Professional Documents
Culture Documents
http://www.emerald-library.com
Developing environmental
accounting: insights from
indigenous cultures
Sonja Gallhofer
Kathy Gibson
Insights from
indigenous
cultures
381
Received May 1999
Revised October 1999
Accepted January 2000
Jim Haslam
Division of Accountancy and Finance, School of Management, HeriotWatt University, Riccarton, Edinburgh, UK
Patty McNicholas
Bella Takiari
Introduction
Another of the Natural laws is that all life is equal. That's our philosophy. You have to respect
life all life not just your own. The key word is ``respect''. Unless you respect the earth, you
destroy it. Unless you respect all life as much as your own life, you become a destroyer, a
murderer (Oren Lyons, cited in Arden and Wall, 1990, p. 67).
A scholar of world spirituality, Ernst Cousins, in response to the ecological crisis, poignantly
remarks that, as we look towards the twenty-first century with all the ambiguities and
We wish to thank anonymous reviewers, Susan Greer, Kerry Jacobs, Mike Pratt, Aris Solomon
and participants at the Financial Reporting and Business Communication Conference, Cardiff
Business School, 3-4 July 1997, for encouragement and constructive feedback which has
facilitated the development of this paper.
AAAJ
13,3
382
perplexities we experience, earth is our prophet and the indigenous peoples are our teachers
(Wei-Ming, 1995, p. 87).
If the injustices of history are grievous, then of even greater gravity are the injustices which
remain entrenched in the attitudes, practices and laws of contemporary states . . . the dignity
and perhaps even the survival of the human race hinge on the revival of the voices and
cultures of the earth (Dodson, 1994, pp. 18-19).
The dominant attitude of the West to cultures other than its own is
distinctively negative. Said (1978) articulates the way in which non-Western
cultures have been characterised negatively as, for example, inferior,
dangerous or primitive in Western discourse. This has helped to efface the
problematics and weaknesses including ignorance and fear of the West and
to give some sort of legitimacy, at least in Western eyes, to an imperialistic
expansionism facilitated by a confident materialistic power. That this attitude
is not just a legacy of the past but a continuing integral element of a Western
discourse which remains hegemonic (Said, 1978; 1993; Tomlinson, 1991) makes
it all the more difficult for those striving to appreciate, transmit and reinvigorate the insights of cultures other than the Western (Burger, 1990;
Wilson, 1992; see also Jary and Jary, 1995).
Yet there is latterly some hope. There is an increasing worldwide concern to
learn from the cultures of indigenous peoples and to question the universal
validity and confidence of Western ethnocentric practices including with
respect to environmental concerns (Tedlock and Tedlock, 1975; Turnbull, 1980;
Marcus and Fischer, 1986; Clarke, 1990; Fitzpatrick, 1992; Merchant, 1992; Bell,
1993; Bramwell and Foreman, 1993; Blaut et al., 1994; Ewen, 1994; Lowy, 1995;
Shohat and Stam, 1995; Gallhofer et al., forthcoming). Even the more
conventional and orthodox among those engaged with the basic issue of how to
protect the planet's ecosystem have come to see at least the relevance of
exploring the insights of indigenous cultures. In a recent presentation on the
broad theme of conservation in the twenty-first century given at the Edinburgh
International Science Festival, Jeffrey McNeely of the World Conservation
Union twice emphasised the value of the wisdom and insight of indigenous
peoples (McNeely, 1999). An appreciation of the non-sustainability and
problematics of Western industrial civilization has encouraged environmentalists
of various kinds to discover/rediscover ways of living that better respect and
sustain all life on earth (see the acclaims for Suzuki and Knudtson, 1992; see
Andrew, 1999; Greer and Patel, 1999). Species of plants and animals are
currently threatened every day and therewith much that actually does or
potentially might benefit humankind and the world of which it is part (cf.
Wilson, 1992). And many people's lives would appear to be losing meaning,
purpose and function (see Callicott, 1982; Booth and Jacobs, 1990; Burger, 1990;
Clarke, 1990; Natural Resources Unit of Manatu Maori, 1991; Suzuki and
Knudtson, 1992; Coombs, 1994; Dodson, 1994; DeWalt, 1994). In this context the
relevance of exploring the insights of indigenous cultures is underlined for us.
Western practices have had a dominant influence upon the global environment,
and ecologists have alerted us to the negative dimension of this impact. Key
practices in this respect range from grand and complex cultural, sociopolitical and
economic systems, such as those constituted by the march of technocratic science
and the prevalence of an individualistic and capitalistic order, to seemingly more
mundane practices such as conventional accounting (see Gray et al., 1993). Such
practices are associated with particular modes of thought, values and governance.
A critique has emerged in recent times which has stressed the Western
ethnocentric (and phallocentric) character of these practices (Best and Kellner,
1991). This critique in some instances has promised to go beyond Western ways
by not just disturbing them but transforming them in the name of the
environment. This has also opened up a space for the greater appreciation of nonWestern, including indigenous, culture (Booth and Jacobs, 1990).
Focusing upon accounting, this paper seeks to provide some insights into
how non-Western cultural perspectives can help in the development of an
environmental accounting. Some research has suggested the potential of
exploring insights from indigenous cultures for accounting and related
practices (cf. Hines, 1988; 1991a; 1991b; Arrington and Francis, 1993; Shearer
and Arrington, 1993; Birkin, 1996; Gallhofer and Haslam, 1997a; see especially
Winiata, 1988; Mataira, 1994; Gallhofer et al., forthcoming; see also Latour,
1986). Related research has worried about the universal validity of Western
ethnocentric practices of accounting (for example, Hove, 1986; Okike, 1994).
And some studies have more evidently made significant strides on both fronts
(see, notably, Chew and Greer, 1997; Gibson, 1994; 1995; 1996). Yet a lot more
remains to be done. The particular focus here is upon insights for
environmental accounting from indigenous cultures and from the cultures of
the Australian Aboriginal, New Zealand Maori (hereafter Maori) and Native
American in particular[1].
