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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 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.

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.

Entrepreneurship by Indigenous people in Canada and Australia, while historically connected to the ancestral lands and traditional practices of Indigenous people, has been evolving and expanding in scope and nature. In this article, the authors aim to offer an integrative framework for capturing the contemporary dynamics and outcomes of entrepreneurship by Indigenous people as they pursue venture creation as part of their broader development aspirations.

Drawing on literature from place-based views of entrepreneurship and social identity theory, the authors develop a typology to account for four modes of entrepreneurship by Indigenous people along two contextual dimensions – Indigenous territory and Indigenous marker.

Indigenous practicing entrepreneurship may choose to conduct business within or outside of traditional lands and demonstrate more or less indigeneity in their business activities as they marshal resources and seek opportunities. The authors identify how these diverse Indigenous businesses contribute to the economic development among Indigenous communities as part of their ongoing struggle to rebuild their “nations” using business.

This article contributes by differentiating sociocultural vs economic resources in noneconomic contexts to develop a theoretical typology of Indigenous entrepreneurship. By detailing the relations between Indigenous territories and Indigenous lands and between Indigenous identity and Indigenous markers, the authors contribute to a more nuanced and practical conceptualization of Indigenous entrepreneurship.

Indigenous students that live in poverty experience contextual socio-economic factors with residual effects of lower educational outcomes than their non-Indigenous counterparts. Indigenous children that live in poverty often have fewer resources, are segregated, and continue to be marginalized in the classroom. The vicious cycle of low education levels for Indigenous peoples confines them to low paying employment or unemployment that results in ongoing poverty or being a statistic categorized as the working poor. The purpose of this research was to gain a better understanding of the strategies that teachers have animated in their classrooms, which they perceived to be successful in encouraging Indigenous students to attend school, remain in school, complete course credits, and persevere to graduate from high school. The intent was to discover the how-to strategies and advance working knowledge of pedagogical practices leading to improved educational experiences and achievement levels for Indigenous students. This chapter will present the observations and qualitative findings of the case studies conducted in New Zealand and Canada, wherein 14 teachers described what they did and what it looked like in their classrooms. A constructivist approach was utilized to make meaning and gain the interpretations from the participants. This was achieved by first viewing the interactions in the classrooms and, through the interview process, being able to garner a better understanding of what was witnessed from the point of view of the participants.

Climate change is recognised as a severe threat to human and planetary wellbeing. Many children and young people around the world have chosen resistance as their form of resilience in the face of the climate and biodiversity crises that threaten their current and future wellbeing. Their activism has widened the discourse pertaining to the climate emergency from a narrow focus on technical and scientific sources, bringing the discussion into broader public consciousness. In Aotearoa (New Zealand), the context for youth climate activism also reflects commitments to Māori, the Indigenous people, and to Pacific Peoples, given the ongoing impacts of histories of colonisation. This chapter draws from a range of focus group interviews with young Aotearoa (New Zealand) high school climate activists, and Māori and Pacific children and young people ranging in age from 10 into their 20s. Data were gathered during a recent small-scale project to develop a wellbeing guide which accompanies a climate change education programme for schools. It identifies the collective, collaborative leadership exhibited by these young people of diverse backgrounds, as well as their sophisticated analysis and advocacy for urgent remedies to address the climate crisis. It is argued that, instead of focussing on the blinkered continuation of restrictive assessment-driven pedagogies, teachers need to meet the moment of the current convergence of inter-related crises which include, along with the climate emergency, biodiversity loss, pandemic related exacerbation of socio-economic inequities, global conflict, and the unsustainable agenda of current global neoliberal economics. This can be done by supporting children and young people with knowledge and skills for climate action as they seek hope through active participation in endeavours to reshape their potential futures.

The study maps workplace stakeholders’ perceptions of living wage (LW) impacts in New Zealand. Empirical findings inform an inaugural model of LW impacts and contingent factors at individual, organisation, sector/industry and national levels.

Data from a national employee survey, semi-structured interviews with business sector representatives, and staff in two LW organisation cases were subjected to thematic content analysis.

Informants emphasised anticipated LW impacts amid complex workplace and regulatory dynamics. Employers/managers stressed its cost effects. However, employees, human resource (HR) advocates and other LW proponents highlighted employee “investment” impacts that improve worker productivity and societal circumstances.

This study highlights the need for further context-sensitive LW analysis. An initial model of LW impacts provides a framework for comparative and longitudinal work in other national contexts.

The proposed model categorises perceived LW effects and can inform policy development. Findings also stress a need for cross-agency initiatives to address LW concerns, including a key role for HR.

The findings highlight perceptions of a LW impacting within and beyond the workplace. Whilst higher-quality management is seen to encourage better-informed decisions about “going living wage”, a LW's positive socio-economic impacts require multi-lateral initiatives, suggesting that those initiatives are is part of wider obligations for policy makers to encourage decent living standards.

This study provides a much-needed and inaugural focus on the intertwined workplace and wider impacts of a LW, extending extant econometric analyses. The paper also synthesizes different data sources to develop an inaugural, context-sensitive model of perceived LW effects.

This chapter examines changing attitudes towards exhibiting Chinese immigration in New Zealand. Drawing on archival research and qualitative interviews with subject experts and visitors, three museums are discussed: national narratives at the New Zealand Maritime Museum in Auckland and The Museum of New Zealand Te Papa Tongarewa in Wellington; and regional representations at the Toitū Otago Settlers Museum in Dunedin.

The exhibition analysis shows that multicultural narratives of tangata tiriti immigration including Chinese only became prevalent in the 1990s, when changing attitudes in society at large and progressive immigration legislation influenced strategies of display.

These modernised national narratives propagate a multicultural paradigm. However, exhibiting Chinese immigration history constitutes only a small part of the larger mission of national museums. Accordingly, narratives of Chinese immigration remain superficial, serving celebratory representations of ethnic communities, while racism and discrimination are an important, but not central aspect of these narratives.

At the regional level, Toitū re-invented itself into a social history museum with a more inclusive and reconciliatory agenda, with a redesign in 2013 subsuming Chinese immigration into an intercultural narrative, featuring alongside other minority groups with a focus on cultural contact and exchange.

Nevertheless, all three museums still rely on narratives based on minorities and majorities arranged around a stable hegemony. Consultation and cooperation with Māori also reveal the wish to be presented as first people, set apart from tangata tiriti. That way biculturalism seems to act as a dividing force spatially, but thematically both immigration histories are more and more intertwined.

Within Aotearoa New Zealand (NZ) research, funding is sourced from a wide range of NZ and international governments, industries, and philanthropic organisations. This chapter primarily focusses on NZ government public sector funding of research and innovation and the impact this has on research management and administration (RMA) in NZ.

Along with an increase in the number and range of NZ organisations that compete for research funding, there has also been an increase in the complexity and range of roles that need to be undertaken by those involved in RMA. The Future Pathways green paper, released by the Ministry of Environment, Innovation & Employment in October 2021, has signalled a redesign of the ‘public’ research system, which could lead to further changes in the roles and responsibilities of RMA.