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The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.

It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.

The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.

This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.

The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.

A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

In the 21st century, placing higher education institutions in the global world has become the norm. Therefore, many higher education institutions in Ghana and across the globe have set out to internationalise or become world-class universities as part of their strategic ambitions. Thus, finding ways to become visible on a global scale and transcend beyond the countries in which they operate has become of major interest to most universities. The authors of this chapter were curious to determine how universities adopt imported organisational templates as a strategic ambition. One should not assume that the semblance of such imported concepts is mere institutional isomorphism stemming from internationalisation and globalisation. The study employed semi-structured interviews and institutional documents as data collection tools among ten (10) university actors in a flagship university in Ghana. The study used postcolonial theory to critically examine the drivers and current practices embedded in dominant hegemonic global discourses, such as internationalisation. The findings revealed that the drivers and reforms underpinning university internationalisation ambition are framed within economic rationalities, producing human capital, self-marketisation to promote visibility, and a quest for global competition couched within global neoliberal ideology. The study recommends the need for university actors to (re)focus and (re)evaluate university internationalisation discourse to ensure a balance between local relevance and global forces.

This chapter discusses the experiences of black men who encounter the phenomena of a mental health diagnosis, detention and death in a forensic setting in England. Although there are black women with mental health issues who have also died in forensic settings, the occurrence is significantly higher for men who become demonised as ‘Big, Black, Bad and dangerous’. The author discusses the historical over representation of mental ill health amongst black people in the general community and the plethora or reasons attributed to this. The author then discusses the various points of entry into the criminal justice system, where black men with mental health issues are over represented. The author explores some inquiries into the deaths of black men in custody and the recommendations that were subsequently made, which successive governments have failed to act upon. The author argues that the term ‘Institutional Racism’ is insufficient to explain this phenomenon; and offers her own theoretical interpretation which is a combination of systemic racism influenced by post-colonial conceptualisation

Purpose – The purpose of this chapter is to consider the (re-)emergence of the sport waka ama (outrigger canoe) in light of the broader historical, social, political, cultural and economic landscape of ‘post-colonial’ Aotearoa/New Zealand.

Design/methodology/approach – The chapter draws upon a micro-ethnography of the 2011 Waka ama national competition to elucidate the ways in which the sport serves as an important site for sharing Māori identities and culture. The empirical aspects of the chapter utilise observations and semi-structured interviews with key gatekeepers of waka ama in Aotearoa/New Zealand and participants in the sport.

Findings – The key findings of the study offer new insights into the relationship between the (re-)emergence of waka ama and the wider context of ‘post-colonial’ Aotearoa/New Zealand.

Research limitations/implications – The restricted timeframe that the research took place within could be viewed as a limitation to the research project.

Originality/value – The chapter provides an alternative reading of the sport waka ama within ‘post-colonial’ Aotearoa/New Zealand. To date there has been little research conducted on the role sport has played within the process of colonisation in Aotearoa/New Zealand. There has also been limited research that illustrates the role of waka ama, as a uniquely indigenous sport, as a vehicle of social change within indigenous communities. The authors highlight the unique nature of waka ama and provide an alternative commentary on the colonial/neocolonial forces that have impacted waka ama in its emergence.

This chapter discusses a number of well-known African Philosophies of Education (APE) that could significantly improve the development of an international educational leadership curriculum. These include Preparedness/Preparationism, Utilitarianism/Functionalism, Communalism; Holisticism and Perennialism, Ethnophilosophy, Ubuntu, Community, Reasonableness, Moral Maturity, Maat or Ma'at African philosophies discovered from papyrus manuscripts including Imhotep, The Teachings of the Vizier Ptahhotep, The Tale of the Eloquent Peasant, and The Dialogue of a Man with his Soul, Kemit and As Above so Below, etc. In so doing, I identify the salient values of these philosophies, bringing out their qualities as well as their limitations, and discussing ways in which they could be incorporated into the contemporary field of developing an international leadership curriculum. This chapter first reviews contemporary literature on African Indigenous Education (AIE) and APE and their relevance in developing an international leadership curriculum using a descriptive and analytical interpretive approach then proposes an epistemic leadership theoretical framework to guide the delivery of APE in educational leadership learning. Such a leadership curriculum framework could be developed as part of the de-colonial epistemic movement within the Global South. The chapter concludes that while the link between APE, policy and practice is significant and new in the context of educational leadership curriculum research, its survival depends on the establishment of such a de-colonial epistemic theoretical framework.

This chapter considers a narrative attuned to the tensions of bicultural performativity (blackness and whiteness) and how that performance relates to the politics of dislocation within the context of pursuing an advanced degree at a prestigious university. It does so by providing moments from my own narrative of self that focuses on an interrupted and hybridized racial project. In this chapter, I attempt to engage the reader by communicating the subjectivity of such moments in a provocative, fragmented, and emotionally charged self-reflexive manner. My own narrative, its performative element, and its racialized nature, are then considered in relation to larger sociological contexts and forces that present bicultural racial formations and their boundary transgression as a regulatory mechanism. Out of these narrative examples, I emphasize the growing centrality of performance studies as a frame of analysis.