Consistent with critical theory today we can learn from cultures and
contexts of both past and present to radically re-think and re-design current
concepts and practices. Critical theory has a sensitivity to the difference of such
cultures and contexts. It is, for instance, concerned to counter the crude
excesses of Western ethnocentrism. At the same time it has a practical and
critical intent which is concerned not just to understand or interpret the world
but also to change it. This includes having an openness to the view that
different cultures, as well as people in general, can learn from each other
(including in relation to universal and community interests as well as more
particularistic ones). Critical theory thus also aims to avoid the crude
extremities of relativism in cultural and historical analysis (see Clifford and
Marcus, 1986; Marcus and Fischer, 1986; Clarke, 1990; Best and Kellner, 1991;
Bramwell and Foreman, 1993; Blaut et al., 1994; Lowy, 1995; Shohat and Stam,
1995; Gallhofer and Haslam, 1997a; Gallhofer et al., forthcoming)[2].
The structure of the paper here is as follows: an overview of the
environmental thinking of the Australian Aboriginal, the Maori and the Native
American cultures; an indicative and tentative discussion of possible
implications of this thinking for the development of an environmental
accounting; and concluding comments, with a call for further research.
Insights from
indigenous
cultures
383
AAAJ
13,3
384
We should emphasise that within the constraints of this paper we are not
seeking to provide an in-depth and comprehensive account of the perspectives
of the Australian Aboriginal, Maori and Native American pertaining to
environmental concerns. There are complex differences between the three
groups of indigenous people and indeed between their different tribes. The
concern here is to gain an appreciation of and to concentrate upon some key
and similar aspects of the ``environmental thinking'' of these cultures. We
suggest that this helps to provide insights for challenging current
environmental accounting practice and indicating ways forward[3].
This, then, is the joining of human, Earth, and Spirit, long separated in lives and cultures, and
now seeking reconciliation in a new era in which the human community and the natural
world will enter, as a single sacred community, where we will learn again to dance to the
rhythms of a common pulse (Martin, 1993, p. 57).
Consistent with this holistic perspective (see Birkin, 1996), Nyungar people see
the ecological consequence of human intervention as the endangering or
destruction of their brothers and sisters, including the land and all other forms
of life (Baines, 1988; see also Suzuki and Knudtson, 1992). In general,
Aboriginal Australians regard the possession of ``objects'', and especially of
land, as giving rise to very significant obligations reflective of spiritual and
communal values (Gibson, 1996). They embrace communal, non-hierarchical
values in relation to each individual in society, placing a high value on ``human
capital'' and non-material wealth, such as ritual knowledge, to be shared with
others, and personal experiences (Lawlor, 1991; Gibson, 1996; Greer and Patel,
1999).
Australian Aboriginal culture stresses the need to renew and maintain the
universe, land and the cycle of seasons by engaging with them in a loving
relationship (Mudrooroo, 1994). Aboriginals are ``perpetual custodians'' of the
earth which they do not wish to dominate, and intergenerational equity is a
fundamental principle embedded in the concern for the future (Gibson, 1996).
This holistic loving relationship with the earth and life in general, with an
emphasis upon caring and nurture (see Swain, 1993; Coombs, 1994; Greer and
Patel, 1999), is reflected in a wisdom which is concerned with giving attention
to (quite complex) detail to ``listen to the voices'' of trees, mountains, birds and
Insights from
indigenous
cultures
385
AAAJ
13,3
386
For the Aboriginals of Australia, the interlocking of their spiritual realm (the
Dreaming of the Dreamtime) and their reality indicates the openly subjective
character of their perspective (Cowan, 1992a; 1992b; Arden, 1995). Humankind
was ``conceived'' and born into the creative era of the Dreaming and are
epistemologically inseparable from it. A particular emphasis of this
epistemology is the value of contextual understanding. When things are
counted, a crude uniformity is introduced which renders the different and
changing apparently identical and stable (Coombs, 1994; cf. Latour, 1986;
Hines, 1988; 1991a; 1991b; see especially the discussion in Chew and Greer,
1997). Thus Aboriginal society is concerned about the distorting or narrowing
impact of ``money'' in this context, consistent with the critical concern about
instrumental reasoning and the construction of dubious wants in Western
society (cf. Gibson, 1996). Appreciation of the need for a complex language to
reflect a complex reality is thus a feature of Aboriginal culture that fuses with a
holistic perspective that is not comfortable with breaking things down into
(what can easily become) fragmented particulars.
Environmental principles of the Maori
It was necessary to bring about the detribalisation of the Natives to destroy, if it were
possible, the principle of communism which ran through the whole of their institutions . . .
(Henry Sewell, New Zealand Parliamentary Debates, 1879, Vol. 9, p. 361).
Real prescience is to begin to see and hear again. It is to take back one's life from the forces of
illusion, the creation of fear. It is to begin to live again (Martin, 1993, p. 53).
It is thus the case that an element of the political agenda for the Maori is to
recover at least some of their expropriated land, and to re-connect with what is
regarded as source and substance of their lives or papatuanuku (Hooper and
Pratt, 1993; 1995; Hooper et al., 1993; Wei-Ming, 1995; Walker, 1996)[6].
