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This paper focuses on First Peoples Founders of for-profit entities in Australia and the role of the Indigenous Economic Development Agencies (IEDAs). We explore the challenges facing First Peoples enterprises, influenced by historical exclusion from white settler society, and the practices of the IEDAs from the perspectives of Founders and agencies.

A qualitative study utilising Indigenous Standpoint Theory and Indigenous research methods, elevating Founder perspectives, in the Yaruwu language - the Nilangany Ngarrungunil, owners of knowledge, to that of research collaborators.

The First Peoples economic landscape is continually evolving with IEDAs contributing to that evolution despite contentious identity ownership definitions. Founders secure in their own identity, are focused on self-determination and opportunities provided by IEDAs, government and corporate sector policies. However, opportunities are undermined by ongoing racism, discrimination and prevailing stereotypes leading to homogeneity, invisibility and exclusion. Founders question organisational commitments to overcoming systemic exclusion in particular their commitment to building respectful relationships and understanding First Peoples ways of working. Instead, Founders focus on building a sustainable First Peoples economic ecosystem through relationship-based practices rather than transactional reconciliation which ignores the reality of the lived experience of everyday racism.

This study extends the scholarly discourse on First Peoples for-profit enterprise success written with an Indigenous voice. We demonstrate how this Founder generation are strengthened by culture with identity infused in organisational practices underpinning their aspirations of economic self-determination.

The purpose of this paper is to explore this process through reviewing key reports and literature through an Indigenous standpoint lens. We identify three key challenges facing the Yoorrook Commission in its journey. First, the continued resistance of influential sections of the Australian community to look backwards and accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the real danger of expectations dashed. Third, the continuance of the colonial pandemic and underlying and invisible racism that infects and poisons all Australians.

This paper has drawn on key literature and secondary data through an Indigenous Lens.

We identify three challenges facing Yoorrook. First, the resistance of influential sections of the Australian community to accept responsibility for the violence of the colonial project. Second, the trauma facing those who speak out and remember and the danger of expectations dashed. Third, the continuance of underlying and invisible racism that infects and poisons the hearts and minds of non-Indigenous Australia. Despite these challenges we argue that the ability of Yoorrook to capture the lived experience of First Peoples in Victoria and the ability to hold key government officials to account presents a unique opportunity to advance the self determination of all First Peoples in Australia.

This is the first Treaty in Victoria and there has been no study of it before.

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.

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 paper seeks to analyse the constellation of social structures, administrative institutions and hierarchies that sustain the exclusion of the San minority group in Zimbabwe, with a particular focus on how the European expansion in the eighteenth century, the modern state and private property owners have colluded to perpetuate exclusion from accessing forest as their natural habitat. The purpose of this paper is to therefore highlight the various abuses, including those social, administrative legislative frameworks that discriminate against the San minority and it advocates for actions the right to consultation and the right to free, prior and informed consent to proposed developments.

Through the modern ethnographic approach, data generation was guided by the principles of indigenous and decolonising research methodologies, which place emphasis on the importance of San people telling their own stories thereby shifting the power of a researcher to the indigenous participants. This is a qualitative study that gives prominence to the descriptions of experiences (phenomenology) and interpretations (hermeneutic) of their survival. The paper employed cultural ecology theoretical framework as a lens through which to see the San’s exclusion from forest resources and how this has tragically shifted their egalitarian lifestyle characterised by reciprocity, sharing and levelling to adaptation to the unfamiliar sedentary farming practices.

The technical implementation of forest boundary demarcation and forcing the San to join sedentary farming form part of the state’s territorialisation that excludes, restricts and disrupts the San minority from accessing forest products. The treatment of the minority group reveals not only the enormous authority of the state to transfer alienation to individuals and companies but also to legitimise the exclusion by establishing laws and policies that safeguard the interests of those favoured by the state. The San, who are already overly dominated by the social administrative structures of the Ndebele and Kalanga tribes, lack systematic and organised responses to their marginalisation.

The San community in Zimbabwe is under-researched and under-theorised particularly in relation to how historically formed postcolonial hierarchies of exclusion and marginalisation manifest themselves in contemporary resource governance. Less is known about how those that are powerful – government officials, private property owners and Kalanga/Ndebele tribes benefit more from the environmental resources than the powerless minority San, whose livelihoods depend on the primary natural resources. The unequal power relations have been demonstrated by the evictions of the minority from wildlife areas that were converted into game parks. The study reveals how indigenous San not only resist exclusion but also develop adaptable strategies through negotiations to improve their situation with social and administrative institutions.

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.