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This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

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.

Senior Indigenous leadership positions across the Australian higher education sector has increased over the past decade. Despite this advancement, there is limited understanding in terms of how to best integrate Indigenous leadership into existing governance structures of Australian universities. In 2018 the Walan Mayiny: Indigenous Leadership in Higher Education project commenced, aimed at establishing a model of best practice for the inclusivity of Indigenous leadership in higher education governance structures. This article presents key findings from the project, namely, a model of senior Indigenous leadership within the Australian universities based on the perceptions of a group of Indigenous academics.

Through qualitative semi-structured interviews with Indigenous academic staff, the perceived value, characteristics and challenges of senior Indigenous leadership were examined. The varying opinions held by Indigenous academics in relation to the qualifications and experience required to fulfil a senior Indigenous leadership position were also highlighted. In doing so, a model of senior Indigenous leadership within the Australian higher education system is presented. The model of best practice presented in this article is underpinned by Indigenous Institutional Theory (Coates et al., 2022), a theoretical framework developed from the Walan Mayiny study.

The research findings highlight the diverse opinions of Indigenous academics in relation to the qualifications and experience required to fulfil a senior Indigenous leadership position. The six essential components are built upon the core characteristics, values and behaviours that senior Indigenous leaders need to have according to Indigenous academics, in order to advance Indigenous success within the academy.

Given Australian universities are being called upon to ensure that senior Indigenous leaders are in the best position possible to forge institutional change, senior Indigenous leaders within the academy may find the contextual Indigenous leadership model beneficial. The model allows one to uphold cultural integrity and fulfil the responsibilities and obligations of their higher education institution, while being able to serve their Indigenous colleagues and communities, leading to the advancement of Indigenous higher education outcomes. Importantly, the model can be adapted to suit all First Nations Peoples globally, who also find themselves working within the shackles of Western institutions.

The purpose of this paper is to investigate the integrated role of psychological, economic and environmental determinants of entrepreneurial intention among tribal community.

This study applied the utility maximisation approach to model the determinants of entrepreneurial intention (EI) among tribal youth. Using a non-linear qualitative response model, the study examined the effects of psychological, economic and environmental determinants tribal youth entrepreneurship intention. A total of 363 tribal youths were sampled across the eastern central region of India.

The result from the use of a logit model revealed strong evidence in favour of economic and contextual factors in comparison to psychological factors as determinants of EI among tribal youth. Further, the external environmental factors along with socio-economic background of tribal community were found to be dominant in influencing their decision to be an entrepreneur.

This study provides empirical evidence for the integrated and relative role of psychological, economic and environmental factors in shaping the entrepreneurial career decision of tribal community. Hence, one of the key contributions of this research was the development of an eclectic theory of tribal entrepreneurship.

This study discovering the determinants of entrepreneurial decision of tribal community using some recent advances in non-psychological approaches to study entrepreneurship. The domain of tribal/indigenous entrepreneurship is still in a nascent stage and in this context, it enriches the literature by closing few glaring gaps.

This study assesses the SDG-related well-being of indigenous communities in India using bibliometric analysis and the ADO-TCM framework. It provides insights into their alignment with sustainable development objectives.

This study analysed 74 high-impact journals using bibliometric analysis to evaluate the well-being of India’s indigenous peoples about the SDGs.

This study analyses the well-being of tribal communities in India using existing scholarly articles and the ADO-TCM framework. It emphasises the importance of implementing Sustainable Development Goals (SDGs) to promote the well-being of indigenous populations.

This study uses bibliometric analysis and the ADO-TCM framework to investigate factors impacting tribal community welfare. It proposes theoretical frameworks, contextual considerations and research methodologies to achieve objectives.

This perspective article underscores the importance of conducting studies that examine the African philosophy of Ubuntu among indigenous African family businesses. The article summarises the understanding of the role of Ubuntu in indigenous African family businesses and explores potential pathways for further investigations to understand existing cultural and economic differences that could contribute to family business heterogeneity.

The article adopts an analytical and interpretative approach to existing literature in family businesses and Ubuntu philosophy. The approach helps to evaluate the role of Ubuntu philosophy in indigenous African family businesses. Ubuntu was chosen for examination in this article because it is a fundamental African value commonly acceptable in Africa.

The article emphasises the need to deepen the current understanding of the African philosophy of Ubuntu, highlighting the role this philosophy could play in shaping and positioning indigenous African family businesses for long-term success. This perspective article calls for integrating indigenous African philosophies into other knowledge systems to advocate for a better understanding of the institutional structures in indigenous African family businesses. Additionally, as businesses increasingly operate in a global context and more indigenous family businesses enter the formal global economic environments, non-indigenous business stakeholders and practitioners must gain an understanding of a diverse cultural perspective, such as Ubuntu.