The culture of the Maori emphasises the significance for wellbeing of caring
for humanity and nature (Patterson, 1992). The traditional narratives of the
Maori depict all things in the environment, human and non-human, as sharing
a common ancestry. The creation narrative of the Maori indicates how all life is
understood to have descended from Rangi (the sky-father) and Papa (the earthmother) (Natural Resources Unit of Manatu Maori, 1991; Merchant, 1992,
p. 222). Thus the human is understood to be an integral part of nature (Yoon,
1986; see also Wei-Ming, 1995), and the sky and the earth are major elements
conditioning the ecosystem. To Maori, people and nature are interconnected
through genealogy stemming from Rangi and Papa and therefore they relate to
their environment as a member of their family (emphasised in the Maori
concept of whakapapa, or genealogy (Barlow, 1994, p. 173; see also Yoon, 1986,
p. 31)). The sense of interrelatedness between people and nature creates a sense
of belonging to nature rather than dominating it humans are born from
mother earth and return to her on their death (Natural Resources Unit of
Manatu Maori, 1991; Patterson, 1992). As in Aboriginal Australian culture,
Insights from
indigenous
cultures
387
AAAJ
13,3
388
natural phenomena are personified (Yoon, 1986, p. 34), and the narratives
suggest that humans should exhibit respect for and responsibility to each other
and the natural environment (Patterson, 1994). One narrative, for example,
emphasises the need to have good reason for altering the environment in a
significant way, something likely to be ensured by asking permission from
nature before acting upon it (see Natural Resources Unit of Manatu Maori,
1991):
. . . Rata . . . needs a canoe in which to travel. He goes into the forest and fells a suitable tree,
but neglects to recite the traditional karakia (incantations) to the forest god Tane-mahuta,
seeking permission to take a tree. So . . . the Kaitiaki or spiritual guardians of the forest . . .
restore the felled tree to life . . . he . . . [subsequently after other failed attempts] . . . upbraids
them for interfering with his work. They respond by accusing him of taking a tree without
obtaining permission . . . Rata is overcome with shame . . . But . . . he explains his project and
the Kaitiaki realise that it is a worthy one . . . they hollow . . . [out the tree] . . . and shape it into
the canoe that Rata needs . . . (extracted from Patterson, 1994, pp. 398-9).
This story suggests that nature is not to be treated irresponsibly but with
respect (Walker, 1992). Further, the traditional narratives suggest that one is
expected to take responsibility for the environment that nurtures, to make sure
that it is protected and indeed enhanced, including unconditionally making up
for any harm inflicted in the past whether we believe we have brought about
that harm or otherwise. The narratives suggest that one is obligated to support
the family of the human and the non-human (Natural Resources Unit of Manatu
Maori, 1991). The narratives indicate that the world is not ours even if we are
one with it and that one often needs to be reminded of the need to respect the
environment (Patterson, 1994). In the light of this, the Maori developed
sophisticated resource management practices aimed at ensuring the
sustainability of the human and the non-human from generation to generation
(Natural Resources Unit of Manatu Maori, 1991; Patterson, 1992). Maori
principles remind us that when people do take from the environment, they
should work with what they have taken with care, proper treatment, love and
respect (i.e. one should, including through rituals and observance of tradition,
give recognition to its mauri, or life[7]) and a concern to be creative. Nothing is
to be regarded merely as a means to an end and one should also interact with
other people and the environment with the warmth of being together as a
family group (as emphasised in the Maori concept of whanaugatanga)[8].
According to Patterson (1994) those concerned to follow whanaugatanga are
reminded to seek and implement ways of enhancing the welfare of the whole
environment and all its members, rather than simply abstaining from harming
them (see also Patterson, 1992). The traditional practices of Maori emphasise a
concern to treat nature with respect for example, asking nature for
permission before usage[9] and the value of being reminded, including
through stories/practices (the set of concepts/rules of relevance, grounded in
the spiritual world, are complex), about the significance of nature and the
ecosystem for wellbeing (see Natural Resources Unit of Manatu Maori, 1991;
Insights from
indigenous
cultures
As with the Australian Aboriginals and the Maori, the value of Native
American culture is increasingly recognised after years of being disrespected
along with the repression of its people. As has been appreciated for some time,
Native Americans have a very deep concern for the earth, its peoples and all
life[11] (Caduto and Bruchac, 1997; Nerburn, 1999). Such a concern reflects very
much the wisdom of the Native American elders (through whom nature is
understood to speak (see Ewen, 1994)) and the spirituality which is such a
central element in Native American culture (Center for World Indigenous
Studies, 1979; Reed, 1986; McGaa, 1990; Corry, 1994). This spirituality is indeed
reflected in all Native American practices (Poitras, 1992). Native Americans
perceive all things as a continuous totality that always was and always will be
(Arden and Wall, 1990). While a crude Western ethnocentrism may view the
relationship of indigenous people with mother earth somewhat romantically
as abstract feeling this relationship is, however, an expression of realised
interdependence (Posey, 1983; Martin, 1993). Further, in this regard, Native
Americans such as the Algonquians practised game conservation centuries
before Westerners appeared (Harrington, 1990; see also Feit, 1973 (on the
Waswanipi Cree); Moody, 1993 (on the Mayas)), and Merchant (1992) describes
what might be termed a strong waste management ethic on their part.
Booth and Jacobs (1990) emphasise the way in which the Native Americans'
concern for reciprocity and balance (see Tedlock and Tedlock, 1975; Center for
World Indigenous Studies, 1979), their understanding of the world as a living,
389
AAAJ
13,3
390
conscious being, and their respect for animals (see Allen, 1984; Lake-Thom,
1997) constitutes a way of thinking that can be inspirational for modern
environmental consciousness. Their view that nature is alive and the earth is a
mother engenders moral rules for treating nature that are of universal
significance (Merchant, 1992). According to Harrington (1990, p. 117) we need
to extend, with the Native American, our consciousness towards the
environment ``not merely to better manage the world but also to make our own
lives more complete . . . while we may have much specialized knowledge, it has
been easy to forget our roots''. Some indigenous people express concern for
``spiritually malnourished'' Westerners who do not have similar feelings for
mother earth (Center for World Indigenous Studies, 1979; Cooper, 1993, p. 116;
see also Harrington, 1990; Birkin, 1996, p. 235). Native American cultures
engage in relationships of mutual respect, reciprocity and caring with the earth
and fellow beings (human and non-human, as if one family). They place stress
on being instructed in their wisdom to create a society based upon the ``good
mind'' (see Lake-Thom, 1997), where all life is equal and all are equal parts of
the whole (Arden and Wall, 1990). One Native American culture explicitly
expresses a concern to love all children and to make decisions on behalf of the
seventh generation to come as well as seeking to be generous and to share
equally so that all may be content (see Burger, 1990; Suzuki and Knudtson,
1992).
