UDTR — Radar mondial des droits de la Nature

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

Identification

Clé publique

doi:10.1108/aaaj-08-2022-5971

Auteurs

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

Année déclarée

2023

Langue déclarée

en

Type source

article

Première détection

2026-11-09T19:04:47.778792+00:00

Dernière observation des métadonnées

2026-11-09T19:13:40.773963+00:00

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

James Cook University · The University of Western Australia · University of Tasmania

Pays d’affiliation déclarés

AU

Résumé documentaire — langue originale

Purpose This 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/approach Adopting 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. Findings The 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/value The 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.

Identifiants

OPENALEX

W4386254473

DOI

10.1108/aaaj-08-2022-5971

Repères documentaires

Famille documentaire

Doctrine

Types déclarés par les sources

article

Juridictions étudiées — sources explicites

AU

Entités naturelles mentionnées

Territoire

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Sources

OpenAlex · Document 1 · Document 2

• DOI · https://doi.org/10.1108/aaaj-08-2022-5971
• OpenAlex · https://openalex.org/W4386254473

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Statut documentaire

Publication académique détectée

Bibliothèque

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