This article highlights the importance of African philosophies in understanding business organisations by highlighting the need for family business scholars to investigate the role of Ubuntu in indigenous African family businesses. The perspective article proposes sample research questions and areas for exploring Ubuntu in indigenous African family businesses, which could offer new avenues to understand the cultural and economic differences embedded in indigenous African family business context.

Drawing on indigenous theory of Ibn Khaldun, the rise and fall of States, this paper explores the agency of women entrepreneurs in family business in Bahrain and the underlying enablers in supporting and facilitating the exercise of this agency. This study attempts to move beyond the Western-centric studies to reflect and bring to light the unique institutional settings of the Gulf States.

The research builds on a rich qualitative single case of a family business based in Bahrain. The single case study methodology was motivated by the potential for generating rich contextual insights. Such an approach is particularly valuable to gain a more holistic and deeper understanding of the contextualized phenomenon and its complexity.

In this study the authors show how women entrepreneurs take two different paths to enter and become involved in the family business, the barriers they are subjected to and the active role they play in dismantling the challenges to the extent that they become the main mediators between the family business and central institutions in society.

By incorporating indigenous theory with Western family business concepts, the study extends existing understanding of women entrepreneurs in family business by underscoring the agency that women entrepreneurs have in “doing context” and the role that women play in strengthening common cause and destiny within the family and the business by building and drawing on different forms of loyalty.

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.

Commercial entities have recently expressed growing interest in commercialising indigenous knowledge (IK) due to its enormous economic and intrinsic value. As this happens, custodial communities must not be disadvantaged in the process. This paper aims to understand the legal framework of the commercialisation of IK to identify the opportunities and factors impeding or affecting the commercialisation of indigenous knowledge in Kenya.

The study used a qualitative research approach. An extensive exploratory literature review of existing legal instruments was done to establish the progress and gaps for commercialising indigenous knowledge in Kenya.

The study shows that the legal framework of IK in Kenya is inadequate. There are no well-established frameworks and policies to protect IK in Kenya, and thus, host communities are subjected to exploitation. The diversity of tribes and communities makes it challenging to have a clear framework, mainly because IK is a devolved function. The study identifies the Protection of Traditional Knowledge and Cultural Expressions Act 2016, The National Museums and Heritage Act 2006 and the Natural Products Industry as the key milestones towards commercialisation of IK, while inadequate documentation of IK, communal ownership and inadequate legislation were identified as the main impediments to commercialisation of IK in Kenya.

Owing to the diverse cultures and tribal communities in Kenya, the research could not access all the literature on all traditional IK in Kenya, and very few case studies have been conducted in Kenya.

The gaps identified in the legal framework can form a basis for legislation, policy change, actions and research needed to improve the commercialisation of IK.

The paper underscores the importance of balancing economic empowerment with preserving cultural integrity and protecting indigenous rights in commercialisation.

This paper aims to demonstrate the role of supplier diversity in empowering indigenous entrepreneurship and the potential socio-economic benefits derived from Puna Awarau (supplier diversity) in Aotearoa (New Zealand).

Supplier diversity is an emerging field in Aotearoa (New Zealand). The insights and learnings shared in this article are based on the authors' own professional experiences and insights as supplier diversity practitioners that have shaped, grown and worked in this field.

Supplier diversity is a global practice that is quickly gaining traction in Aotearoa. This is a highly practical tool to create equity for Maori, delivering benefits directly to whanau (families) and bolstering the conditions for entrepreneurship to flourish. Maori fare worst in multiple measures of social and economic well-being in Aotearoa (New Zealand). Super charging the country's fledgling supplier diversity movement is one of the tools in growing Maori entrepreneurship and socio-economic equity at the same time.

There is significant economic and social disparity between Maori and non-Maori. The median net worth of Maori is just a fraction of that of New Zealand (NZ) Europeans. What is clear is that the systems aren't serving Maori people and a “business as usual” approach simply doesn't work. Supplier diversity is a highly practical tool that can create equity for Maori, delivering benefits directly to whanau (families) and bolstering the conditions for entrepreneurship to flourish.

This paper is the one the first academic contributions to the supplier diversity practice in Aotearoa. This article demonstrates the case for supplier diversity, the supplier diversity journey to date and early learnings and insights from practitioners working at the coal face of this emerging practice in Aotearoa.