The Native American understanding of the earth as a living, conscious being
that must be respected led them to adapt to the land rather than to dominate it
as Europeans have tended to do. We are stewards of the land with
responsibilities and should be concerned to avoid exploitation of it (Arden and
Wall, 1990). In respecting the earth and nature we should interact with it and
impact upon it carefully and legitimately, as might be reasonably permitted by
it (see Feit, 1973; Buhner, 1997; Caduto and Bruchac, 1997). This cultural
attribute is reinforced among Native Americans by a sense that they cannot be
conceived apart from the land (a Cherokee word for land can also translate as
history, culture and religion); so, as in the case of other indigenous peoples, to
maltreat the land or the environment is to maltreat them (see Van de Fliert,
1994a; 1994b). Western practice, in effect obsessed with growth and
exploitation, is perceived as threatening to the ecology of the earth (Center for
World Indigenous Studies, 1979). Today, many Native Americans are calling
for a joining of hands in the face of the environmental threat and for
responsibility, brother/sisterhood and peace (Ewen, 1994; see Lee, 1959).
For Native Americans, ceremonial rituals are meant to reflect and perpetuate
the concern to engage in relationships deemed environmentally sound. Further,
the rituals are designed to remind people of a frame of mind which is in a
proper relationship with the rest of the world (a frame of mind which is, for
example, crucial for the maintenance of good health). The ecological dimension
is brought to consciousness and people can be empowered to act on its behalf.
In this way, the rituals are not an opiate in the struggle for the application of
good wisdom (Merchant, 1992), nor should they be seen as ``primitive'',
Insights from
indigenous
cultures
391
AAAJ
13,3
392
In the course of our activities we have endeavoured to respect the whole of life. We have
sought to respect the lives of all humans those engaged in the activities here reported upon,
those others affected by our activities and all humans in general and of all non-humans. We
have sought to respect the life of planet earth as a living entity. We have endeavoured to
ensure that there is a balance between what we have taken from the environment and what
resources we have helped replenish. In interacting with or acting upon the environment
considered in the broadest sense we have done so only with wise counsel and with regard to
our responsibilities to do what is reasonable to protect and enhance and adapt to and have a
balanced relationship with rather than dominate or exploit our environment. And with regard
to our concerns to act in particular ways impacting upon the environment we have conducted
our tasks creatively, sympathetically, with love, and for the furtherance of well-being. We
have been concerned to enhance human and non-human wellbeing in and through our
actions.
Could such a set of statements be included in the annual report (or included in
other reports or another report with the same significance), an extension thereof
and even be the subject of an audit (which might attempt to assess how well
the actors have done in pursuing their activity)? We might appropriately
preface our own response to this question by emphasising our concern to
attempt seriously, albeit provocatively, to overcome the tendencies of a
Western ethnocentrism. Bell (1993), for example, suggests we need in some
respects to ``unlearn'' Western ways (although this may understate the sense in
which many are left with a profound sense of dislocation and loss seeking a
``new'' way is very difficult). In our view, if the reader is tempted to respond
initially to such a question in negative terms, this may stem from a bias
towards, or fixation with, the character of current accounting practice, and
from a failure to appreciate the character and potential of the insights of the
indigenous cultures upon which we have focused. If the reader is tempted to
dismiss suggested statements such as those in the statements above as being
vague and leading us nowhere, they should think again in this respect. There is
a need for organisations (as well as individuals) in society to remind themselves
of just what they should be about, and this, whether ``public'' or ``private'',
sector, is characterised by a complexity that can not be expressed in terms of
narrow economic objectives alone. It includes highly subjective matters. It is all
too obvious that many organisations forget much that is socially relevant, so
we would ask that such a suggestion, provocative and different as it might be,
is taken seriously as a potential way of opening up new types of
communication by organisations, including the business organisation, in
society. At the very least such statements constitute a public declaration
respecting what ought to be happening. It may be deemed subjective but it has
a beneficial control potential, nevertheless.
Current accounting practice reports little beyond a summarised account of
the activities of a reporting entity in financial terms. The principal accounting
statements are constituted in both basic economic and financial terms. The
``profit and loss'' account, or ``performance'' statement, provides a financial
depiction of profit or loss made by the entity. The ``balance-sheet'' or ``position
statement'' provides a financial summary of the position of the entity as at the
end of an accounting period. While both statements are far from
Insights from
indigenous
cultures
393
AAAJ
13,3
394
movement, there are some specificities here in the indigenous context. Winiata
(1988) offers a case study and typology of an holistic accounting for iwi (tribal)
resources. Winiata's (1988) study, as with our elaboration, points to the failure of
conventional accounting to properly define the scope of the ``activity'' and
related resources of the iwi or the hapu (sub-tribe) (Winiata, 1988, p. 794).
Winiata's (1988) study also points to the difficulty of ``measuring'' in typical
accounting fashion what matters in this context. He affirms that academic
accountants around the world have given little attention to these problems
(Winiata, 1988, p. 794). In developing a critique of conventional accounts (often
produced in relation to iwi financial resources) he elaborates a typology of
resources defined as ``something tangible or intangible from which positive net
benefits are expected'' (Winiata, 1988, p. 794), recognising the impossibility of
reducing resources to a common denominator in monetary terms. In his critique,
which is not focused primarily on the environment but draws from the Maori
cultural perspective more generally, Winiata (1988) explains that conventional
balance-sheets fail the iwi and hapu because they:
. . . are not statements of position which incorporate those taonga (treasures) and cultural
resources by which their mana in the community is determined, and through which their
members maintain and strengthen their identity (Winiata, 1988, p. 794)[20].
