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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.

This chapter is in part a review of the educational state of indigenous Filipino peoples (IPs) through the lens of Critical Race Theory (CRT). Reports and observations from various literature on IPs in the Philippines were cited to show that the IPs' general educational, economic, social, and cultural situations similarly illustrate the following tenets of the CRT: (1) race is a social construct; (2) racism (discrimination against IPs in this case) is pervasively common; (3) active pursuit of equality happens only when it benefits all; (4) racism (discrimination against IPs in this case) is usually intertwined with abuses, inequities, or oppressions related to gender, religion, sex, economic status, education, physical state, mental capacity, and other variables; (5) racial groups (indigenous groups in this case) have perspectives that run counter to the mainstream perspective; and (6) laws and policies are not neutral when they do not eradicate social inequality. To develop a socially just or highly inclusive curriculum for indigenous students, it is necessary to involve organic resource persons in crafting or modifying a curriculum that responds well to the needs of the IPs. This is an imperative government and education agenda if the Filipino people are aiming to attain high-level inclusive and organic education for the IPs in the Philippines.

Entrepreneurship by Indigenous people in Canada and Australia, while historically connected to the ancestral lands and traditional practices of Indigenous people, has been evolving and expanding in scope and nature. In this article, the authors aim to offer an integrative framework for capturing the contemporary dynamics and outcomes of entrepreneurship by Indigenous people as they pursue venture creation as part of their broader development aspirations.

Drawing on literature from place-based views of entrepreneurship and social identity theory, the authors develop a typology to account for four modes of entrepreneurship by Indigenous people along two contextual dimensions – Indigenous territory and Indigenous marker.

Indigenous practicing entrepreneurship may choose to conduct business within or outside of traditional lands and demonstrate more or less indigeneity in their business activities as they marshal resources and seek opportunities. The authors identify how these diverse Indigenous businesses contribute to the economic development among Indigenous communities as part of their ongoing struggle to rebuild their “nations” using business.

This article contributes by differentiating sociocultural vs economic resources in noneconomic contexts to develop a theoretical typology of Indigenous entrepreneurship. By detailing the relations between Indigenous territories and Indigenous lands and between Indigenous identity and Indigenous markers, the authors contribute to a more nuanced and practical conceptualization of Indigenous entrepreneurship.

In Australia, there are agencies funded by the government to provide support to Indigenous peoples wishing to start a business and to provide ongoing support for their businesses. In this chapter, we highlight the government-funded agencies mentioned by Indigenous small business owners and provide insights into their experiences. Informing this chapter are 36 interviews with 30 Indigenous small business owners and 6 Indigenous business stakeholders from urban, rural, and remote areas of Australia. We explore the practice of support from an axio-onto-epistemological perspective. We use the theory of practice architectures lens to analyse the data, identifying how the practice of support is enabling and constraining Indigenous small business owners. Next, we share how these government-funded agencies are understood to be used according to Indigenous stakeholders. Last, we recommend improvements that may further support and sustain Indigenous small businesses.

Indigenous students that live in poverty experience contextual socio-economic factors with residual effects of lower educational outcomes than their non-Indigenous counterparts. Indigenous children that live in poverty often have fewer resources, are segregated, and continue to be marginalized in the classroom. The vicious cycle of low education levels for Indigenous peoples confines them to low paying employment or unemployment that results in ongoing poverty or being a statistic categorized as the working poor. The purpose of this research was to gain a better understanding of the strategies that teachers have animated in their classrooms, which they perceived to be successful in encouraging Indigenous students to attend school, remain in school, complete course credits, and persevere to graduate from high school. The intent was to discover the how-to strategies and advance working knowledge of pedagogical practices leading to improved educational experiences and achievement levels for Indigenous students. This chapter will present the observations and qualitative findings of the case studies conducted in New Zealand and Canada, wherein 14 teachers described what they did and what it looked like in their classrooms. A constructivist approach was utilized to make meaning and gain the interpretations from the participants. This was achieved by first viewing the interactions in the classrooms and, through the interview process, being able to garner a better understanding of what was witnessed from the point of view of the participants.

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.

