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This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

The study explores the nexus between Ibu-Ubu boyhood initiation and the conservation of cultural heritage in Afikpo, Southeast Nigeria. The study is motivated by the rarity of such cultural conservation through initiation rites in an age of Christian-inspired culture terrorism against Igbo traditional religion, arts and relics.

The study adopted cultural anthropological research method. The boyhood initiation rite was studied through participant observation of the initiation between September and November 2017. As a cultural anthropological study, oral evidence was derived from the men who had undergone the rite. Through the oral evidence, interpretations were given to the material culture, monuments and heritage that have been conserved through Ibu-Ubu initiation rite.

The study discovered that amid the deluge of Christian-motivated culture terrorism and erosion of Igbo cultural arts, relics and heritage, the people of Afikpo have preserved most of their tangible and intangible heritage through the Ibu-Ubu boyhood initiation rites.

This study will assist in the reinvigoration of campaigns on environmental and heritage conservation in Igboland. It is sufficient to posit that Igboland is ridden with myriads of environmental and cultural terrorism, perpetrated by some Christian fanatics. The study reveals the relevance of the boyhood initiation rites in ensuring the preservation and conservation of Igbo cultural heritage in a century marked with fanatical Christian evangelism, culture-terrorism and destruction of both tangible and intangible heritages, which the Christians have labelled evil, barbaric and fetish.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

This chapter analyses indigenous tourism as both a form of indigenous resistance and revindication and a public policy implemented jointly by public institutions, universities and non-governmental organisations (NGOs). The concept of indigenous tourism has a relatively short history in Chile. However, it has acquired particular importance in light of the country’s constitutional process, triggered by the social uprising of 18 October 2019. This process incorporates the recognition of indigenous peoples and their rights as transversal areas.

To explain the process, this chapter examines indigenous tourism from the standpoint of indigenous initiatives, considering the context in which it has developed while also looking at how this concept is incorporated into the public institutional framework. It also examines the different influences and political context of the concept’s installation and how it has acquired increasing importance and complexity in public affairs. Given that it requires a multidimensional and multilevel approach, it can be analysed as a wicked problem.

Finally, this chapter discusses how indigenous tourism takes a political form of revindication of rights and territorial control and as an alternative to the neoliberal and extractivist model of other types of tourism.

Governments frequently utilise tourism as a means of enhancing the economic participation of Aboriginal and Torres Strait Islander Peoples in Australia. Yet, the ‘systemic wickedness’ (Carson & Koster, 2012) of problems, purportedly addressed by government policies for Indigenous Australians more broadly, can arguably be seen as inhibiting the creation of a thriving and sustainable Indigenous tourism sector. For too long, authors have questioned the appropriateness and effectiveness of tourism policy developed for Aboriginal and Torres Strait Islander peoples (Hudson, 2016; Whitford & Ruhanen, 2010), and importantly, over and above governments’ apparent poor understanding of what ‘works’ and under what conditions, is the absence of First Nations peoples voices in driving the development of the First Nations sector. Utilising a wicked policy lens, this chapter explores Indigenous tourism policy in Australia and discusses the extent to which one particular initiative, the inaugural Queensland First Nations Tourism Plan (QFNTP) 2020–2025 addresses a range of complex and wicked policy challenges.

This paper explores the effects of land education on the practice of a White social studies teacher educator who wanted to teach about the ecological crisis.

The teacher educator used self-study methodology to analyze her experiences with local Indigenous leaders when she was a high school social studies teacher and currently as a social studies methods professor. Data sources included journals, field notes, course-related materials, and formal writings.

Through experiences, Indigenous leaders helped the teacher educator identify contrasting cultural paradigms to broaden her understanding of where she lives. This learning enabled the teacher educator to use the two paradigms in her teaching about place and the ecological crisis.

This research shows inner work that can position teacher educators to understand the value of Indigenous wisdom regarding place when teaching about the ecological crisis.

This article demonstrates the reach of Tuhiwai Smith’s ideas across Pacific research. It discusses the theoretical and practical influence of her seminal work Decolonizing Methodologies: Research and Indigenous Peoples through “holographic epistemology”, an indigenous way of viewing knowledge.

The authors present a talanoa (Pacific-style relational conversation) to explore Tuhiwai Smith’s legacy for Pacific Islander researchers and research. The talanoa between two academics at different career stages draws upon personal and professional research experiences and peer-reviewed published sources to explore the expansive and enduring legacy of Tuhiwai Smith’s life and ideas.

Decolonizing Methodologies has helped Pacific Islander researchers flourish, and Pacific Island research approaches gain legitimacy in higher education. Its epistemological influence can be seen in research which utilises knowledge of body, mind and spirit – holographic epistemology – and in indigenous innovations to qualitative research.

This article has value for those seeking to understand the epistemological underpinnings of indigenous approaches to research. It has originality in its presentation as a talanoa between two researchers who have found affirmation and academic freedom with Tuhiwai Smith’s ideas. It is also original in offering a Pacific perspective from a Hawaiian and a Samoan academic about the immense koha (gift) they have received from a Maori tuahine (sister).