: 978-1-80071-871-5

Keywords

Article
Publication date: 18 February 2022

Hilary du Cros

Australia appears to be encountering a crisis in the protection of certain heritage places, despite its strong reputation in heritage conservation built up since the 1970s…

Abstract

Purpose

Australia appears to be encountering a crisis in the protection of certain heritage places, despite its strong reputation in heritage conservation built up since the 1970s. Consequently, this paper examines changes to national cultural heritage management policy over the last few decades to understand more about this crisis.

Design/methodology/approach

Indigenous (Aboriginal and Torres Strait Islander heritage) was selected as the key focus. This paper applies a cultural heritage management framework tested first in Hong Kong to measure Australian paradigm change over 45 years.

Findings

It found the 1990s shift away from the provision of independent technical advice on national heritage policy has had a major impact. This shift is based on a change in ethos away from the earlier Whitlam/National Estate broader vision of heritage responsibilities towards a narrower more conservative one at the national level. Also, it found that studies and policymaking should allow for Indigenous voices. More Indigenous input in heritage policy formulation at all levels of government would further decolonise Indigenous heritage governance to deal justly with Indigenous Australians and their heritage.

Research limitations/implications

Resources did not allow for comparative studies of the non-Indigenous (historic) and natural heritage as part of the current study.

Practical implications

The study also included a consultation paper and an online conference presentation that have raised questions about the efficacy of current national policy on Indigenous places, on which a national conversation is urgently needed. The recent review of the National Heritage Strategy by the Australian Commonwealth Government based some of its proposed options on those listed in the consultation paper to initiate this conversation in a limited way.

Social implications

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and inclusive of First People's human rights, particularly those concerning their heritage. In regard to Australia, most Aboriginal and Torres Strait Islander respondents in this study would like to see targeted funding return for more than just iconic Indigenous places and for the creation of a more independent heritage body that allows them more self-determination in the care of their heritage.

Originality/value

The paper's value is that it investigates the Australian Heritage Commission's impact in the development of Australian cultural heritage management and associated national policy. Also, it provides insights for other postcolonial or New World settler societies dealing with the same issues or any decision-makers considering establishing a national independent body to oversee heritage protection and policymaking.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 2
Type: Research Article
ISSN: 2044-1266

Keywords

Abstract

Details

Rethinking Community Sanctions
Type: Book
ISBN: 978-1-80117-641-5

Book part
Publication date: 14 December 2023

David Brown

This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the…

Abstract

This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the Australian context. Two key issues in the Australian context are, firstly, state and territory-level variations within a federal political structure, and secondly, disproportionate Indigenous imprisonment and community sanction rates and the generally destructive impact of the criminal legal system on Indigenous communities and peoples. The chapter argues that developing a better agonistic politics around community sanctions requires descending from the broad level of historical and sociological analysis to examine state and territory-level variations in judicial and correctional structures, histories and cultures. Further, that Australian community sanctions cannot be understood without a primary focus on the differences between Indigenous and non-Indigenous rates, experiences and meaning. The key to addressing the destructive impact of criminal legal processes and practices on Indigenous peoples lies in developing Indigenous governance, empowerment, self-determination, sovereignty and nation-building. Two recent developments promoting Indigenous governance are examined: the Uluru Statement from the Heart and Justice Reinvestment projects initiated by First Nations communities, highlighting the importance of activism, contest and struggle by community organisations.

Details

Punishment, Probation and Parole: Mapping Out ‘Mass Supervision’ In International Contexts
Type: Book
ISBN: 978-1-83753-194-3

Keywords

Article
Publication date: 10 January 2023

Ashesha Paveena Weerasinghe, Larelle Chapple and Alexandra Kate Williamson

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership…

Abstract

Purpose

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership aspirations.

Design/methodology/approach

The research design is informed by the prior literature on pathways by minority groups to corporate leadership through the theoretical lens of transformational leadership. The investigation is conducted using textual analysis of reconciliation action plans (RAPs), a contemporary and voluntary practice adopted by Australian listed companies to disclose their commitment to national reconciliation. RAPs are publicly available from the official websites of listed companies.

Findings

The analysis of contemporary RAPs highlights organizational initiatives to support Indigenous Australians related to corporate and community leadership. Since the authors’ focus is the former, corporate leadership initiatives are further analyzed. Two initiatives for Indigenous Australians to pursue corporate leadership positions are emerging future leaders' programs and mentoring programs. This is the extent to which the authors observe Australian firms' transformational leadership. While some firms have implemented these initiatives with specific targets, other firms do not have specific initiatives or targets. The paper also conducts longitudinal analysis into the transformational leaders' past RAPs and triangulates to other evidence of reconciliation commitment such as the Uluru Statement from the Heart.

Research limitations/implications

This paper contributes new insights to the research area of board cultural diversity, specifically to the limited literature on Indigenous reconciliation. It provides insights into firms and policymakers to address the ongoing issue of the underrepresentation of Indigenous Australians in corporate leadership. The sample of firms comprises Australian listed firms that have adopted higher-order RAPs, which restricts the generalizability of the findings to other sectors.

Originality/value

This paper explores the under researched phenomenon of Indigenous people's pathways to corporate leadership. The research design is informed by transformational leadership theory through considering institutional actions for reconciliation. This research provides evidence of the extent to which corporate Australia has taken action on the issue of the under-representation of Australian Indigenous people in corporate leadership.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 26 August 2022

Heather Douglas and Robin Fitzgerald

Non-fatal strangulation (NFS) is a dangerous form of domestic violence. We need to understand and address the challenges of prosecuting offences of NFS to help ensure the safety…

Abstract

Non-fatal strangulation (NFS) is a dangerous form of domestic violence. We need to understand and address the challenges of prosecuting offences of NFS to help ensure the safety of women and children. This policy brief draws on an examination of prosecution case files involving NFS. It identifies the key challenges and makes recommendations for responding to them.

Details

Emerald Open Research, vol. 1 no. 13
Type: Research Article
ISSN: 2631-3952

Keywords

Content available
Book part
Publication date: 31 January 2024

Abstract

Details

Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

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