Social marketing and government policy are intertwined. Despite this, policy analysis by social marketers is rare. This paper aims to address the dearth of policy analysis in social marketing and introduce and model a methodology grounded in Indigenous knowledge and from an Indigenous standpoint. In Australia, a minuscule number of First Nations people complete doctoral degrees. The most recent, major policy review, the Australian Council of Learned Academies (ACOLA) Report, made a series of recommendations, with some drawn from countries that have successfully uplifted Indigenous doctoral candidates’ success. This paper “speaks back” to the ACOLA Report.

This paper subjects the ACOLA Report, implementation plans and evaluations to a detailed Indigenous Critical Discourse Analysis using Nakata’s Indigenous standpoint theory and Bacchi’s Foucauldian discourse analysis to trace why policy borrowing from other countries is challenging if other elements of the political, social and cultural landscape are fundamentally unsupportive of reforms.

This paper makes arguments about the effects produced by the way the “problem” of First Nations doctoral education has been represented in this suite of Australian policy documents and the ways in which changes could be made that would actually address the pressing need for First Nations doctoral success in Australia.

Conducting policy analysis benefits social marketers in many ways, helping to navigate policy complexities and advocate for meaningful policy reforms for a social cause. This paper aims to spark more social marketing policy analysis and introduces a methodology uncommon to social marketing.

This chapter provides a brief overview of community sanctions in Australia and examines the extent to which McNeill’s analysis in Pervasive Punishment (2019) is applicable in the Australian context. Two key issues in the Australian context are, firstly, state and territory-level variations within a federal political structure, and secondly, disproportionate Indigenous imprisonment and community sanction rates and the generally destructive impact of the criminal legal system on Indigenous communities and peoples. The chapter argues that developing a better agonistic politics around community sanctions requires descending from the broad level of historical and sociological analysis to examine state and territory-level variations in judicial and correctional structures, histories and cultures. Further, that Australian community sanctions cannot be understood without a primary focus on the differences between Indigenous and non-Indigenous rates, experiences and meaning. The key to addressing the destructive impact of criminal legal processes and practices on Indigenous peoples lies in developing Indigenous governance, empowerment, self-determination, sovereignty and nation-building. Two recent developments promoting Indigenous governance are examined: the Uluru Statement from the Heart and Justice Reinvestment projects initiated by First Nations communities, highlighting the importance of activism, contest and struggle by community organisations.

Senior Indigenous leadership positions across the Australian higher education sector has increased over the past decade. Despite this advancement, there is limited understanding in terms of how to best integrate Indigenous leadership into existing governance structures of Australian universities. In 2018 the Walan Mayiny: Indigenous Leadership in Higher Education project commenced, aimed at establishing a model of best practice for the inclusivity of Indigenous leadership in higher education governance structures. This article presents key findings from the project, namely, a model of senior Indigenous leadership within the Australian universities based on the perceptions of a group of Indigenous academics.

Through qualitative semi-structured interviews with Indigenous academic staff, the perceived value, characteristics and challenges of senior Indigenous leadership were examined. The varying opinions held by Indigenous academics in relation to the qualifications and experience required to fulfil a senior Indigenous leadership position were also highlighted. In doing so, a model of senior Indigenous leadership within the Australian higher education system is presented. The model of best practice presented in this article is underpinned by Indigenous Institutional Theory (Coates et al., 2022), a theoretical framework developed from the Walan Mayiny study.

The research findings highlight the diverse opinions of Indigenous academics in relation to the qualifications and experience required to fulfil a senior Indigenous leadership position. The six essential components are built upon the core characteristics, values and behaviours that senior Indigenous leaders need to have according to Indigenous academics, in order to advance Indigenous success within the academy.

Given Australian universities are being called upon to ensure that senior Indigenous leaders are in the best position possible to forge institutional change, senior Indigenous leaders within the academy may find the contextual Indigenous leadership model beneficial. The model allows one to uphold cultural integrity and fulfil the responsibilities and obligations of their higher education institution, while being able to serve their Indigenous colleagues and communities, leading to the advancement of Indigenous higher education outcomes. Importantly, the model can be adapted to suit all First Nations Peoples globally, who also find themselves working within the shackles of Western institutions.