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Traditionally, mainstream cross‐cultural accounting research has applied a societal norms and values measure to the examination of differences in culture. This approach is limited, however, because it effectively disfranchises the culture of minority groups such as indigenous peoples within nations. Our paper provides evidence of cultural differences between indigenous Australian values and the Western capitalist values implicit in the language of accounting and accountability. Utilising an alternative yin/yang framework developed for accounting by Hines, we argue that the core indigenous yin values of sharing, relatedness and kinship obligations inherent in indigenous conceptions of work and land, are incompatible with the yang values of quantification, objectivity, efficiency, productivity, reason and logic imposed by accounting and accountability systems. This conflict of values then brings into question the impact of accounting and accountability systems on the indigenous peoples of Australia whose beliefs, norms and values are organised differently. The need to address such a conflict is critical for all of the world’s indigenous peoples. Perhaps even more so for the Australian indigenous peoples because of the insistence by governments, at both the state and federal levels, that the extreme social and economic disadvantages experienced by the Australian indigenous peoples can be dissipated by the imposition of strict financial accountability measures for all indigenous organisations and representative bodies. We argue that the demonstrated conflict of values is a significant reason for the inability of accounting and accountability systems to deliver such social and economic outcomes. The research findings of non‐indigenous researchers are largely drawn on in this paper. The two authors of this paper are not indigenous people and therefore we are speaking “of” indigenous culture and not “speaking for” them.

Indigenous entrepreneurship and hybrid venture creation represents a significant opportunity for Indigenous peoples to build vibrant Indigenous-led economies that support sustainable economic development and well-being. It is a means by which they can assert their rights to design, develop and maintain Indigenous-centric political, economic and social systems and institutions. In order to develop an integrated and comprehensive understanding of the intersection between Indigenous entrepreneurship and hybrid ventures, this chapter adopts a case study approach to examining Indigenous entrepreneurship and the underlying global trends that have influenced the design, structure and mission of Indigenous hybrid ventures. The cases present how Indigenous entrepreneurial ventures are, first and foremost, hybrid ventures that are responsive to community needs, values, cultures and traditions. They demonstrate that Indigenous entrepreneurship and hybrid ventures are more successful when the rights of Indigenous peoples are addressed and when these initiatives are led by or engage Indigenous communities. The chapter concludes with a conceptual model that can be applied to generate insights into the complex interrelationships and interdependencies that influence the formation of Indigenous hybrid ventures and value creation strategies according to three dimensions: (i) the overarching dimension of indigeneity and Indigenous rights; (ii) indigenous community orientations and (iii) indigenous hybrid venture creation considerations.

Over decades, indigenous management practices and their values in Africa have changed from time to time. However, it continued to remain relevant in most business organisations in developing countries. Today in Africa and across the globe, there is a paradigm shift and stiff competition in human resource management practices as a basic element for effective and efficient business organisations’ performance. Effective human resource management practices and performance of organisations rely on the integration of indigenous management practices and sound strategies aligned to cultural values and cores business objectives. The study covers four regions of Africa as a continent. Empirical teachings of the study form a basis for active reforms and innovations, so as to revamp the use of indigenous knowledge, which was deliberately destroyed by colonial masters. Over the years, human resource management practice has evolved in favour of Western strategies and ideologies. Advocates for curriculum reforms in all African countries so as to incorporate indigenous knowledge content, since it is believed to be the future of Africa. An appropriate employees management practice in Africa is a necessary move in today’s business community as it enhances service delivery and performance. The application of indigenous management practices is believed to play a vital role and invokes effective decision-making practices in the business organisation. Therefore, the chapter traces the origin of indigenous wisdom and its fundamental structure in management practices. This chapter attempts to throw light on indigenous management practices and their values in business organisations in Africa.

The authors investigated the role of cultural (i.e. traditional and religious) values in predicting the relationships between the attitudes toward the environment and slow fashion and the purchase intention for sustainable apparel.

An online survey was conducted in Amazon Mechanical Turk with the millennials of the US (n = 317). The data were analyzed through structural equation modeling (SEM).

The connection with indigenous cultural values in terms of the (1) traditional values positively influenced attitudes toward the environment and slow fashion; (2) religious values positively influenced attitude toward slow fashion but did not influence attitude toward the environment. (3) Both attitudes towards environment and slow fashion positively influenced purchase intention for sustainable apparel. (4) The connection with cultural values did not influence purchase intention toward sustainable apparel directly; however, (5) attitude toward slow fashion mediated the relationship between connection with cultural values and purchase intention for sustainable apparel both in terms of traditional and religious values, and (6) attitude toward the environment mediated the relationship between connection with traditional values and purchase intention for sustainable apparel.

