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Decisions on changes in administration are as old as recorded history if we may judge from the example to be found in Exodus in which Jethro persuaded Moses to delegate some of his responsibilities so that he would not “wear away”. But the study of such decisions with the idea of deriving principles which may conceivably guide the behaviour of administrators is comparatively recent. For the student of educational administration a case study of the events and influences surrounding a particular administrative act, which can be examined and discussed, so that the springs of action are defined and assessed, offers material for such study. With these thoughts in mind, the authors of this paper have analysed the circumstances that led to the governmental decision to transfer the administrative control of the separate group of Maori primary schools in New Zealand from the central Department of Education to the regional education boards. The mode of decision also raises questions and issues that may be instructive in the study of administrative change.

This paper aims to provide an introduction to Māori, the indigenous people of New Zealand, briefly describing their origin, population structure, language and knowledge structures. There is also a description of the process by which Māori knowledge systems were transformed into a written structure from predominantly oral and visual forms. In the latter part of the paper, there is a discussion about how the growing demand by Māori clients changed the delivery of resources and services in New Zealand libraries and led to the development of Māori collections in libraries.

Using a case study approach this paper outlines the impact that literacy and publishing had on Māori traditional knowledge transfer methods. The implication of these developments and their importance to libraries is considered as part of the Treaty of Waitangi reconciliation process and the growing consciousness of the need to be fulfilling the information needs of Māori clients.

The development of Māori collection has been successful and plays a critical role in meeting the cultural, linguistic, research and recreational information needs of Māori clients.

This case study provides a model for the development of indigenous collections in other countries.

This paper makes a contribution to an area that has not had a significant amount of literature published on it.

The extent of Internet access is a key indicator of the Maori people’s ability to use information technologies for social, e‐commerce and e‐government communication. The key findings from national surveys of Internet use during 2000 and 2001, together with census data, provide an indication of Internet access amongst Maori. The results show there is a substantial “digital divide” between Maori and other New Zealanders, in terms of access to the Internet and employment in information technology industries. This “divide” is likely to be due to the lower household incomes and educational outcomes of Maori adults. While Maori currently do not have the same level of access to information technology as non‐Maori, the growth in their participation has nonetheless been rapid.

This paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.

The paper considers the relationship between “accounting”, “accountability” and cultural identity for those Maori wanting a career in accountancy.

The paper finds that, while Maori accountants have made some progress as members of the profession, they remain statistically unfavoured in terms of participation.

The paper raises challenging questions about whether the profession should provide Maori accountants with the opportunity to develop approaches based on their own priorities and culture to assist in building the capacity and capability of Maori organisations and Maori accountants as service professionals, thereby making a valuable contribution to Maori development.

Provides a brief historical background on why libraries are relevant to Maori. Discusses some of the factors and issues relating to developing Maori collections. Profiles a selection of libraries with Maori collections.

This paper aims to explore how Maori entrepreneurs in Aotearoa New Zealand negotiate cultural and commercial imperatives in their entrepreneurial practice. Culture is integral to Indigenous entrepreneurship, an example being tikanga Maori (Maori cultural values) and Maori entrepreneurship. This study discusses the tensions and synergies inherent in the negotiation of seemingly conflicting imperatives both theoretically and practically.

This study reports on a thematic analysis of semi-structured interviews involving ten Maori enterprises of the Ngati Porou tribe on the east coast of Aotearoa New Zealand.

This study finds that depending on their contextual and cultural orientation, Maori entrepreneurs use tikanga to help negotiate cultural and commercial imperatives. The contingency of entrepreneurial situations and the heterogeneity of Maori perspectives on whether (and in what way) tikanga influences entrepreneurial practice appear influential. The authors propose a typology of Maori entrepreneurs’ approaches to explain the negotiation of cultural and commercial imperatives comprising the “culturally engaged Maori entrepreneur”; the “culturally responsive Maori entrepreneur”; and the “culturally ambivalent Maori entrepreneur.”

This study proposes a typology to analyse entrepreneurial practices of Indigenous entrepreneurs’ negotiation of cultural and commercial imperatives.

This study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.

Qualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.

