Collaborative and Participative Research: Accountability and the Indigenous Voice

Accounting and First Nations: A Systematic Literature Review and Directions for Future Research

“…Several studies extend their investigation of accounting to broader conceptions of accountability, and the challenge of imposing accountability expectations from one cultural context to another (Rossingh 2012;Scobie et al 2020). Accountability for First Nations peoples is relational, negotiable and flexible, with acceptable forms of decision making governed by traditions and hierarchical relationships (Chew and Greer 1997;Oakes and Young 2010).…”

“…Thus, the socio-centric, collectivist culture of First Nations peoples is in marked contrast with the majority (individualistic) culture in western economies (Chew and Greer 1997;Greer and Patel 2000). Certain key stakeholders, such as government (often a major funding source) and regulators, are likely to be focused on individual responsibility and expect accountability to be discharged via financial and regulatory reporting mechanisms (Muller 2008;Rossingh 2012). Scobie et al (2020) examine tensions between accepted systems of accountability and the structure of reporting requirements.…”

“…The work of Māori academic Professor Linda Tuhiwai Smith is frequently referred to for guidance on designing research to empower First Nations participants and prioritise their perspectives (Smith 2000(Smith , 2012. Her works have been instrumental in establishing ethical research protocols for studies involving First Na-tions peoples and have informed the research methodology adopted by several papers included in this review (McNicholas et al 2004;McNicholas and Barrett 2005;Craig et al 2012;Rossingh 2012;Miley and Read 2020;Scobie et al 2020;Finau and Scobie 2021). The goal of such research with First Nations entities should be to promote emancipation and make a positive difference to First Nations peoples, which could be achieved by aspiring to the design ideals of respectful and reciprocal research (McNicholas and Barrett 2005;Smith 2012).…”

“…Several studies extend their investigation of accounting to broader conceptions of accountability, and the challenge of imposing accountability expectations from one cultural context to another (Rossingh 2012; Scobie et al. 2020).…”

When Exchange Logics Collide

“…My mother, she put her money in me and my brother.” (Umina)Many participants similarly talk about ‘saving’ and ‘investing’ in their family, community and culture. Research suggests that such ‘cultural accountability’ is more relevant to financial management in remote Indigenous contexts, than Western-based notions of profitability and asset growth (Rossingh 2012). These findings also resonate with subsistence marketplaces in India, where money is often moved across different domains such as family, vendors and consumers in ways that strengthen social capital (Viswanathan, Rosa, and Ruth 2010).…”