Insights from
indigenous
cultures
395
AAAJ
13,3
396
land;
investments; and
Insights from
indigenous
cultures
397
AAAJ
13,3
398
Concluding remarks
We hope for a future in which our Mother Earth becomes healthy again, in which we enjoy
equal relationships, mutual respect, and solidarity among individuals, peoples and the
different nations of the world (from the B0 okob0 Declaration of the First Summit of the
Indigenous Peoples, Chimaltenango, 27 May 1993, cited in Van de Fliert, 1994a, Annex IV,
p. 194).
2.
3.
4.
5.
inhabited lands before colonial expansion . . . and who have retained their distinctive
identities''.
The cultures in focus ought not to be seen as relics of a more primitive past, being in any
case alive, bolstering the argument (see Jary and Jary, 1995). They help to challenge
mainstream Western ways and develop alternatives thereto either differentiated,
facilitating re-invigoration of particular cultures, or developed through synthesis (cf.
DeWalt, 1994). Differentiation (whether in education, institutions, land return, territories or
the creation of separate nations, cf. Ewen, 1994) can potentially enrich development of
universal practice (see Buhner, 1997). It need not reduce to crude relativism or pessimistic
isolationism, phenomena in their own way threatening the environment since abandoning
``global visions'' (Brecher et al., 1993). We recognise interpretive problems (as in varying
ways in all instances of communication): we seek insights and ways forward (Newcomb,
1999). The authorship here was such as to facilitate appreciation of cultural specificities:
serious efforts were made (reflecting, for example, the principles integral to Stanfield and
Dennis, 1993; Innes, 1997) albeit that one must recognise complexity and existing
interrelatedness (see Squires, 1994; Pieterse and Parekh, 1995). Critical theory has to
counter excesses of Western ethnocentrism and appreciate the difficulties and limitations
involved (Bell, 1993, refers to the risk of dislocation). We are not trying to confer angelic
status on the cultures in focus. That scarcely and uncritically departs from excessive
cultural relativism. Rather, we aim to learn from the positive of these cultures. Given the
range and depth of the insights this paper cannot claim to be more than preliminary, its
main concern being to stimulate further research in a neglected area. We have come to
realise the challenge it is for mainstream Western audiences to become open to learning
from such insights: the tendency to find it hard to discard Western blinkers whereby
indigenous insights are seen negatively. We try to respond. Our approach is both a
challenging of the status quo and a general thrust to raise awareness and engender change
for betterment, including to regulatory social structures. Accounting communication can
both help bring about better societies and enable their function (Gallhofer and Haslam,
1997a).
Common characteristics of the indigenous of colonised regions include the tribal and
communal nature of societies. For aspects of the complexity that suggests the potential (see
the emphasis of Rangihau, 1992) of further research see, for example, Callicott (1982),
Regan (1982), Edwards (1987), Burger (1990), Sanborn (1990), Lawlor (1991) and King
(1992). The abstraction and simplification here, comparatively, are not denied. We
emphasise, however, that there are insights from the commonalities and aim to stimulate
further research including from especially indigenous researchers (cf. Smith, 1992;
Gallhofer et al., forthcoming).
For Goehring (1993), derogatory or pejorative connotations are associated with the epithet
``Aborigine'' (among others). We have not used the term, preferring Aboriginal Australian.
Arden (1995) notes from his experience that Aboriginal is typically acceptable as a
collective term to the Australian native people, including the Gurindiji, Kokotha,
Manjiljara, Pitjantjatjara, Torres Strait Islanders, Yookla and Yungera (Goehring, 1993).
Increased sophistication would be possible if the various terms were used in a more
complex articulation (Mudrooroo, 1994).
For Martin (1993), Westerners need to re-sensitize themselves to the concerns of mother
earth, in part by a process analogous to the remembering alluded to. This involves
``stirring that part of ourselves that is fundamentally connected to the web'' and
``elaboration . . . [about who we are in relationship to the environment] . . . in words and
concepts . . . to bring our awareness . . . to a new level of complexity'' (Martin, 1993, p. 53),
consistent with practices of regularly reminding about or allowing a regular focus upon
what ``matters'', whether through ritual or stories or some other practice. The
interconnectedness of life, sacredness of all creatures, primacy of the earth and human
responsibilities can be thus properly proclaimed (see Martin, 1993, p. 56).
Insights from
indigenous
cultures
399
AAAJ
13,3
400
13.
14.
15.
16.
And our analysis involves considerable abstraction away from detail. Nevertheless, we do
suggest key insights that can also hopefully stimulate further research. A very pertinent
argument was forthcoming from the Native Hawaiian representative cited in Ewen (1994).
For the latter, the Western system elevated property and economic values above human
values, failing to take an holistic approach. It did not, for example, incorporate the values
of a strong culture and healthy people or the value of respecting the elderly and protecting
children, showing compassion and maintaining a pristine environment.
Ways of taking this question seriously would go beyond dogmatically crude dismissals of
indigenous perspectives that have in effect been dominant (see Ewen, 1994; Newcomb,
1999).
This inevitably involves consideration of how such accountings can better engender and
support modes of organising reflective of indigenous perspectives (and reflexively one can
try to re-think how alternative ways of organising might be suggestive of alternative
accountings, perhaps very different from what is conventional today; cf. Innes, 1997). We
should of course also be concerned to act more directly on modes of organising (which are
at least as important as accounting and of course modes of organising impact upon
accounting as well as the other way round). This involves political struggle. Perceived
interests would immediately be challenged. We are not suggesting that developments
stemming from the ideas here are easy to secure agreement upon in spirit or effect (see
Everett and Neu, forthcoming). We have no wish to enhance the ideological effect that
Everett and Neu (forthcoming) refer to (see also Neu and Taylor, 1996). Our point is that
accounting can be the site of a limited autonomy that can challenge modes of organising.
