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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 complimentary 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.

Women’s indigenous organizations have existed for years in the Colombian Amazon. Yet, information about their members’ motivations and the opportunities and barriers those organizations face is missing in the literature on the indigenous movement, ecofeminist struggles, and efforts for a good life in Colombia. This chapter analyzes the connection between women’s indigenous organizations and the territory’s efforts to contain climate change. Two sources inform our understanding of the relationship: the systematization of the main program in Colombian institutional history supporting indigenous women’s led associations linked to conservation efforts, “Women Caregivers of the Amazon” and the mapping of indigenous women’s organizations in the region. This chapter offers a critical impact evaluation of the program “Women Caregivers of the Amazon,” analyzing the way in which the ecological native discourse, particularly on environmental practices of indigenous women, has permeated conservation initiatives in the Colombian Amazon. The impact this has had on women’s participation in self-governance and environmental governance remains to be analyzed. However, mapping indigenous women’s organizations in 2021 offered relevant information on those organizations and their care and conservation practices in the Amazon Forest. In turn, the systematization of “Caregivers of the Amazon” results offers an updated analysis of the scope, limitations, best practices, and lessons learned in developing the projects. A longitudinal and comparative analysis of these two sources of information will lead to an understanding of the incidence of intergovernmental and civil society actions for mitigation and adaptation to climate change carried out by indigenous women’s organizations.

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

To ensure that students are well prepared to successfully analyze this case, they should be familiar with the following concepts, theories and principles:

▪ Stakeholder theory

▪ Concept of duty to consult and accommodate

▪ Concept of social license to operate (SLO)

▪ Concept of indigenous economic self-determination

▪ Indigenous world view

▪ Seventh generation principle

▪ Cree principles

▪ Dene principles

The information provided in this case was gathered by the authors through face-to-face interviews, phone interviews, e-mail exchanges and secondary research. Meadow Lake Tribal Council (MLTC) separates business operations from council operations through use of corporate entities (as shown in Exhibit 1 of the case). Meadow Lake Tribal Council II (MLTCII) is the corporate entity that oversees two companies referenced in the case: Mistik Management and NorSask Forest Products LP. Interviews were conducted with the General Manager at Mistik Management, Certification Coordinator at Mistik Management, Chief of Buffalo River Dene Nation, Chief of Waterhen Lake First Nation, MLTC Vice-Chief, Board Member and Advisor to MLTCII, President and CEO of MLTCII, MLTCII Business Development Consultant and a former consultant with MLTC, NorSask Forest Products and Mistik Management.

Mistik Management Ltd., a forestry management company co-owned by the nine First Nations of MLTC, was a leader in economic reconciliation in 2022. However, the company had dealt with significant challenges not long after it was established in 1989. Richard Gladue, former Chief of the one of MLTCs Member First Nations and a leader in economic development at MLTC, had been actively involved in establishing the organization. Gladue loved the life and vitality of the boreal forest in the Meadow Lake region and felt a sense of responsibility to take care of the forest and the land for generations to come. This responsibility was balanced with the acknowledgement that the forest also provided vast economic development, employment and wealth generation opportunities for MLTC and its Member First Nations.

In the early 1990s, MLTC and Mistik Management dealt with a year-long blockade by a group of protesters that included members of Canoe Lake Cree First Nation, one of the Member First Nations of MLTC. They had not been consulted on Mistik’s processes and policies, and the company’s clear-cut logging had affected their ability to continue their traditional way of life and practices on the land. After the incident, Mistik Management moved more quickly to invest in a co-management process that they were still refining and using in 2022 when consulting with Indigenous groups and communities.

A natural resource economy brings together Indigenous peoples, industry and government. In this case, students will learn about the important role that relationships play and how decisions are made when balancing complex legal, environmental and economic interests. Students will learn about the history of duty to consult and accommodate in Canada; conduct a stakeholder analysis and reflect on how decisions affect stakeholder interests; and make recommendations for meaningful Indigenous engagement strategies using the concept of social license and indigenous principles.

