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This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

Michael Beyerlein is Director of the Center for Collaborative Organizations (www.workteams.unt.edu) and Professor of Industrial/Organizational Psychology at the University of North Texas. His research interests include all aspects of collaborative work systems, organization transformation, work stress, creativity/innovation, knowledge management and the learning organization, and complex adaptive systems. He has published in a number of research journals and has been a member of the editorial boards for TEAM Magazine, Team Performance Management Journal, and Quality Management Journal. Currently, he is senior editor of the Elsevier annual series of books Advances in Interdisciplinary Studies of Work Teams and the Jossey-Bass/Pfeiffer Collaborative Work Systems series. He has authored or edited 15 books. His most recent are Beyond Teams: Building the Collaborative Organization (2002), The Collaborative Work System Fieldbook (2003), and Team-based Organizing (2003). He has been involved in projects at the Center for Collaborative Organizations (formerly, The Center for the Study of Work Teams) with such companies as Boeing, Shell, NCH, AMD, Raytheon, First American Financial, Westinghouse, and Xerox and with government agencies such as Veterans Affairs, DCMAO, EPA, and the City of Denton.Douglas A. Johnson is director of the Industrial/Organizational psychology program, professor of psychology, and associate director of the Center for Collaborative Organizations at the University of North Texas. He has published research in a variety of areas ranging from teams, leadership and job satisfaction, to operant conditioning and interpersonal attraction. He co-founded and served as president of the Dallas-Fort Worth Organizational Psychology Group (now Dallas Area Industrial/Organizational Psychologists), and participated in the creation of the Dallas office of the consulting firm, Personnel Decisions International, from whom he recently retired.Susan Tull Beyerlein holds a Ph.D. in organization theory and policy with a minor in education research from the University of North Texas. Since 1995, she has been an instructor of business and psychology at Our Lady of the Lake University in Irving, Texas. Susan has served as a research scientist/project manager with the Center for Collaborative Organizations at the University of North Texas, and has been a recipient of research grant awards from the Association for Quality and Participation, the National Science Foundation, and corporate donors. Since 1995, she has co-edited the Elsevier/JAI Imprint annual book series entitled, Advances in Interdisciplinary Studies of Work Teams, and has served as an ad hoc reviewer for The Academy of Management Review. She has been a member of the Jossey-Bass/Pfeiffer Collaborative Works Systems series since its inception. Susan has published book reviews on contemporary business offerings in Business and the Contemporary World, and her work has also appeared in Structural Equation Modeling: A Multidisciplinary Journal, Journal of Management Education, Empirical Studies of the Arts, and Multiple Linear Regression Viewpoints. She is a member of the Academy of Management, Beta Gamma Sigma – the honor society for collegiate schools of business, and Phi Kappa Phi National Honor Society.

What is it about academia anyway? We profess to hate it, spend endless amounts of time complaining about it, and yet we in academia will do practically anything to stay. The pay may be low, job security elusive, and in the end, it's not the glamorous work we envisioned it would be. Yet, it still holds fascination and interest for us. This is an article about American academic fiction. By academic fiction, I mean novels whosemain characters are professors, college students, and those individuals associated with academia. These works reveal many truths about the higher education experience not readily available elsewhere. We learn about ourselves and the university community in which we work.

We examine whether Douglas and Santerre's (1990) substitutes hypothesis obtains for bank holding companies (BHCs); i.e. whether degree of ownership concentration and salary incentives are alternative methods of aligning BHC CEO incentives with those of shareholders. Also examined is the relation between CEO salary and bonus and CEO tenure. Using a sample of 95 BHC drawn from the 1990 Forbes magazine compensation survey, we regress CEO salary and bonus against ROE, stock return, two measures of ownership concentration, and a CEO tenure variable. Our results 1) support the substitutes hypothesis as applied to BHCs, and, 2) find a negative relation between CEO salary and bonus and CEO tenure.

Complex collaboration refers to situations where working together effectively across boundaries is critical for complex projects and problems. This work often involves projects of large scope and long duration. The knowledge of a variety of disciplines may be involved. Such projects may cross organizational, national, and/or cultural boundaries. The problem of managing such situations includes ambitious schedules, conflict of cultures and practices, massive amounts of information, multiple languages, and ambiguity of roles and responsibilities. Complex collaboration represents a capability that is essential to effective execution in such situations as new product development, mergers and acquisitions, joint ventures, and supply chain management, as well as large government projects. A number of issues emerge in examining complex collaboration, including: unit of analysis, critical relationships, resource development, virtual teaming, key skills, and improvement processes.

This paper aims to explore the well-being impacts of social enterprise, beyond a social enterprise per se, in everyday community life.

An exploratory case study was used. The study’s underpinning theory is from relational geography, including Spaces of Wellbeing Theory and therapeutic assemblage. These theories underpin data collection methods. Nine social enterprise participants were engaged in mental mapping and walking interviews. Four other informants with “boundary-spanning” roles involving knowledge of the social enterprise and the community were interviewed. Data were managed using NVivo, and analysed thematically.

Well-being realised from “being inside” a social enterprise organisation was further developed for participants, in the community, through positive interactions with people, material objects, stories and performances of well-being that occurred in everyday community life. Boundary spanning community members had roles in referring participants to social enterprise, mediating between participants and structures of community life and normalising social enterprise in the community. They also gained benefit from social enterprise involvement.

This paper uses relational geography and aligned methods to reveal the intricate connections between social enterprise and well-being realisation in community life. There is potential to pursue this research on a larger scale to provide needed evidence about how well-being is realised in social enterprises and then extends into communities.

A day rarely passes without there being discussion of the major changes which organizations in both the public and private sectors, are undergoing to become more effective. The case for change is often said to be driven by the imperatives of an increasingly demanding marketplace; and this case is often expressed in a seductive rhetoric which utilizes maxims and metaphors drawn from the ideological resource of the marketing concept. The authors believe that the current penchant for couching change initiatives in the language of marketing exposes some of the limitations of the marketing concept. Discusses these limitations and addresses the problems which constrain the use of the marketing concept as an ideological resource.