Developing a current accounting can create tensions for the wider context to that practice
(cf. Pimentel and Pimentel, 1979; Arden and Wall, 1990; DeWalt, 1994). Our suggestion is
that in some respects the alternative routes indicated have an equifinal character. A more
``restrained'' or indirect approach inevitably ends up posing questions, the scope of which
are grander. The approach followed here can articulate insights posing significant
challenges to current practices and engender further and wider critical enquiry. The
concern here is to indicate how current practices might be extended, modified or
transformed through the influence of indigenous principles. Concurrently, we encourage
fresh and more open ways of seeing the ``current practices'' we are focusing upon to render
them amenable to such influences. Our elaboration does not reduce to a crude view that
capitalism and money be abolished: a variety of systems of law are reconcilable with
systems that are basically capitalistic and use money as now conventionally understood,
the scope for some betterment in terms of environmental, and social impact, being huge
within such possibilities.
We here neither imply that such statements are perfect (or beyond improvement) in and of
themselves nor that they have no place in organisational reporting because absolutely
problematic. The concern is to add something beyond current practice. Of course, Western
annual reports today do include much beyond these financial statements, albeit that this is
scarcely audited. Preston et al. (1996), for example, focus upon the visual images that can
be considered key elements of annual reports having a representational, ideological and
constitutive role. Interestingly, these inclusions in reports, albeit instances of highly
distorted communication, may reflect the failure of the traditional financial statements to
provide adequate social communication about the activities of organisations.
As indicated already, indigenous preferences would be consistent with practices of
carefully managing the environment and reporting the detail of plans against actuals: there
is much that is consistent with conventional type accountability systems. We are
concerned to elaborate what can be added. The assessment of what has been taken from
the environment and what has been replenished would go beyond the financial. We are not
suggesting that the proposals referred to have no merit. Indigenous biases might modify
(in the direction indicated) but work with practices such as those proposed and
implemented by Traidcraft, rather than efface them (see Gray et al., 1997). Further, the
Insights from
indigenous
cultures
401
AAAJ
13,3
17.
402
18.
19.
20.
21.
22.
23.
24.
proposals can engender complex and profound shifts in organisational knowledge, reconceptualising relationships between the organisation and its context in a way consistent
with indigenous perspectives (cf. Bebbington and Gray, 1997).
Such a view does not require one to hold that there is an absolute truth, only that there is a
standard of communication in context (in terms in this case of critical theory's aims) as
opposed to the alternative nihilistic and relativistic view that there is no such standard (see
Best and Kellner, 1991). Expressions of interconnectedness and spiritual awareness
manifest in the environmental accounts of Landcare Research (NZ) Limited (see
Bebbington and Tan, 1997).
This type of morality, elevated in the Enlightenment and later crudely dominating
neoclassical economic reasoning in the guise of a descriptive attribute of humankind
(Tinker et al., 1982; Poole, 1991; Hopwood, 1992) is a characteristic myth of Western
thought. Whatever be positive in it, it takes a much less than holistic view of the human
character (with attendant consequences) and, given its influence, has come to threaten
basic ecology. Often displaced is the question of what attendant conditions might
legitimate such a morality.
Indigenous principles go beyond now mainstream reform-based environmentalism, being
more consistent with something deeper and more radical than what is generally implied
thereby. Indigenous values suggest Western market morality problematic to the extent
that it is not adequately respectful to life. A more balanced and sustainable mode of life
implies a turn from today's obsessive materialism (Center for World Indigenous Studies,
1979; Orton, 1999a; 1999b).
The concept of Mana can be translated as status or prestige.
Indigenous views are relevant for mobilising wider social accounting. That concerns about
environment imply concerns about social context is argued by Gallhofer and Haslam (1997b).
An audit committee could draw from a range of expertises and include ``grassroots''
members. The latter would echo early nineteenth century UK practice where often an
auditor was chosen from amongst the shareholders (Edwards, 1989). Someone with an
interest in business activity was chosen. Here someone whose interests go beyond the
financial would be.
Extending our indigenous accounting communication, including as ritual, one can see this
impacting upon the design of the report and the way it is communicated. For example, the
whole ``performance'' aspect and setting of the communication could be re-thought.
The discussion suggests insights for re-thinking basic principles regarding accounting's
content. Speculatively, social acts more influenced by the indigenous can be considered
emanations of a wisdom beyond that currently influential in the West and accountable to
that wisdom (see Chew and Greer, 1997). This would challenge practices and suggest an
array of alternatives, including alternatives to current macro-accountings (such as
``national income'' accounting). It would modify tendential development in government and
business alike, especially since market capitalism and the Enlightenment, to measure
progress narrowly by the availability and consumption of goods and the usage of high
quantities of fuel (Harrington, 1990). Albeit that our main concern is to stimulate debate
and further research, we can offer some brief comments on issues of regulation and
institutional structure. The thinking reflected here surely impacts upon education (cf.
Ewen, 1994). Attention to the issues raised in an educational and professional training
context would be a step forward (and, in New Zealand, for example, build upon bi-cultural
educational practice). Representatives of the indigenous culture ought to be involved not
just in education but also in policy-making. In this regard we have little confidence in the
current free-market regulations and other transnational mechanisms in securing better
communications and respect for particularities (rather these have tended to engender a
crude uniformity reflective of capitalistic domination). The need for local regulatory action
bolstered by global support is of some urgency (cf. Tinker, 1991).
References
Adewole Osunade, M.A. (1994), ``Indigenous grass ecology and socio-economic values in
Swaziland'', Journal of Environmental Management, Vol. 41 No. 4, pp. 283-92.
Alexander, B. (1993), ``Gifts from the Northwind'', in Kemf, E. (Ed.), Indigenous People and
Protected Areas: The Law of Mother Earth, Earthscan, London.
Allen, P.G. (1984), The Sacred Hoop: Recovering the Feminine in American Indian Traditions,
Beacon Press, Boston, MA.