This case is suitable for use in undergraduate courses on indigenous business, ethical decision-making, public policy and/or natural resource development. There may also be applications in other fields of study, including anthropology, economics and political science.

If the case is used in an indigenous business course, it would be best positioned in the last third of the class, after topics such as duty to consult and accommodate, social license and meaningful engagement with indigenous communities have been covered. If used in an ethical decision-making course, it would be best used when discussing stakeholder theory and engaging in stakeholder analysis. If used in a public policy course, the case could be used to start a discussion around the duty to consult and accommodate indigenous communities in Canada. If used in a natural resource development course, the case would be best used as an example of indigenous economic development.

This paper aims to propose a conceptual framework for integrating information and communication technologies (ICT) into teaching practices for educators in rural Ghana lacking computer and internet access. Bridging the rural–urban digital divide is critical for equitable quality education. This research identifies distinct infrastructure, financial, human, and socio-cultural challenges of ICT adoption in underserved Ghanaian schools through an exhaustive literature review. The framework provides tailored strategies to empower teachers to leverage ICT for innovative pedagogy despite limitations. Ultimately, the goal is to offer pragmatic, evidence-based solutions to advance ICT-enabled instruction and digital equity in marginalized settings.

This study utilizes a qualitative literature review methodology to develop a conceptual framework for ICT teaching techniques tailored to the rural Ghanaian context. Published empirical studies, theoretical papers, and reports focused on ICT education in developing countries, particularly sub-Saharan Africa, were systematically reviewed across multidisciplinary databases. Relevant theories and models, like TPACK and SAMR, were analyzed to determine appropriate modifications for the framework design. The proposed strategies emphasize affordable technologies, teacher training, localized content, and culturally relevant pedagogies selected based on evidence from literature to address the unique barriers and needs of the rural setting.

The literature review revealed profound infrastructure, financial, human, and socio-cultural barriers to ICT adoption in rural Ghanaian schools. These include lack of electricity, internet, hardware, and software alongside inadequate teacher training and support. The proposed conceptual framework offers solutions including leveraging low-cost technologies like mobile devices, prioritizing teacher professional development, developing localized digitally-enabled resources, and fostering community participation. Culturally relevant pedagogies are also emphasized. This tailored, evidence-based approach holds promise for enhancing ICT-enabled instruction and bridging digital divides to promote equitable quality education. Further findings will emerge through framework implementation and evaluation.

This conceptual framework requires implementation and evaluation to truly determine its impact and effectiveness in the intended rural Ghanaian context. As a literature review, primary data collection was not undertaken. Practical application of the framework in schools can yield direct insights through surveys, interviews, observations, and analysis of key educational outcomes pre and post-implementation. Comparisons with control groups may further illuminate its efficacy. Monitoring and adaptation over time is also essential. Ultimately, this research sets the foundation for praxis-oriented work transforming ICT integration in marginalized communities to advance digital equity and inclusion.

This research provides an evidence-based, context-aware framework with pragmatic solutions to enhance ICT-enabled teaching and learning in underserved rural Ghanaian schools. It offers guidance to teachers, administrators, and policymakers on integrating technology despite infrastructure and resource constraints. The emphasis on cost-effective innovations, educator training, localized content, and community participation can inform planning and investments in ICT education. Broader applications include adapting the framework for other developing country contexts facing comparable challenges. Overall, this work promotes digital equity and quality education access, catalyzing social development and aligning with the UN Sustainable Development Goals.

This research highlights the urgent need to address digital divides exacerbating educational inequalities between rural and urban communities in Ghana. Lack of technology access and utilization in rural schools threatens to widen gaps in skills, capabilities, and opportunities for students. Strategic integration of ICT can promote social inclusion, cultivate digital literacy, and equip youth to participate in the global digital economy, thereby enhancing prospects. More broadly, advancing digital equity and ICT-enabled education empowers marginalized groups, fosters community empowerment, and drives progressive social change. This work underscores that localized, context-appropriate solutions are pivotal for promoting development and social justice.

