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The purpose of the study is to investigate the process of economic development within a Maori context in order to identify successful processes for economic development that can be utilised by Maori for future economic progress. This study seeks insights into how to set up an appropriate framework to achieve suitable outcomes for these peoples, taking into account their world view.

The research study followed the tiaki or “mentor” model, where authoritative Maori individuals facilitate the research process. To ensure that the individuals interviewed were appropriate spokespeople, and that a variety of views on the topic of Maori economic development was solicited, judgment sampling was utilised to identify a list of potential interviewees.

Maori economic development requires that appropriate structures be put in place and that these structures must involve identifying the Maori community and meeting community aspirations. Achieving sovereignty and economic independence are goals of Maori economic development. Maori also seek acknowledgment of their authority in managing natural resources within the boundaries of historical tribal land. For Maori, it is important to view economic development as a vehicle for achieving social outcomes and reducing disparities.

This study uncovers underlying issues that need to be addressed when developing social‐ and economic‐development structures for an indigenous group.

This paper considers the implications of the liberalization of the New Zealand economy for entrepreneurial development by indigenous New Zealand Maori tribal organizations. Since 1984 the economic objective of the State has been to create a modern market economy free of price distortions, bureaucratic management and government protectionism. One of the State’s responses to enabling tribal organizations to provide for increased self‐determination and to lessen Maori State dependency was to seriously address the issue of compensation to Maori of resources that had been expropriated or confiscated during the past 150 years. While there have been difficulties in reaching agreement on appropriate or adequate allocations of Crown‐owned resources or compensation, the transferal of resources to private (but collective) Maori ownership is now providing a substantial economic base to build corporate and other entrepreneurial activities. It is argued that such willingness and commitment to transfer resources from the State back to the original owners was a manifest outcome of government’s adoption of liberal economic policies.

This paper aims to examine indigenous governance and economies of iwi Maori (Maori tribes) in Aotearoa New Zealand. Research into persisting inequities amongst iwi that have settled treaty claims and the potential for intervention through new governance models and indigenous entrepreneurship contextualise the paper.

Kaupapa Maori (Maori philosophy) is used as an indigenous methodology to facilitate and empower transformative change, underpinned by Maori knowledge, language and culture. A multi-level approach is used to collect data from international, national and local tribal organisations. Validity is established through stakeholder engagement.

A central challenge in the post-treaty settlement context is exponentialising tribal capabilities because of the multiple purposes ascribed to post-settled iwi. Four themes, characterised as “unfolding tensions”, offer a critique and basis for solving tribal development challenges: how do tribes create culturally grounded global citizens; how do tribes rebalance wealth creation and wealth distribution; how do tribes recalibrate tribal institutions; and how do tribes embed entrepreneurship and innovation within their economies?

As data collection is still underway, the paper is conceptual.

Five strategies to address unfolding tensions are identified for tribes to consider.

Tribal governors and tribal members are implicated in the analysis, as well as the architects of post-treaty settlement governance models.

The paper contributes to theorising about tribal governance, economies and entrepreneurship.

This paper aims to contribute to indigenous entrepreneurship theory by identifying what constitutes an indigenous enterprise, focussing on Aotearoa New Zealand as a case.

This paper combines policy (quantitative survey) and academic research (qualitative interviews) to answer the same question, what is an indigenous enterprise in Aotearoa New Zealand?

The authors found a degree of consistency as to what counts as an indigenous enterprise in the literature (e.g., identity, ownership, values), yet a consensus on a definition of Maori business remains elusive. They also found that an understanding of the indigenous economy and indigenous entrepreneurial policy are impeded because of definitional uncertainties. The authors propose a definition of Maori business which accounts for indigenous ownership, identity, values and well-being.

The main limitation is that the literature and research use different definitions of indigenous enterprise, constraining comparative analysis. The next step is to evaluate our definition as a basis for quantifying the population of indigenous enterprises in Aotearoa New Zealand.

The research assists indigenous entrepreneurs to identify, measure and account for their contribution to indigenous self-determination and sustainable development.

This research has the potential to reconceptualise indigenous enterprise as a distinct and legitimate alternative institutional theory of the firm.

The research challenges assumptions and knowledge of entrepreneurship policy and practice generally and the understanding of what is the nature and extent of an indigenous firm.

The indigenous Māori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Māori term to asset, taonga.

The critical review the authors conduct fuses Western literature‐based scholarship with an indigenous scholarly method that utilises oral information and the written literature of Māori scholars who have recognised traditional and scholarly credentials.

Taonga includes a sacred regard for the whole of nature and a belief that resources are gifts from the gods and ancestors for which current generations of Māori are responsible stewards. Taonga emphasises guardianship over ownership, collective and co‐operative rights over individualism, obligations towards future generations, and the need to manage resources sustainably.

The insights offered by Māori culture are beneficial in addressing a range of vexing environmental and social issues in ways that embrace a broader set of principles than those based on individual property rights and economic values.

Tribal economic development in post-settlement era Aoteroa/New Zealand has opened up opportunities for Maori to invest in the sustainable commercial utilisation of their traditional economic resources. Mahinga kai (traditional food and food sources) has always been at the heart of the Maori tribe Ngāi Tahu’s spiritual, cultural, social and economic existence. The purpose of this research is to revitalise mahinga kai enterprise through the commercial development of traditional and contemporary food and food resources in a culturally commensurate manner.

Participant action research theory and practice were used by researchers from Toitū Te Kāinga (Regional Development Unit of Te Rūnanga o Ngāi Tahu) between 2008 and 2012. This was informed by a Kaupapa Maori philosophy of respect and empowerment of the participants’ needs.

The development of the Ahikā Kai Indigenous business system shows that competitive advantage can be created for Indigenous businesses and enterprises through a four-pronged strategy based around: first, human rights that empower tribal members; second, product differentiation based on cultural principles; third, an internal accreditation system to help verify the ethical credibility of the products; and fourth, lowering producer costs through website marketing and direct-to-consumer selling.

This research adds to a growing (yet still evolving) body of literature on Indigenous entrepreneurship and the role of voluntary certification in Indigenous business development. The Ahikā Kai business system is an original world first for this type of Indigenous development based on creating a competitive advantage for multiple independent enterprises while maintaining the core integrity of its cultural brand and its operations.

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.

The purpose of this paper is to add to the understanding of Māori perspectives pertaining to the economic application of New Zealand's flora and fauna.

The body of literature consulted was a combination of works written about Rongoā Māori (Māori medicine) and Māori perspectives on the stewardship and management of New Zealand's natural resources. Empirical findings were obtained from focus groups and an interview with a practitioner of Rongoā Māori. All interviews were semi‐structured.

The findings indicate that Māori enterprise involving indigenous flora and fauna is likely to be community based; with a proportion of these being non‐profit in nature. The transmission and protection of traditional knowledge regarding the use of plants is a key issue. Māori iwi (tribes) would benefit from further research into their models of community‐based entrepreneurship.

The paper would be useful for academics considering further exploration of Māori participation in the bio‐economy.

The paper is an exploratory study that has captured some Māori perspectives regarding the use of indigenous flora and fauna.

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).

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.