Purpose-The purpose of this paper is to investigate success factors pertinent to the management of indigenous businesses through the identification of points of intervention at the systemic and structural levels. Through this approach, the economic and social values that First Nations communities attach to intangible indigenous cultural heritage (ICH) and indigenous cultural intellectual property (ICIP) may be both recognised and realised as assets. Design/methodology/approach-This paper adopts a multidisciplinary approach to address a global issue of economic and social significance to First Nation peoples, their businesses and the Australian Aboriginal communities. The authors adopt a First Nation epistemological standpoint that incorporates theoretical perspectives drawn from a diverse range of fields and theories (Preston, 2013), as well as advocate the use of indigenist methodology for research with First Nation peoples as it is underpinned by critical race theory. Findings-The authors argue conceptually that accounting, accountability and auditing consideration are required to fully identify what is impacting the successful management of indigenous enterprises. Specifically, in relation to accounting, elders should be included to assist in valuing the intangible ICH and ICIP assets. Furthermore, the authors emphasise the need to improve the financial and commercial literacy levels of indigenous entrepreneurs. Practical implications-The authors prescribe the use of tools for the accounting treatment of ICH and ICIP as intangible assets within an Australian regulatory environment and define an auditing process and accountability model incorporating cultural, social and environmental measures. A central tenet of this model relates to improving levels of personal and commercial financial literacy in the First Nation participants. Collectively, these factors promote informed participation and decision-making, and may promulgate more sustainable outcomes. Social implications-Integrated thinking requires all these factors to be considered in a holistic manner, such that a First Nation enterprise and the wider Aboriginal and Torres Strait Islander people can understand, and make decisions based on, the overall impact it has on all their stakeholders and generally on the society, the environment and the economy. Originality/value-Integrated thinking requires all factors to be considered in a holistic manner, such that a First Nation enterprise and the wider Aboriginal and Torres Strait Islander peoples can understand, and

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Globally, neoliberal education policy touts youth entrepreneurship education as a solution for staggering youth unemployment, a means to bolster economically depressed regions, and solution to the ill-defined changing marketplace. Many jurisdictions have emphasized a need for K-12 entrepreneurial education for the general population, and targeted to youth labelled "at risk." The Martin Aboriginal Education Initiative's Aboriginal Youth Entrepreneurship Program (AYEP) has been enacted across Canada. This paper applies critical discourse analysis to a corpus of texts, exposing how colonial practices, deficit discourse and discursive neoliberalism are embedded and perpetuated though entrepreneurial education targeted at Aboriginal students via AYEP.

The financial capability of the community has become a topical issue in recent years around the globe. The role financial education plays improving financial capability is recognised by the G20 countries. With a plethora of programs, workshops, seminars and other resources available in the community, we find that there is little research that measures the impact/usefulness of these programs including what should be included in such programs. This study seeks to contribute to the understanding of the underlying determinants of financial capability by exploring the factors that influence this. Focus groups were conducted with financial counsellors in Queensland, Australia to explore factors that inhibit and promote financial capability. This included factors that impede the development of capability and the others that impact on the development of intention to engage in financially effective behaviour. We report that financial counsellors view confidence, self-esteem and self-belief as equally important determinants of financial capability. Also, gender and family socio economic status influence an individual's ability to engage in financially effective behaviour. The results also found that adopting a short-term focus, rather than future orientation, is a key inhibitor of financial effectiveness. Consequently it is suggested that those developing financial capability programs address these behavioural and contextual factors rather than concentrating purely on literacy.

Financial literacy education (FLE) continues to gain momentum on a global scale. FLE is often described as essential learning for all citizens, despite the bulk of initiatives outside the compulsory school classrooms focused on educating economically disadvantaged individuals. Informed by Indigenous ways of knowing, being and doing a critical discourse analysis of FLE facilitators resources used in train-the-trainer workshops in/for a Canadian Aboriginal community was conducted to identify dominant discourses. An uncomfortable space was uncovered as the ubiquitous focus on individual wealth accumulation contradicted Indigenous ways of knowing, being and doing, underscoring the challenges of embedding Indigenous epistemologies in highly institutionalised charitable organizations' attempts to help Indigenous (and non-Indigenous) peoples in poverty. Though this research is based on a Canadian program, the explosion of FLE as a "solution" to collective problems such as poverty lends itself to other-including Australian-contexts. Keywords (4-6): financial literacy education, Indigenous education Acknowledgement: The first named author would like to thank the Fellowship Fund Inc. of Graduate Women Queensland for awarding her with the inaugural Molly Budtz-Olsen 3 year Fellowship during her PhD candidature.