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To explore the cultural context of Indigenous family entrepreneurs and to apply to them the concept of n-Culturals, thus contributing to validating the concept.

Interview data collected from Wayuu entrepreneurs in La Guajira region of Colombia and from Māori entrepreneurs in the Rotorua region of New Zealand were analyzed qualitatively. The analysis primarily focused on Wayuu entrepreneurs, with the results for Māori entrepreneurs used for comparison, to help to interpret the Wayuu data.

For Wayuu entrepreneurs, family members play a range of crucial roles in enterprise operations, with the family and the kin-centered local Indigenous community emerging as an informal organization surrounding the enterprise. Family is the source of Indigenous culture, while the mainstream culture is centered on global Western business culture, rather than the culture of the country. The Indigenous entrepreneurs integrate the values of the two cultures in managing their enterprises, thus acting as n-Cultural. Māori entrepreneurs who managed enterprises with a strong Indigenous character were similar in this respect to Wayuu entrepreneurs.

As n-Culturals integrating the values of Indigenous culture and the mainstream culture, Indigenous entrepreneurs develop valuable traits, becoming a valuable component of the human capital in their regions, even when their enterprises fail.

Existing research on multicultural individuals is largely limited to immigrants and expatriates. By characterizing Indigenous family entrepreneurs as n-Culturals, the present study contributes to validating the concept and opens the way for further research on how Indigenous entrepreneurs manage their multicultural identities.

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).

The purpose this paper is to determine the impact that culture and social capital has on indigenous entrepreneurs' business networking.

A comparative case study analysis was undertaken on a three‐nation sample of indigenous entrepreneurs in Australia, Hawaii and New Zealand. The specific research questions investigated were: does culture influence indigenous entrepreneurs' networking, and does social capital influence indigenous entrepreneurs' networking? Participants were stand‐alone commercial operators.

Reduced social capital for indigenous Australians resulted in active social networking to be a necessity in the operation of their basic business functions, the role of the family was negligible to negative, they were dependent on racial acceptance, they experienced little diversity in their networking, their business relationships were often that of dependence with a distinct separation between social and business networking interactions. The Hawaiians displayed a solid cultural capital base with spontaneous drivers in the interaction of relationships, networks were culturally accepted, the family role was supportive, a dynamic networking interaction ensued, networking was diverse and well maintained, they took an avid interest in their networking relationship which for many was personal and their networking relationships were highly integrated between their social and business spheres. Maori displayed a solid cultural capital base. Networks were culturally accepted, the family role was supportive, a dynamic networking interaction ensued with strong economic motivators, networking was diverse and well maintained, they took an avid interest in their networking relationship which culturally supported and their networking relationships were highly integrated between their social and business spheres.

This research provides an increased understanding of the business environment for policy makers, NGOs, business support organisations and the indigenous entrepreneurs themselves. The relationship between culture and social networking which is stimulated or reduced by the presence of varying levels of social capital can and will assist the indigenous entrepreneurs in their business planning.

This paper provides the reader with a new perspective on how the existence of social capital impacts on networking for indigenous entrepreneurs.

This study aims to examine entrepreneurial performance differences between indigenous Dayak women entrepreneurs of their high versus low enterprising tendency in Sarawak, Malaysia.

A quantitative approach was used for data collection and analysis. The population of this study was the indigenous women entrepreneurs in Sarawak, Malaysia. Primary data were collected from 129 indigenous women entrepreneurs using convenience sampling. The survey instrument for measuring enterprising tendency and entrepreneurial performance was adopted from the relevant literature. Data were analyzed using independent t-tests in Statistical Packages for Social Science.

This study found that indigenous women entrepreneurs with higher enterprising tendencies performed better than those with lower enterprising tendencies. A significant difference was found between entrepreneurs with a higher enterprising tendency and those with a lower enterprising tendency in three of the five entrepreneurial attributes: need for achievement, creative tendency and calculated risk-taking. Nevertheless, no significant difference was observed in need for autonomy and internal locus of control between the two groups of indigenous women entrepreneurs.

Very few studies are available in the Malaysian context explicitly concerning women entrepreneurs in general and indigenous Dayak women in specific. Therefore, this study provides novel insights into the relationship between enterprising tendency and entrepreneurial performance among indigenous Dayak women entrepreneurs in Malaysia.

Research in indigenous small business entrepreneurship in Australia is sparse. This paper aims to provide a review of the available literature culminating in a comprehensive model of characteristics, motivations and potential barriers to entrepreneurial activity.

The paper takes the form of a literature review.

“Push” factors were predominant as motivators for setting up business ventures and were strongly linked to the desire to improve severe disadvantage through very poor economic situations and negative racial stereotyping, discrimination and prejudice as well as addressing the needs of their community. Potential barriers to business development included lack of formal education, prior work experience, language barriers, culture conflicts and problems attaining sufficient finance. Female indigenous entrepreneurs faced both gender and racial discrimination.

This paper concludes with some suggestions on future research and government and policy directions to encourage indigenous Australian entrepreneurship as a means of economic development for this population.

The paper presents a unique comprehensive review and model of both male and female Australian indigenous entrepreneurs.