Instead of focusing only on pro-environmental messages, marketers should use culture-specific cues to evoke favorable attitudinal and behavioral responses toward sustainable apparel.

Advertisement cues of sustainable apparel imbuing the target market's cultural values could help in protecting culturally significant elements of nature in the long-term by evoking positive attitudes toward the environment and slow fashion and encouraging purchase intention for sustainable apparel in the short-term.

The authors indicated the importance of indigenous cultural values in shaping favorable attitudes toward the environment and slow fashion and purchase intention for sustainable apparel.

This paper aims to address the notion that the relationship between being indigenous and business success is inconclusive because there are tensions between indigenous values and business success. The research questions are: How do indigenous entrepreneurs define success? Does the third space create a different meaning of success in the indigenous context?

A qualitative approach was adopted for this study because the ability to define success requires subjective meanings. Participants’ lived experiences and stories were the main sources of information. Open conversational-style interviews were used because they allow participants to freely share their stories.

A defining line is that not all indigenous entrepreneurs have the same view of success. The homogeneity that emanates from sharing indigeneity does not equal unity in views, but shows that people from the same group can view success differently. However, the meaning and views formed are also connected to the wider community, relationships and predominant values that characterise the social cultural context of the entrepreneur.

This study focuses on one indigenous group; more studies need to be conducted to gain wider variation on the meaning of success in indigenous entrepreneurship and how indigenous subculture alters these meanings.

The findings of this study show that success for indigenous entrepreneurs should be defined based on individual philosophy. Hence, practitioners should endeavour to clarify what success means from the initial stage of the business to avoid misconception and make this clear to others that are connected to the business.

This paper suggests a different view of success in an indigenous context using the hybridity viewpoint to explain why success can be perceived using the in-between space without opposite binary.

The purpose of this paper is to bring wider‐reaching feminism to confluence with relational indigenous values for transformative responses to systemic exclusion.

The authors critique the prevailing (corporate) institutional logic in higher education through their stories and experiences, weaving in diverse feminist perspectives. Liberal feminist perspectives, the most visible gender critique, may merely increase numerical equality, diversifying the biographical characteristics of privilege. Exclusion for many is systemically retained. The authors argue that relational logics underpinning indigenous worldviews hold generative potential for institutional change toward deeper inclusiveness and justice.

Liberal feminists' two‐fold transformative aspirations for gender equality and deeper respect for currently marginalized “feminine” values leave room for deeper and wider reflection on how indigenous perspectives might contribute to institutional change.

This exploration may be applied to university recruiting, selection, evaluation, and promotion policies; articulating and assessing career competencies and trajectories; curriculum evaluation; organizational and management research; and pedagogical development and research.

An indigenous critique of liberal feminism and indigenous perspectives on justice, relationality, and inclusivity may enhance social, university, corporate, community, and family life.

Interweaving feminist and indigenous insights into a critique of the prevailing corporate institutional logic informing organizational practice – in higher education and all sectors of society, it highlights the generative potential of indigenous contributions and encourages inclusion of diverse indigenous perspectives in organization theory and practice.

To explore the cultural context of Indigenous family entrepreneurs and to apply to them the concept of n-Culturals, thus contributing to validating the concept.

Interview data collected from Wayuu entrepreneurs in La Guajira region of Colombia and from Māori entrepreneurs in the Rotorua region of New Zealand were analyzed qualitatively. The analysis primarily focused on Wayuu entrepreneurs, with the results for Māori entrepreneurs used for comparison, to help to interpret the Wayuu data.

For Wayuu entrepreneurs, family members play a range of crucial roles in enterprise operations, with the family and the kin-centered local Indigenous community emerging as an informal organization surrounding the enterprise. Family is the source of Indigenous culture, while the mainstream culture is centered on global Western business culture, rather than the culture of the country. The Indigenous entrepreneurs integrate the values of the two cultures in managing their enterprises, thus acting as n-Cultural. Māori entrepreneurs who managed enterprises with a strong Indigenous character were similar in this respect to Wayuu entrepreneurs.

As n-Culturals integrating the values of Indigenous culture and the mainstream culture, Indigenous entrepreneurs develop valuable traits, becoming a valuable component of the human capital in their regions, even when their enterprises fail.

