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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.

This study aims to identify the political alignment and political activity of the 11 Presidents of Britain’s most important scientific organisation, the Royal Society of London, in its early years 1662–1703, to determine whether or not the institution was politically aligned.

There is almost no information addressing the political alignment of the Royal Society or its Presidents available in the institution’s archives, or in the writings of historians specialising in its administration. Even reliable biographical sources, such as the Oxford Dictionary of National Biography provide very limited information. However, as 10 Presidents were elected Member of Parliament (MP), The History of Parliament: British Political, Social and Local History provides a wealth of accurate, in-depth data, revealing the alignment of both.

All Presidents held senior government offices, the first was a Royalist aristocrat; of the remaining 10, 8 were Royalist or Tory MPs, 2 of whom were falsely imprisoned by the House of Commons, 2 were Whig MPs, while 4 were elevated to the Lords. The institution was Royalist aligned 1662–1680, Tory aligned 1680–1695 and Whig aligned 1695–1703, which reflects changes in Parliament and State.

This study establishes that the early Royal Society was not an apolitical institution and that the political alignment of Presidents and institution continued in later eras. Furthermore, it demonstrates how the election or appointment of an organisation’s most senior officer can be used to signal its political alignment with government and other organisations to serve various ends.

This study aims to analyze the effects of economic inequalities on state capture in Latin America. Economic inequalities are the defining issues of our time. While the effect of economic inequality has been explored before on its impact on state capture in Latin America, it has often been done in a qualitative manner. Moreover, most quantitative research to date uses poor proxy variables to assess the impact of inequalities on corruption and or state capture, such as the Gini coefficient, which suffers from a lot of missing data.

A random effects regression model is used to enable the exploitation of between level variation to greater generalize the results across the Latin American region while minimizing bias to the coefficient estimates.

The results demonstrate that the top 1% wealth inequality is highly statistically significant and positive in explaining the variation in state capture. The greater the share of wealth the 1% hold, the more state capture we should expect.

To the best of the authors’ knowledge, this paper presents the first empirical study using a novel variable, the top 1% share wealth inequality derived from the World Inequality Database that directly measures the top 1%’s share of wealth overall. The study examines the empirical effect of the top 1%’s share of wealth inequality in contributing to state capture. Nineteen Latin American countries are analyzed across the temporal period 1996–2021.

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.

Climate change is a global issue with far-reaching environmental, social and economic consequences. As more people become aware of these consequences, pressure is mounting on governments and businesses to implement ambitious and required climate mitigation and adaptation plans to reduce and finally stop making the climate crisis worse. One of these strategies is just transition, which is defined as the call for climate transformation that prioritises the social and environmental needs of workers and vulnerable groups, especially in the context of transitioning away from fossil fuels, while leaving no one behind. This chapter first provides an overview of just transition through a review of the literature and bibliometric analysis. Then, it discusses just transition in policymaking, comprising reactive, proactive and transformational just transition approaches. This is followed by a discussion on barriers to just transition. Finally, the chapter offers a practical example of transformational just transition approach by reporting some preliminary findings from a case study in the coal mining town of Collie on Wilman Boodja, Western Australia.

Over the past decade, criminology in Australia, Canada and other settler colonies has increasingly engaged with activist challenges to the penal system. These anti-carceral engagements have been levelled at its laws, institutions and agents. Following a long history of criminology explicating and buttressing penal institutions, the criminological gaze slowly transitioned in the 1970s to a more critical lens, shifting focus from the people who are criminalised to the harms of the apparatus that criminalises. However, the focus remained steadfastly on institutions and dominant players – until much more recently. The COVID-19 pandemic has revealed the strength of activist organisations and grassroots movements in affecting change and shaping debates in relation to the penal system. This chapter will explore the role of activism in informing criminological scholarship during the pandemic period and how criminologists, in turn, have increasingly recognised the need to build alliances and collaborations with grassroots activists and engage in their own activism. The chapter focuses primarily on Australian and Canadian criminology and its growing imbrication with the prison abolition movement, especially in the shadow of ongoing colonial violence. It considers how activist scholars, including ourselves, attempt to build movements for structural change in the criminal system and beyond.