Andrew, J. (1999), ``The accounting craft and the environmental crisis: reconsidering
environmental ethics'', working paper, University of Wollongong, Wollongong.
Arden, H. (1995), Dream Keepers: A Spirit-Journey into Aboriginal Australia, Harper Perennial,
New York, NY.
Arden, H. and Wall, S. (1990), Wisdomkeepers: Meetings with Native American Spiritual Elders,
Beyond Words, Hillsboro, OR.
Arrington, C.E. and Francis, J.R. (1993), ``Giving economic accounts: accounting as cultural
practice'', Accounting, Organizations and Society, Vol. 18 Nos 2/3, pp. 107-24.
Baines, P. (1988), ``A litany for land'', in Keen, I. (Ed.), Being Black: Aboriginal Cultures in
``Settled'' Australia, Aboriginal Studies Press, Canberra.
Barlow, C. (1994), Tikanga Whakaaro: Key Concepts in Maori Culture, Oxford University Press,
Oxford.
Bebbington, J. and Gray, R. (1997), ``An account of sustainability: failure, success and a
reconceptualisation'', Proceedings of the 5th Interdisciplinary Perspectives on Accounting
Conference, 7-9 July, Vol. 1.
Bebbington, J. and Tan, J. (1997), ``Landcare research and accounting for sustainability'',
Chartered Accountants Journal of New Zealand, Vol. 76 No. 1, pp. 37-40.
Bell, D. (1993), Daughters of the Dreaming, University of Minnesota Press, Minneapolis, MN.
Bell, D. (1998), Ngarrindjeri Wurruwarriu: A World That Is, Was, and Will Be, Spinifex Press Pty
Ltd, North Melbourne.
Berndt, R. and Berndt, C. (1989), The Speaking Land: Myth and Story in Aboriginal Australia,
Penguin, Harmondsworth.
Best, S. and Kellner, D. (1991), Postmodern Theory: Critical Interrogations, Macmillan,
Basingstoke.
Birkin, F. (1996), ``The ecological accountant: from the cogito to thinking like a mountain'', Critical
Perspectives on Accounting, Vol. 7 No. 3, pp. 231-57.
Blaut, J.M., Frank, A.G., Amin, S., Dodgshon, R.A. and Palen, R. (1994), 1492 The Debate on
Colonialism, Eurocentrism and History, Routledge, London.
Booth, A. and Jacobs, H. (1990), ``Ties that bind: Native American beliefs as a foundation for
environmental consciousness'', Environmental Ethics, Vol. 12 No. 1, pp. 27-43.
Bramwell, R. and Foreman, K. (1993), ``Questioning power structures and competitiveness in
pedagogy: insights from North American and Philippine pedagogues'', International
Review of Education, Vol. 39 No. 6, November, pp. 561-75.
Brecher, J., Brown Childs, J. and Cutler, J. (1993), Global Visions: Beyond the New World Order,
South End Press, Boston, MA.
Buhner, S.H. (1997), One Spirit, Many Peoples: A Manifesto for Earth Spirituality, Roberts
Rinehart, Niwot, CO.
Burger, J. (1990), The Gaia Atlas of First Peoples: A Future for the Indigenous World, Gaia Books,
London.
Insights from
indigenous
cultures
403
AAAJ
13,3
404
Caduto, M.J. and Bruchac, J. (1997), Keepers of the Earth: Native American Stories and
Environmental Activities for Children, Fulcrum, Golden, CO.
Callicott, J.B. (1982), ``Traditional American Indian and Western European attitudes toward
nature: an overview'', Environmental Ethics, Vol. 4 No. 4, pp. 293-318.
Callicott, J.B. (1989), ``American Indian land wisdom? Sorting out the issues'', in Callicott, J.B.
(Ed.), In Defence of the Land Ethic: Essays in Environmental Philosophy, State University of
New York Press, Albany, NY.
Center for World Indigenous Studies (1979), ``Alternatives to development: environmental values
and indigenous peoples'', Environment workshop, Northwest Regional Conference on the
Emerging International Economic Order, 29-31 March, Seattle, Washington, DC.
Chew, A. and Greer, S. (1997), ``Contrasting world views on accounting: accountability and
Aboriginal culture'', Accounting, Auditing & Accountability Journal, Vol. 10 No. 3,
pp. 276-98.
Chua, W.F. (1996), ``Teaching and learning only the language of numbers monolingualism in a
multilingual world'', Critical Perspectives on Accounting, Vol. 7, pp. 129-56.
Clarke, W.C. (1990), ``Learning from the past: traditional knowledge and sustainable
development'', The Contemporary Pacific, Vol. 2 No. 2, pp. 233-53.
Clifford, J. and Marcus, G.E. (Eds) (1986), Writing Culture: The Poetics and the Politics of
Ethnography, University of California Press, Berkeley, CA.
Convention on Biological Diversity (1997), Executive Summary, available at: http://www.biodiv.
org/indig/tkbd-2e.htm (accessed 5 April 1999).
Coombs, H.C. (1994), Aboriginal Autonomy: Issues and Strategies, Cambridge University Press,
Cambridge.
Cooper, C. (1992), ``The non and nom of accounting for [m]other nature'', Accounting, Auditing &
Accountability Journal, Vol. 5 No. 3, pp. 16-39.
Cooper, K. (1993), ``A native elder speaks: how do you say good-bye to a friendship?'', in Hull, F.
(Ed.), Earth and Spirit: The Spiritual Dimension of the Environmental Crisis, Continuum,
New York, NY, pp. 116-18.
Corry, S. (1994), Guardians of the Sacred Land, Survival International, London.
Couture, J.E. (1991), ``Explorations in native knowledge'', in Friesen, J.W. (Ed.), The Cultural
Maze: Complex Questions on Native Destiny in Western Canada, Detseling Enterprises,
Calgary, pp. 53-73.
