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Negotiating the ‘middle-ground’ (Lear, 2006) between New Zealand universities and Maori whare wananga is the issue discussed in this chapter. It is suggested that the Maori institution of the marae, used as a ‘mediating structure’ (Berger, 1979) is ideally placed as the negotiating space to enhance the learning and scholarship of all students who seek a sense of belonging as well as the opportunity to increase their potential as global citizens. It is argued that choosing to make a contribution to the betterment of all New Zealanders is the prior intellectual and cultural engagement.

Wānanga are Indigenous educational institutions that encompass a diverse approach to education. Te Whare Wānanga o Awanuiārangi, an ‘Indigenous University’, is an environment where innovative thinking and culturally based teaching practice enhances student experiences in an Indigenous Māori environment. It is in this space that Māori ideology and epistemology are practiced and viewed as normal. This diverse environment accepts without qualification that education and knowledge will be provided to the highest level through an Indigenous Māori lens. Culturally responsive environments are conducive to learning experiences for Indigenous Māori students. Pedagogy that is underpinned by cultural values and philosophy enhances the reciprocal learning experiences that are shared between lecturer and student. A positive learning environment promotes a distributive action, where the student experience is further shared with whānau (family), hapū (sub-tribe), Iwi (tribe) and communities in which they interact and engage.

This chapter examines the current higher (tertiary) education system in Aotearoa/New Zealand, drawing specifically on Maori (indigenous people) endeavours to engage at that level. I outline historically key practices and their underlying philosophies, which limited Maori access to higher education, especially those based on colonial views about race that positioned Maori at the lower end of the social structure in New Zealand society. The loss of language and culture, a monocultural education system, and the impact on Maori in terms of educational underachievement will be further outlined.

The chapter then examines Maori educational initiatives as a means to outline how Maori have attempted to address educational underachievement and the redress of their language, knowledge and culture. The engagement of Maori in universities, research and education will be discussed including new tertiary developments, an indigenous tertiary institution – Te Whare Wananga o Awanuiarangi.

This paper aims to examine indigenous governance and economies of iwi Maori (Maori tribes) in Aotearoa New Zealand. Research into persisting inequities amongst iwi that have settled treaty claims and the potential for intervention through new governance models and indigenous entrepreneurship contextualise the paper.

Kaupapa Maori (Maori philosophy) is used as an indigenous methodology to facilitate and empower transformative change, underpinned by Maori knowledge, language and culture. A multi-level approach is used to collect data from international, national and local tribal organisations. Validity is established through stakeholder engagement.

A central challenge in the post-treaty settlement context is exponentialising tribal capabilities because of the multiple purposes ascribed to post-settled iwi. Four themes, characterised as “unfolding tensions”, offer a critique and basis for solving tribal development challenges: how do tribes create culturally grounded global citizens; how do tribes rebalance wealth creation and wealth distribution; how do tribes recalibrate tribal institutions; and how do tribes embed entrepreneurship and innovation within their economies?

As data collection is still underway, the paper is conceptual.

Five strategies to address unfolding tensions are identified for tribes to consider.

Tribal governors and tribal members are implicated in the analysis, as well as the architects of post-treaty settlement governance models.

The paper contributes to theorising about tribal governance, economies and entrepreneurship.

This paper reviews Pacific Accounting Review, 1988–96. Against the background of an historical overview of the journal's development, the paper includes analyses of publications and citations in the journal. The paper looks forward to the future progress of Pacific Accounting Review.

Believes that green accounting should be rendered open and accountable and be properly subject to a democratic process to avoid shrouding it in a mystifying expertise. Offers a timely and substantive contribution to the debate about how green accounting might be regulated. Believes the accounting profession will stop some distance short of recommending a substantive interventionist regulation. Feels that a voluntarist and market‐based stance is likely to be advocated or preferred. Makes out the case for a substantive interventionist form of regulation and points to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory.

The invitation to write this chapter offers both Wiremu T. Puke (tangata whenua – person with Māori descent) and Sebastian J. Lowe (Pākehā – New Zealander with European ancestry) the opportunity to reflect on their friendship and research partnership, which they refer to as a takarangi, or an interlocking spiral, as seen in traditional Māori carving practice. This motif denotes the origin of all things: thoughts, ideas, concepts and genealogies, which are interconnected through a rich tapestry of history and tradition through a process of ongoing evolution, Te Ao Hurihuri (the ever-changing world) and Te Ao Mārama (the world of light).

They recognise the spaces that separate the two coils of the outward-radiating and interlocking spiral as their shared space. This space symbolises the unknowns as they move from them to tangible forms, through the written word, oral traditions, such as whakatauākī (sayings/proverbs), or through the many Māori visual arts such as whakairo (carving), or in film. Written as a dialogue between Puke, a tohunga whakairo (master-carver) with strong genealogical connections and tribal affiliations, and Lowe (anthropologist and musician) in recognition of their research partnership, this chapter discusses how their own cultural upbringings, personal and shared experiences, have contributed to the forming of their ever-expanding shared space. The ideas and themes they discuss have led to the formation of this chapter.

This chapter describes the pivotal shift occurring in our national research psyche whereby Indigenous epistemology is increasingly recognised as both valid and enriching. Two key contentions emerge from a description and discussion of this shift. First, ethics review bodies must evolve to incorporate a wider knowledge framework, one which conscientiously locates Indigenous knowledge and which empowers researchers to appropriately traverse Aotearoa New Zealand’s cultural terrain. The second contention argues that there are ethical responsibilities to address inequities, based on our shared Treaty partnership, and that ethics review bodies should instantiate consideration of inequities within their oversight roles. This chapter sets the scene by describing the current shift away from Western homogeneity to cultural diversity in education, noting the formal higher learning undertaken by Māori prior to colonisation, alongside current Māori educational achievement and the goal of success as Māori. The emerging recognition of mātauranga Māori (Indigenous epistemology) is exemplified by Ngā Pae o te Māramatanga and Vision Mātauranga. However, this shift has not yet reached all parts of the New Zealand research community, and we argue particularly so for ethics review processes. Possible solutions are posed, and four cultural markers are offered as supporting foundations for professionals in the field as they traverse epistemological landscapes that are more attuned to Indigenous realities.