This research fills a crucial gap by proposing a conceptual framework tailored specifically for integrating ICT in teaching practices in rural Ghanaian schools lacking digital access, responding to context-specific barriers and needs. While extensive literature examines ICT education models globally, few studies offer localized strategies for resource-constrained environments. This framework adapts established models based on a systematic literature review, emphasizing affordability, capacity building, and cultural relevance. By synthesizing evidence-based, pragmatic solutions to advance ICT-enabled instruction in marginalized settings, this work provides a valuable foundation for praxis transforming rural education. The localization approach could inform frameworks for other developing regions.

This empirical study aims to explore how actors in specific human resource practices (HRPs) such as line managers (LMs) impact employee productivity measures in the context of financial institutions (FI) banks.

This cross-country study adopted a qualitative methodology. It employed semi-structured interviews to collect data from purposefully selected 12 business facing directors (BFDs) working in the top 10 banks in Nigeria and the UK. The data collected were analysed with the help of the trans-positional cognition approach (TPCA) phenomenological method.

The findings of a TPCA analytical process imply that in the UK and Nigeria’s FIs, the BFDs line managers’ human resources practices (LMHRPs) resulted in a highly regulated workplace, knowledge gap, service operations challenges and subjective quantitatively driven key performance indicators, considered service productivity paradoxical elements. Although the practices in the UK and Nigerian FIs had similar labels, their aggregates were underpinned by different contextual issues.

To support LMs in better understanding and managing FIs BFDs productivity measures and outcomes, we propose the Managerial Employee Productivity Operational Definition framework as part of their toolkit. This study will be helpful for banking sectors, their regulators, policymakers, other FIs’ industry stakeholders and future researchers in the field.

Within the context of the UK and Nigeria’s FIs, this study is the first attempt to understand how LMHRPs impact BFDs productivity in this manner. It confirms that LMHRPs result in service productivity paradoxical elements with perceived or lost productivity implications.

This chapter traces the origin of racism and reviews the historical and contemporary debates around race and racialisation in western thought. There are persistent disagreements surrounding the origin and nature of racism. Because of the evolution of racist ideas, behaviours and institutional practices and policies, there are various views about the meaning and analytical application of racism. This chapter explores how ideas of race – understood as innate and immutable human differences that can be classified and ranked hierarchically based on race – has emerged in western history and evolved over time. It examines how this has influenced social and political practices and associated policies across the evolution of modernity. The chapter specifically discusses the Atlantic slave trade and how it shaped the historical development of race and racism within the context of colonialism. It concludes with a discussion and critical review of some of the racist systems and policies which have been enforced across different multiracial countries.

The purpose of this paper is to analyze the incorporation, prioritization and depth of equity, diversity and inclusion (EDI) initiatives in tourism industry restart policies of Canadian provinces and territories. This study investigates how the detailing of EDI in policies determine the priority in emancipating tourism workers from the inequities exacerbated during the pandemic. Such investigation enables a better understanding of the complexities, tendencies and rationale of involving EDI in the tourism industry’s recovery.

The research investigated the presence and prioritization of equity, diversity, and inclusion using systematic text analytics of 38 publicly available restart plans and statements from 52 government and non-government agencies. Using web-based software Voyant Tools to assist in text analytics, a hybrid deductive-inductive coding approach was conducted.

Key outcomes from the analysis revealed scarce to no full and dedicated content on EDI as a holistic initiative necessary for tourism industry relaunch. This lack of EDI content was a result of the greater impetus to prioritize economic generation and limited data due to practical and ideological issues. Results also suggested the tokenizing of EDI in some policies.

Difficulties in data used for research include the lack and availability of restart policies specifically for tourism; most policies were generalized and referred to economic recovery as a whole. Studies of tourism-specific EDI issues were also limited.

The research is revelatory for investigating EDI prioritizations in restart policies even among well-developed and worker-diverse tourism industries such as in Canada, where inequities and injustices to women, Black, Indigenous, gender-diverse, and newcomer tourism workers among others have been withstanding.

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.