Journal Article

Accounting for Indigenous cultural connections to land: insights from two Indigenous groups of Australia

Grainger, Daniel, Barrowei, Ryan, Finau, Glenn, Hunter, Joshua, Lee, Maria, Ewamian Aboriginal Corporation, Jarvis, Diane, Larson, Silva, Douglas, Michael, Groves, David, Markham, Michael, Coleman, Bessie, Stoeckl, Natalie

2023

Overview

PurposeThis paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.Design/methodology/approachAdopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.FindingsThe models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.Originality/valueThe paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

• Publisher: Emerald Publishing Limited,Emerald Group Publishing Limited
• Subject: Aboriginal Australians / Accountants / Accounting / Accounting systems / Case studies / Clans / Climate change / Colonialism / Cultural groups / Culture / Empowerment / Environmental accounting / Government / Groups / Indigenous peoples / Native peoples / Owners / Workshops / Worldview / Writers