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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.

As emergent tourism destinations, the Guianas are new players in a game in which rules have been agreed, strategies defined and competition has been intense. New players succeed by demonstrating creativity and innovation and by seizing comparative advantage. The possession of unique natural attractions, the presence of indigenous communities or rare cultural forms are all precious resources commanding comparative advantage for the Guianas. However, because of the special character of indigenous tourism, development of that form of tourism is not possible without the articulation and implementation of appropriate policy measures. In the absence of that policy infrastructure the possibilities for error and conflict are immense. This paper explores the key challenges in the path of the development of indigenous tourism and suggests clear policy guidelines that should inform the development of indigenous tourism in the pursuit of comparative advantage.

To know the control of Halong State against coastal and marine areas in the area that has been divided into Latta village and Lateri urban villages.

This type of writing of research is in the field of law, so the research method used is juridical normative, by using the approach of legislation and conceptual approach, intending to answer the temporary problem issues encountered.

Article 18B paragraph (2) of the 1945 Constitution of the State of the Republic of Indonesia is the constitutional basis of the state's recognition of the unity of indigenous and tribal peoples based on their traditional rights. One of the rights of customary law community is the control over its territory, which is called indigenous rights for both land and coastal and sea. In its development, there are some areas of indigenous village released for villages' formation or villages in coastal and marine areas. However, the expansion of indigenous villages did not affect the loss of customary village tenure to the Indigenous rights of coastal and marine areas in the area of a village or urban village which was expanded from a custom village.

Related to this Halong State in Ambon City is one of the indigenous villages which occupies the area within the bay of Ambon Island which has the right of customary law community area in the land area, and has a sea fishing territory. In its development, part of Halong State has been divided into a village and urban village, namely Lata Village and Lateri Urban Village. Latta village and Lateri village are also located in the coastal area of Ambon Bay. The problem that arises from the division is whether the coastal areas and the sea in Latta and Lateri villages remain part of the Halong state territory or not.

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.

The goal was emancipatory, to characterise and dislodge oppressive management practices, to allow for the possibility of seeking an alternative organisational construction free of postcolonial/subaltern subordination and discrimination in a local, well-documented narrative.

The study was informed by a postcolonial/subaltern perspective and drew on the employment experience of an Aboriginal woman, Canada’s first Indigenous Dean of a law school. The researcher employed a combination of case study and critical discourse analysis with the aim of advancing rich analyses of the complex workings of power and privilege in sustaining Western, postcolonial relations.

The study made several conclusions: first, that the institution, a medium-sized Canadian university, carefully controlled the Indigenous subaltern to remake her to be palatable to Western sensibilities. Second, the effect of this control was to assimilate her, to subordinate her Indigeneity and to civilise in a manner analogous to the purpose of Indian residential schools. Third, that rather than management’s action being rational and neutral, focused on goal attainment, efficiency and effectiveness, it was an implicit moral judgement based on her race and an opportunity to exploit her value as a means for the university’s growth and status.

Through a postcolonial/subaltern perspective, this study demonstrated how management practices reproduced barriers to the participation of an Indigenous woman and the First Nations community that an organisation was intended to serve. The study demonstrated how a Western perspective – that of a university’s administration, faculty and staff – was privileged, or taken for granted, and the Indigenous perspective subordinated, as the university remained committed to the dispossession of Indigenous knowledge and values.

This chapter draws upon the ongoing gaps and injustices in Western water policy and law, exploring its paucity in recognition of Indigenous Water rights. Exacerbated by National Water legislation and ongoing colonial racism, notions of ‘ownership’ of water resources that are licenced through the Crown represent a site where a paradigm shift is needed to dismiss the myth of aqua nullius and secure Aboriginal Water rights (Marshall, 2017). The Gunditjmara success in obtaining United Nations Educational, Scientific and Cultural Organization (UNESCO) World Heritage listing of the Budj Bim eel traps and the Yarra River (Wilip-gin Birrarung murron) Protection Act (2017) are two examples that illustrate recognition of Aboriginal connections to water, but at the same time reveal weaknesses in Australian water policy. Sustainable Indigenous culture requires legal, social and cultural recognition and enactment of Aboriginal Water rights.

