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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.

Through a case study of the Po Klaong Girai temple in Vietnam, this paper explores how indigenous community perceive tourism benefit sharing (TBS) associated with their cultural tourism at sacred living-heritage sites and how this TBS enhances the equality and inclusion for indigenous community in the context of tourism in Vietnam.

This study employed ethnographic fieldwork and semi-structured interviews with 35 indigenous Cham priests directly associated with managing and preserving the Po Klaong Girai temple.

This research found that Cham community perceive inequality and exclusivity on tourism benefit sharing at this religious site. While Cham Ahier priests face economic barriers in providing these services to the community, annual tourism revenue is allocated to local government budgets. Such economic pressure forces the priests to seek alternative economic avenues to support their families at the expense of their traditional commitments to communal, cultural and religious activities, significantly impacting sustainable heritage conservation. This has led to strained relations between the local community and local authorities.

This research provides evidence to improve living heritage management practices by proposing tourism development policies for equality and inclusion among stakeholders, especially minorities and disadvantaged groups. This can be an experiential and necessary lesson for “dealing” with sustainable heritage management in heritage living sites in other ethnic minority areas in Vietnam and globally.

The findings from this study address the knowledge gap on equitable revenue sharing in heritage tourism, where financial benefits from the commodification of minority cultures should be used to support local communities and the custodians of indigenous heritage.

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.

The present study aims to examine and explain cultural heritage destination by applying multiple dimension image model (cognitive–affective–conative aspects).

A total of 233 international heritage-based tourists were surveyed on-site at some of the most prominent historical attractions in Malacca, one of the first cities in Malaysia declared as a UNESCO World Heritage Site. The covariance-based structural equation modelling was applied to examine the hypotheses.

The structural equation modelling validated that cognitive image aspects such as living culture, intangible and tangible are affected positively. The effects are statistically significant for conative and affective images. On the other hand, cognitive tangible image is an aspect that impacted affective image to a lesser degree than conative image. Whereas affective image attributes were found to have significant and positive influence on conative image.

This study enriches the limited empirical research study on heritage image conceptualisation by expanding into tri-component model. The destination image has garnered a great deal of attention, particularly due to its significant and impactful influence on the decision-making and the sustainable behaviour of tourists, and it has since become the subject of many studies in the tourism and hospitality literatures. But most research concerning heritage image for destinations has considered the construct uni-dimensionally.

This study examines the public participation in the implementation of the Historic Urban Landscape (HUL), a United Nations Educational, Scientific and Cultural Organization (UNESCO) approach for urban development. HUL has six Critical Steps and four Tools Categories relating to community engagement, knowledge and planning, regulatory system and financial instruments. The HUL public participation component has materialized variably across the adopting cities, challenged by the local implementation capacity. In response, we have singled out two research questions revolving around the participants’ characteristics and participation methods.

This study instrumentalizes case studies as a research methodology and thematic literature as a theoretical context. The HUL projects for Ballarat, Australia and Cuenca, Ecuador have been selected as sources of published information because they exhibit comparative differences in completing community engagement. We have compared the community engagement accounts of the two cities.

The Ballarat and Cuenca HUL project accounts point out to commonalities and variances in responding to the HUL public participation mandate. The findings for the participants’ characteristics involve project setting, participants categories and participants empowerment; the findings for the participation methods involve initial preparation, domestic and international expertise and public conversation.

The results of the study help define public participation practices in HUL project implementations. The results present an opportunity for city officials, HUL project planners and field administrators for making informed decisions particularly in relation to the two public participation domains, the participants’ characteristics and the engagement methods.

This paper aims to provide a systematic review of the academic literature on the determinants, processes and impacts of indigenous entrepreneurship (IE), highlights its contribution to current knowledge and identifies research gaps to guide future research.

Databases used in this study included Scopus, ABI, Business Source Complete, ProQuest and Emerald Insight. In total, 84 articles were included in the review.