This study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the relevant capitals and habitus. It identifies how accounting, given its centrality to tax compliance, facilitates the power relations between the IRD, accountants and Māori entrepreneurs. The Eurocentric accounting-based tax reporting and the contextual factors illuminate how indigenous entrepreneurs are being dominated in the tax field. They experienced cultural dissonance with conflicting responsibilities when traversing the collectivistic indigenous and tax fields. Their collectivism involves sharing resources as they cherish whanaungatanga (relationship, kinship) and manaakitanga (kindness, generosity), which are at odds and are not valued in the tax field.

It is an empirical illustration of the connection between accounting, tax and power for indigenous taxpayers and their relationship with the IRD/Crown and accountants. It has practical implications for developing and enhancing tax compliance in jurisdictions with indigenous taxpayers. Such an understanding is helpful for policymakers, government, business agencies and the accounting professions when assisting, empowering and educating indigenous groups regarding tax compliance.

This paper responds to the call for accounting research with modern-day indigenous peoples rather than historical ones. The paper fills a gap in the accounting and tax literature by examining the tax compliance practice of indigenous small and medium enterprise (SME) entrepreneurs using Bourdieu's framework. It identifies how the role of accounting creates, maintains and reinforces power structures in the tax field. Tax/accounting reporting based on Eurocentric rules disempowers and alienates indigenous entrepreneurs. They misrecognise their actions in reproducing the existing power structures in the tax field due to deeply held historical and cultural factors about the fear of the Crown/state and their practice of rangitaratanga (esteeming authorities).

The purpose of this paper is to trace the implementation of biculturalism in the New Zealand Playcentre Federation between 1989, when a public commitment to The Treaty of Waitangi was made, and 2011, when Tiriti-based co-presidents were elected.

The data were drawn from the Playcentre Journal and papers from Playcentre National meetings, as well as from the author's experience as a Pākehā participating in Playcentre. The events are analysed using democratic theory.

Despite a willingness to encompass biculturalism, the processes of democracy as originally enacted by Playcentre hindered changes that allowed meaningful rangatiratanga (self-determination) by the Māori people within Playcentre. The factors that enabled rangatiratanga to gain acceptance were: changing to consensus decision making, allowing sub groups control over some decisions, and the adult education programme. These changes were made only after periods of open conflict. The structural changes that occurred in 2011 were the result of two decades of persistence and experimentation to find a way of honouring Te Tiriti within a democratic organisation.

The findings suggest that cultural pluralism within a liberal democratic organisation is best supported with an agonistic approach, where an underlying consensus of world view is not assumed but instead relies on a commitment by the different cultures to retaining the political association within the structure of the organisation.

Many organisations in New Zealand, especially in education, struggle to implement biculturalism, and the findings of this study could be useful for informing policy in such organisations. This history of Playcentre continues from where previous histories finished.

Fear is seldom reported in the research literature on barriers to accessing general practitioner (GP) care. One reason may be that some patients are unwilling to admit to fear of this care. This is especially so for patients who, for social, cultural and historical reasons, have a poor sense of self, or do not wish to challenge professionals, or both. In New Zealand, the Maori and Pacific peoples are disproportionately characteristic of these patients and have poor access to GP care, including asthma in children. This paper contributes to the literature on using key informants to interpret another group’s needs, and integrates and adds to known patient attitudes that can hinder access to GP services.

The paper illustrates how accountability of collaborative governance was constituted in the context of disaster managerial work carried out by the Government, local authorities, and Maori community organisations, after the 2010–2011 Canterbury earthquakes in New Zealand.

A case study detailing the communitarian approach to disaster recovery management by a nationalised Maori earthquake response network is contrasted with the formal emergency management infrastructure's response to the Canterbury earthquakes.

Critical analysis of the effectiveness and failures of these approaches highlights the institutional and cultural political issues that hinder the institutionalization of collaborative and accountable governance in the fields of disaster risk reduction and emergency management.

The paper contributes to the accountability research and practice in general and disaster accountability in particular by addressing a more multifaceted model of ‘accountability combined with collaborative governance’ as a way to build on and critique some of the seemingly more narrow views of accountability.

The study presents rare insights on the interactions between formal and community level accountability and collaborative governance in the context of New Public Governance (NPG).