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This study aims to investigate the associations among decent work (DW), capabilities and the flourishing of employees in a South African context.

A cross-sectional survey was conducted with a convenience sample (N = 436) of early childhood development practitioners from two South African provinces. A demographic questionnaire, the Decent Work Scale, the Capability Set for Work Questionnaire and the Flourishing-at-Work Scale were administered.

Latent class analysis showed four capability sets: robust, relational, knowledge/skills and weak capability sets. Employees with a robust capability set were more inclined to report DW than those with knowledge/skills and weak capability sets. Employees with a weak capability set were significantly less inclined to report organisational values that complement family and social values than the other three capability sets. Employees with a robust capability set reported significantly higher emotional well-being (EWB), psychological well-being (PWB) and social well-being (SWB) levels than those with relational, knowledge/skills and weak capability sets. DW was significantly related to EWB, PWB and SWB.

This study contributes to the literature regarding DW, capabilities and flourishing of employees in a non-western, educated, industrialized, rich and democratic and non-POSH context. The study highlights the need for well-being policies that focus on DW and the capabilities of people in disadvantaged positions. These together would strengthen their agency for converting capabilities into well-being.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.