Indigenous entrepreneurship and hybrid venture creation represents a significant opportunity for Indigenous peoples to build vibrant Indigenous-led economies that support sustainable economic development and well-being. It is a means by which they can assert their rights to design, develop and maintain Indigenous-centric political, economic and social systems and institutions. In order to develop an integrated and comprehensive understanding of the intersection between Indigenous entrepreneurship and hybrid ventures, this chapter adopts a case study approach to examining Indigenous entrepreneurship and the underlying global trends that have influenced the design, structure and mission of Indigenous hybrid ventures. The cases present how Indigenous entrepreneurial ventures are, first and foremost, hybrid ventures that are responsive to community needs, values, cultures and traditions. They demonstrate that Indigenous entrepreneurship and hybrid ventures are more successful when the rights of Indigenous peoples are addressed and when these initiatives are led by or engage Indigenous communities. The chapter concludes with a conceptual model that can be applied to generate insights into the complex interrelationships and interdependencies that influence the formation of Indigenous hybrid ventures and value creation strategies according to three dimensions: (i) the overarching dimension of indigeneity and Indigenous rights; (ii) indigenous community orientations and (iii) indigenous hybrid venture creation considerations.

In this chapter, I suggest that institutional guidelines and principles for conducting ethical research within Indigenous and cross-cultural contexts (see for example, the Australian Institute of Aboriginal and Torres Strait Islander Studies Guidelines for Ethical Research in Indigenous Studies, 2012) may not, in themselves be enough to promote the ethical practices nor lead to innovative outcomes if the fundamental premises of Western research in Indigenous contexts remain the same. Alternatively, valuing and applying Indigenous conceptions of Being, relationality and knowing when engaging with Indigenous participants and also, within actual procedures of research may lead to greater ethical know-how and a deeper understanding of how Indigenous modes of knowledge production can extend the frontiers of knowledge to solve real world problems. Such possibilities are predicated on recognising the limitations of our own epistemologies and ontologies and addressing the question of how we might refigure the role and positioning of ‘outsider’ researchers in ways that imbed, more self-reflexive and culturally appropriate modes of engagement and the application of Indigenous notions of Being, knowing and doing into research procedures to enhance the impact and benefits of research both within and beyond Indigenous communities.

A Casebook of Indigenous Business Practices in Africa is a collection of business case studies that expand understanding of how indigenous enterprises apply entrepreneurial practices embedded in culture to achieve success. Indigenous methods are part of Africa's social and economic fabric, and these cases identify concepts and models that can accelerate growth in Africa. The value of these practices across regions of Africa cannot be overemphasised despite the dominance of Western business methods, which, though beneficial, are yet to drive the continent's developmental agenda. By exploring indigenous business practices in Africa, students, educators, practitioners, entrepreneurs and government decision-makers will be introduced to unique and sustainable practices that can foster inclusive growth and social and economic empowerment when contextualised within the business landscape. Identification of relevant orientations in indigenous practices that will benefit contemporary business frameworks and actors is a significant contribution of the authors of this book. Incorporation of these indigenous methods into management teachings and business practices is essential to the continent's economic growth and socio-cultural progress.

In February 1840, Māori co-signed the Treaty of Waitangi with the British Crown. Partnership, protection, and participation are the fundamental principles provided in the Treaty. In April 2010, the New Zealand government endorsed the Declaration on the Rights of Indigenous Peoples. These two instruments provide indigenous peoples with the right to participate fully in decision-making that will affect their legal, social, economic, cultural, and political rights. Having endorsed the Declaration on the Rights of Indigenous Peoples, the New Zealand government is morally obliged to comply with the intent of the Declaration. The focus of this chapter is on the right of Māori to participate and be represented on the governing councils of local government. It will be demonstrated that the refusal by the New Zealand government in 2010 to provide dedicated Māori wards on the Auckland Council is contrary to the intent of the Declaration. The principles of the Treaty of Waitangi require the government to act with integrity toward the indigenous people of New Zealand. It will be argued that the failure of local government to utilize electoral options that will enhance Māori representation in local government breach obligations inherent in both the Declaration on the Rights of Indigenous Peoples and the Treaty of Waitangi.