Existing research on multicultural individuals is largely limited to immigrants and expatriates. By characterizing Indigenous family entrepreneurs as n-Culturals, the present study contributes to validating the concept and opens the way for further research on how Indigenous entrepreneurs manage their multicultural identities.

The purpose of this paper is to investigate success factors pertinent to the management of Indigenous businesses through the identification of points of intervention at the systemic and structural levels. Through this approach, the economic and social values that First Nations communities attach to intangible Indigenous cultural heritage (ICH) and Indigenous cultural intellectual property (ICIP) may be both recognised and realised as assets.

This paper adopts a multidisciplinary approach to address a global issue of economic and social significance to First Nation peoples, their businesses and the Australian Aboriginal communities. The authors adopt a First Nation epistemological standpoint that incorporates theoretical perspectives drawn from a diverse range of fields and theories (Preston, 2013), as well as advocate the use of Indigenist methodology for research with First Nation peoples as it is underpinned by critical race theory.

The authors argue conceptually that accounting, accountability and auditing consideration are required to fully identify what is impacting the successful management of Indigenous enterprises. Specifically, in relation to accounting, Elders should be included to assist in valuing the intangible ICH and ICIP assets. Furthermore, the authors emphasise the need to improve the financial and commercial literacy levels of Indigenous entrepreneurs.

The authors prescribe the use of tools for the accounting treatment of ICH and ICIP as intangible assets within an Australian regulatory environment and define an auditing process and accountability model incorporating cultural, social and environmental measures. A central tenet of this model relates to improving levels of personal and commercial financial literacy in the First Nation participants. Collectively, these factors promote informed participation and decision-making, and may promulgate more sustainable outcomes.

Integrated thinking requires all these factors to be considered in a holistic manner, such that a First Nation enterprise and the wider Aboriginal and Torres Strait Islander people can understand, and make decisions based on, the overall impact it has on all their stakeholders and generally on the society, the environment and the economy.

This paper contributes to Australia’s strategic research priorities of maximising social and economic participation in society and improving the health and well-being of the Aboriginal and Torres Strait Islander people. The authors address the inability of current Western accounting standards, practices and models to suitably account for communally held and protocol-bound intangible Indigenous cultural heritage and Indigenous cultural intellectual property assets.

This paper aims to study the Colombia Buen Vivir and how indigenous social enterprise strategies inform and contribute for achieving the sustainable development goals (SDGs) by reaching sustainability and the well-being in the community.

Using participatory video research (PVR), this work draws upon evidence from a multiple case study of five indigenous communities (Curripaco, Puinave, Yanacona, Misak and Wayuu). Ethical approval was obtained from the five indigenous social enterprises (ISEs) in Colombia.

What emerged from the findings is that the SDGs were addressed before the SDG Agenda in 2015. Moreover, the findings revealed that the cultural values of indigenous people had not been contemplated in the SDGs.

The cases respond to a particular context (Colombia); therefore, this invites us to be cautious when extrapolating the results to other regions.

This work addresses a research gap that points to the lack of studies that focus on ISEs and the SDGs in developing countries. Further, this work sheds light on the role ISEs play in the quest for communities to achieve sustainability and well-being.

To the best of the authors’ knowledge, this paper is the first to explore whether the SDGs embed sufficient ways of knowing and doing by the Latin American Buen Vivir of ISEs.

This paper aims to highlight blind spots in the discourse of corporate social responsibility (CSR) and stretch the boundaries of existent CSR frameworks within the particular context of resource extraction and with regard to the particular stakeholder group of Indigenous peoples in Canada. This context is important in light of the recommendations from the recent Truth and Reconciliation Commission (TRC), as they relate to initiatives that businesses may take towards reconciliation with Indigenous people.

This paper brings together a disparate body of literature on CSR, Indigenous spiritual values and experiences of extractive practices on Indigenous ancestral lands. Suggestions are offered for empirical research and projects that may advance the project of reconciliation.

CSR may not be an appropriate framework for reconciliation without alteration to its managerial biases and ideological assumptions. The CSR discourse needs to accommodate the “free prior and informed consent” of Indigenous peoples and their spiritual values and knowledge vis-à-vis the land for resource extractive practices to edge towards being socially responsible when they occur on Canadian ancestral territories.

Canadian society exists in a post-TRC world, which demands that we reconcile with our past of denying Indigenous values and suppressing the cultures of Indigenous peoples from flourishing. This paper aspires to respond to the TRC’s recommendation for how businesses in the resource extractive industries may engage meaningfully and authentically with Indigenous people in Canada as a step towards reconciliation.