The purpose of this paper is to explore the personal profile and entrepreneurial activities of indigenous Ghanaian women and to provide updated research to raise awareness about the significant impact of the indigenous women‐run small to medium‐sized enterprises on Africa countries' economies.

The study employed a mixed methodology research design where both qualitative and quantitative methods were used. Mail surveys were used to collect data from 241 indigenous Ghanaian women and in addition, 20 of these women were purposefully selected and interviewed.

Indigenous Ghanaian women were found to exhibit many similarities with their counterparts in other countries in terms of their personality traits. However, they differed in other aspects such as their educational backgrounds and modes of entrepreneurial skills acquisition. Through their entrepreneurial activities the women have made substantial contributions to the economic growth of Ghana in terms of innovation, job creation, and reduction in poverty and unemployment.

The main limitation is the restricted locale of the sample. The sample however is a reasonably representative of all the ten municipalities and indigenous communities in Ghana, and as a result the findings can be generalized to all indigenous women entrepreneurs in Ghana.

The paper shows that the indigenous women's small businesses are very important to economic and social development. Indigenous women's entrepreneurship, properly harnessed, has great potential as a tool for transforming African economies.

This paper contributes to the literature due to the scarcity of publications about indigenous women's economic activities in Africa. The paper is useful for policy makers in Africa and researchers wishing to pursue indigenous entrepreneurship and gender studies.

This paper aims to address the notion that the relationship between being indigenous and business success is inconclusive because there are tensions between indigenous values and business success. The research questions are: How do indigenous entrepreneurs define success? Does the third space create a different meaning of success in the indigenous context?

A qualitative approach was adopted for this study because the ability to define success requires subjective meanings. Participants’ lived experiences and stories were the main sources of information. Open conversational-style interviews were used because they allow participants to freely share their stories.

A defining line is that not all indigenous entrepreneurs have the same view of success. The homogeneity that emanates from sharing indigeneity does not equal unity in views, but shows that people from the same group can view success differently. However, the meaning and views formed are also connected to the wider community, relationships and predominant values that characterise the social cultural context of the entrepreneur.

This study focuses on one indigenous group; more studies need to be conducted to gain wider variation on the meaning of success in indigenous entrepreneurship and how indigenous subculture alters these meanings.

The findings of this study show that success for indigenous entrepreneurs should be defined based on individual philosophy. Hence, practitioners should endeavour to clarify what success means from the initial stage of the business to avoid misconception and make this clear to others that are connected to the business.

This paper suggests a different view of success in an indigenous context using the hybridity viewpoint to explain why success can be perceived using the in-between space without opposite binary.

This study aims to investigate the influence of social and spatial embeddedness on indigenous rural entrepreneurship in Amazon/Brazil. Rural entrepreneurship has increased in recent years. Some studies have focused on the relevance of spatial embeddedness in understanding this phenomenon, whereas others have highlighted the importance of social embeddedness. Although some scholars have associated both construct dimensions to understand rural entrepreneurship in developed economies, such an association remains scarce when considering both emerging and developing contexts.

The strategy was qualitative, using the integrated case study method. The case was the Paiter-Suruí indigenous tribe in the Amazon region, Brazil, recognized for the entrepreneurship of their community. Fourteen indigenous rural entrepreneurs participated in the study.

Field data show that entrepreneurs embed themselves in dense social networks that influence their decisions, including those involving the creation of enterprises. In addition, entrepreneurs are deeply embedded in rural territoriality (spatial), impacting how they create and seek to develop their own ventures.

The study of an empirical context that is still poorly explored has made two main contributions to the social and spatial embeddedness literature. First, evidence shows social influence on spatial embeddedness and vice versa, suggesting the need to integrate both perspectives. Second, this study contributes to the literature on rural entrepreneurship by shedding light on novel strategies for developing such enterprises. In addition, this study emphasizes the relevance of investigating the challenges that hinder rural entrepreneurial development in emerging and developing contexts.

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.

This study aims to investigate the Malaysian Mah Meri Indigenous tourism entrepreneur’s personality, experience, sense of community traits and current challenges in community-based tourism (CBT)-related businesses.

Semi-structured interviews were conducted to gather data from 10 Indigenous tourism entrepreneurs. Data were analysed using the NVivo 11 software.

The qualitative content analysis found three broad themes. Firstly, the authors found that the Mah Meri community possesses unique self-efficacy personality characteristics, significantly predicting their unsustainable entrepreneurial behaviours. Secondly, they are willing to share their values, beliefs and interests in their business offerings, which reflect their sense of community. Even with considerable entrepreneurial experience through learning from local wisdom and upskilling efforts by the government, the authors found that the community limitation mainly concerns the lack of early education, uninventive entrepreneurship practices and financial assistance.

This study provides an improved understanding of the Indigenous business environment for policymakers and Indigenous entrepreneurs. We found entrepreneurial personality, experience, sense of community determine and structure their CBT entrepreneurial activities.

This study provides a new perspective on Indigenous tourism entrepreneurs’ personalities, experiences, sense of community traits and challenges. The study also suggests encouraging sustainable Indigenous entrepreneurship practices for economic development, self-determination and community sustainability.