Another way: The intersection between First Nations peoples' ways of thinking and governance, accounting and accountability

Guthrie, James; Dumay, John; Pelizzon, Alessandro; Martin-Sardesai, Ann

doi:10.54337/ojs.bess.v4i1.7294

Cited by 9 publications

(13 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The need for different media and a hybrid accounting in order to communicate with diverse stakeholders, different countries and cultures, and across different genders, is critical if we are to stem the current rate of destruction of nature in order to rediscover our ancient place within nature and find better ways of living and working that are in tune with, rather than against, nature. This picks up on earlier work that identifies a cultural separation between nature and people, exacerbated by language and terminology,The English language speaks about nature and environments as if these concepts are separate from people, and the dichotomy between ‘nature' and ‘culture' is deeply rooted within the Western ontology (Guthrie et al. , 2022, p. 41: also referring to Descola, 2013).…”

Section: Extending the Definition Of Environmental And Ecological Acc...mentioning

confidence: 99%

“…This provides a rich area for further academic research that links academic research into rock art with accounting, communication and language. This approach also builds on contemporary research in accounting that seeks to draw inspiration and improvements to practice from ancient communities, for example,First Nations perspectives should be instructive for the global sustainability agenda and for re-thinking the balance between profit, people and the planet (Guthrie et al. , 2022, p. 45).…”

Section: Exploring the Historical Roots Of Environmental And Ecologic...mentioning

confidence: 99%

“…First Nations perspectives should be instructive for the global sustainability agenda and for re-thinking the balance between profit, people and the planet (Guthrie et al. , 2022, p. 45).…”

Section: Exploring the Historical Roots Of Environmental And Ecologic...mentioning

confidence: 99%

“…The English language speaks about nature and environments as if these concepts are separate from people, and the dichotomy between ‘nature' and ‘culture' is deeply rooted within the Western ontology (Guthrie et al. , 2022, p. 41: also referring to Descola, 2013).…”

Section: Extending the Definition Of Environmental And Ecological Acc...mentioning

confidence: 99%

See 3 more Smart Citations

Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness

Atkins,

Doni,

McBride

et al. 2023

AAAJ

View full text Add to dashboard Cite

PurposeThis paper seeks to broaden the agenda for environmental and ecological accounting research across several dimensions, extending the form of accounting in this field by encouraging research into its historical roots and developing a definition of accounting that can address the severe environmental and ecological challenges of the 21st century.Design/methodology/approachThe authors explored environmental and ecological accounts from the dawn of human consciousness across a wide variety of media and in a broad range of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss.FindingsBy analysing the earliest ecological and environmental “accounts” recorded by humans at the dawn of human consciousness, and considering a wide array of subsequent accounts, the authors demonstrate that rather than being a secondary, relatively recent development emerging from financial accounting and reporting, environmental and ecological accounting predated financial accounting by tens of thousands of years. This research also provides a wealth of perspectives on diversity, not only in forms of account but also in the diversity of accountants, as well as the broadness of the stakeholders to whom and to which the accounts are rendered.Research limitations/implicationsThe paper can be placed at the intersection of accounting history, the alternative, interdisciplinary and critical accounts literature, and environmental and ecological accounting research.Practical implicationsPractically, the authors can draw ideas and inspiration from the historical forms and content of ecological and environmental account that can inform new forms of and approaches to accounting.Social implicationsThere are social implications including the diversity of accounts and accountants derived from studying historical ecological and environmental accounts from the dawn of human consciousness especially in the broadening out of the authors' understanding of the origins and cultural roots of accounting.Originality/valueThis study concludes with a new definition of accounting, fit for purpose in the 21st century, that integrates ecological, environmental concerns and is emancipatory, aiming to restore nature, revive biodiversity, conserve species and enhance ecosystems.

show abstract

Section: Extending the Definition Of Environmental And Ecological Acc...mentioning

confidence: 99%

Section: Exploring the Historical Roots Of Environmental And Ecologic...mentioning

confidence: 99%

“…First Nations perspectives should be instructive for the global sustainability agenda and for re-thinking the balance between profit, people and the planet (Guthrie et al. , 2022, p. 45).…”

Section: Exploring the Historical Roots Of Environmental And Ecologic...mentioning

confidence: 99%

Section: Extending the Definition Of Environmental And Ecological Acc...mentioning

confidence: 99%

See 2 more Smart Citations

Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness

Atkins,

Doni,

McBride

et al. 2023

AAAJ

View full text Add to dashboard Cite

show abstract

“…While there has been extensive academic inquiry into the relationship between reporting and accountability (Connolly & Kelly, 2020; Cordery et al, 2017; Cordery, Crawford, et al, 2019; Costa et al, 2019; Crawford et al, 2018; Dhanani & Connolly, 2012; Kaur & Lodhia, 2018), an important group of reporting entities, Aboriginal and Torres Strait Islander NFPs in Australia, have been missed. Further academic research with such entities has been encouraged, based on the vital role they play in terms of the cultural and social fabric of their communities (Bodle et al, 2018; Guthrie et al, 2022; Moran et al, 2016), but also for the unique nature of accountability within Aboriginal and Torres Strait Islander societies (Chew & Greer, 1997; Greer & Patel, 2000). There are thousands of Aboriginal and Torres Strait Islander entities required to report annually under regulatory and other statutory instruments (Shirodkar et al, 2018), yet little is known about the usefulness of these reports for delivering stakeholder accountability.…”

Section: Introductionmentioning

confidence: 99%

Cultural accountability in the annual report: The case of First Nations entities in Australia

Norris

Kutubi

Greenland

2023

Accounting & Finance

View full text Add to dashboard Cite

Australia's Aboriginal and Torres Strait Islander not‐for‐profit organisations (NFPs) are vital to the cultural and social fabric of the communities they represent. Yet while such entities are obligated to publish annual financial and non‐financial information, little is known about the role of these reports in terms of delivering accountability to culturally diverse stakeholders. This benchmark study is among the first to use grounded accountability theory to compare the results from quantitative content and qualitative thematic analysis of annual reporting across 100 Aboriginal and Torres Strait Islander NFPs. Our analysis reveals the communication of ‘cultural accountability’ that sets these entities apart from other NFPs. Implications of these findings for accountability practices in non‐Anglo‐Saxon cultural contexts are discussed.

show abstract

Decolonising the NDIS: a third space to account for First Nations' values

Nikidehaghani,

Pupovac

2023

AAAJ

View full text Add to dashboard Cite

PurposeThis paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.Design/methodology/approach This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.FindingsFindings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.Originality/valueThe case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.

show abstract

Another way: The intersection between First Nations peoples' ways of thinking and governance, accounting and accountability

Cited by 9 publications

References 5 publications

Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness

Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness

Cultural accountability in the annual report: The case of First Nations entities in Australia

Decolonising the NDIS: a third space to account for First Nations' values

Contact Info

Product

Resources

About