The findings revealed that 33 studies were qualitative, 12 used a survey-based approach, 25 were conceptual and 14 used mixed approaches. The focus on theory-building research underlines the fact that more theory-testing research is needed in the future. In total, 38 studies were conducted in developed countries and 43 in developing countries. The findings indicated that IE was driven by many determinants such as family and clan ties, patriarchy and social stratification, government support and conducive entrepreneurial ecosystems. Processes related to policies, IE development programs, partnerships, expenditure mechanisms, equitable distribution of benefits and resource mobilization. The outcomes of IE included economic development, sustainability, increased indigenous economic participation, enhanced quality of life, self-determination and preserving cultural heritage.

The current paper has some limitations. Firstly, it focuses only on academic journals and excludes conferences, books and working papers. Secondly, it includes only English language academic articles. However, while the current systematic literature review (SLR) has these limitations, it presents a thorough view of the determinants, processes and impacts of IE. Future studies may consider other sources beyond academic journals and also include non-English publications, and this approach may identify interesting areas for future research.

Existing reviews of IE take a narrow perspective and fail to present a comprehensive view of the IE phenomenon. The current study aims to fill this gap in the literature and provides a SLR pertaining to IE’s determinants, processes and impacts. The review is both timely and relevant because it identifies gaps and serves as a springboard to guide future research.

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.

The study examines tourists' psychological and social risk and shared beliefs – devotion, concerns and entertainment – at a religious and cultural heritage destination. It also examines how shared beliefs impact tourists’ nostalgia. Further, it examines whether nostalgia affects choice deferral and revisit intentions. Finally, it investigates how moderation of place attachment strengthens the link between shared beliefs – devotion, concerns, entertainment and nostalgia.

The data were collected from 439 inbound tourists, with 272 completing online questionnaires and 167 participating in face-to-face survey. Data analysis was performed using Amos 24.0 and SPSS 25.0, employing structural equation modeling (SEM) and the PROCESS macro.

The findings suggest that perceived psychological and social risk negatively impacts tourists' shared beliefs – devotion, concerns and entertainment – which positively impacts nostalgia. Positive nostalgic association boosts revisit intention and hampers choice deferral. The data also show how strong place attachment strengthens the relationship between shared beliefs – devotion, concerns and entertainment – and tourists’ perceived nostalgia.

This work contributes to information behavior using S-O-R theory. It analyzes the psychological and social risks of destination visits and how nostalgia affects shared beliefs and revisit intentions. Management and policymakers at destination enterprises can use the findings to design measures to enhance revisit intentions despite risk considerations.

Pakistan's destination tourism is underutilized amid its religious and cultural heritage significance. The literature has ignored how perceived psychological and social risk affects travelers' shared beliefs and nostalgic feelings. Thus, this study suggests and validates these linkages utilizing stimulus-organism-response (S-O-R) theory in Pakistan's unique environment with inbound tourists.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

Indigenous farmers have, for centuries, applied practices which maintained resilient and sustainable landscapes. Thus, understanding and preserving the agricultural knowledge of Indigenous farmers may enhance the knowledge base of sustainable agriculture. The purpose of this paper is to review current research in the fields of Indigenous knowledge and sustainability to present a research approach which enables a cohesive global way forward for future research projects seeking to understand and preserve Indigenous agricultural knowledge.

This study applied thematic analysis to review 57 research studies in the field of Indigenous knowledge and sustainability. Key themes were identified from four overarching criteria: research methodology, data input, output and outcomes.

The findings revealed a range of commonalities among the 57 research studies reviewed. This study proposes the research should continue to seek to understand and preserve Indigenous knowledge, however, research needs to go beyond simply documenting Indigenous knowledge. The way forward requires research of Indigenous agricultural knowledge to establish databases, digital repositories (including oral, video, visual) and online repositories with globally shared access, whilst acknowledging and acting in partnership with Indigenous farmers and their communities.

To the best of the authors’ knowledge, this is an original study which has practical implications for enhancing research outcomes with regard to preservation of Indigenous knowledge. The findings of this study may be used to influence research policy formulation and implementation.