Cowan, J. (1992a), The Elements of the Aboriginal Tradition, Eleent, Shaftesbury.
Cowan, J. (1992b), Mysteries of the Dream-time: The Spiritual Life of Australian Aborigines,
Prism, Bridport.
Croft, D.B. (1991), ``The relationship between people and animals'', in Croft, D.B. (Ed.), Australian
People and Animals in Today's Dreamtime: The Role of Comparative Psychology in the
Management of Natural Resources, Praeger, New York, NY, pp. 1-20.
Davis, S. (Ed.) (1993), Indigenous Views of Land and Environment, World Bank, Washington, DC.
DeWalt, B.R. (1994), ``Using indigenous knowledge to improve agriculture and natural resource
management'', Human Organization, Vol. 53 No. 2, pp. 123-31.
Dodson, M. (1994), ``Voices of the peoples voices of the earth: indigenous peoples subjugation
or self-determination?'', in van der Fliert, L. (Ed.), Voices of the Earth: Indigenous Peoples,
New Partners and the Right to Self-determination in Practice, International Books/NCIP,
Utrecht, pp. 18-29.
Edwards, R. (1989), History of Financial Accounting, Routledge, London.
Edwards, W.H. (Ed.) (1987), Traditional Aboriginal Society, Macmillan, South Melbourne.
Everett, J. and Neu, D. (forthcoming), ``Ecological modernization and the limits of environmental
accounting?'', Accounting Forum.
Ewen, A. (Ed.) (1994), Voice of Indigenous People: Native People Address the United Nations,
Clear Light, Santa Fe, NM.
Feit, H.A. (1973), ``The ethno-ecology of the Waswanipi Cree: or, how hunters can manage their
resources'', in Cox, B. (Ed.), Cultural Ecology, McClelland and Stewart, Toronto.
Fitzpatrick, P. (1992), The Mythology of Modern Law, Routledge, London.
Fraser, I., Gallhofer, S., Haslam, J. and Sydserff, R. (1999), ``Dickens and utilitarian accounting: the
case of Hard Times'', paper presented to the Critical Perspectives on Accounting
Conference, Baruch College, City University of New York, New York, April.
Gallhofer, S. and Haslam, J. (1991), ``The aura of accounting in the context of a crisis: Germany
and the First World War'', Accounting, Organizations and Society, Vol. 16 Nos 5/6,
pp. 487-520.
Gallhofer, S. and Haslam, J. (1993), ``Approaching corporate accountability: fragments from the
past'', Accounting and Business Research, Vol. 23 No. 21a, pp. 320-30.
Gallhofer, S. and Haslam, J. (1994), ``Accounting and the Benthams or accounting's
potentialities'', Accounting, Business and Financial History, Vol. 4 No. 3, pp. 431-60.
Gallhofer, S. and Haslam, J. (1995), ``Worrying about environmental auditing'', Accounting
Forum, Vol. 19 Nos 2/3, pp. 205-18.
Gallhofer, S. and Haslam, J. (1997a), ``Beyond accounting: the possibilities of accounting and
``critical'' accounting research'', Critical Perspectives on Accounting, Vol. 8 Nos 1/2,
pp. 71-95.
Gallhofer, S. and Haslam, J. (1997b), ``The direction of green accounting policy: critical
reflections'', Accounting, Auditing & Accountability Journal, Vol. 10 No. 2, pp. 148-74.
Gallhofer, S., Haslam, J. and Tsen, S.-H. (1996), ``What's wrong with green accounting and
auditing prescription? Seeing the wood as well as the trees'', Irish Accounting Review,
Vol. 3 No. 1, pp. 69-89.
Gallhofer, S., Haslam, J., Kim, S.N. and Mariu, S. (forthcoming), ``Attracting and retaining Maori
students in accounting: issues, experiences and ways forward'', Critical Perspectives on
Accounting.
Gibson, K. (1994), ``Accounting and the Mabo effect: Dreamtime or nightmare?'', paper presented
at the Seminar Programme of Deakin University, 26 September, Deakin University,
Geelong.
Gibson, K. (1995), ``Accounting: a new philosophy from an old culture'', paper presented at the
Environmental Management, Accounting and Auditing Workshop, Limperg Institut,
Amsterdam, 29 November-1 December.
Gibson, K. (1996), ``Accounting for sustainable development: insights from Aboriginal societies'',
paper presented at the Seventh World Congress of Accounting Historians, 11-13 August,
Queen's University, Kingston.
Goehring, B. (1993), Indigenous Peoples of the World: An Introduction to their Past, Present and
Future, Purich Publishing, Saskatoon.
Gonzalez, N. (1992), ``We are not conservationists'', Cultural Survival Quarterly, Fall, pp. 43-5.
Gray, R., Bebbington, J. and Walters, D. (1993), Accounting for the Environment, Chapman,
London.
Gray, R., Dey, C., Owen, D., Evans, R. and Zadek, S. (1997), ``Struggling with the praxis of social
accounting: stakeholders, accountability, audits and procedures'', Accounting, Auditing &
Accountability Journal, Vol. 10 No. 3, pp. 325-64.
Insights from
indigenous
cultures
405
AAAJ
13,3
406
Greer, S. and Patel, C. (1999), ``Accounting and culture: the issue of a unique Australian
indigenous worldview'', working paper, Macquarie University, Sydney.
Harrington, R. (1990), To Heal the Earth: The Case for an Earth Ethic, Hancock House, Surrey.
Hines, R.D. (1988), ``Financial accounting: in communicating reality, we construct reality'',
Accounting, Organizations and Society, Vol. 13 No. 3, pp. 251-62.
Hines, R.D. (1991a), ``Accounting for nature'', Accounting, Auditing & Accountability Journal,
Vol. 4 No. 3, pp. 27-9.
Hines, R.D. (1991b), ``The FASB's conceptual framework, financial accounting and the
maintenance of the social world'', Accounting, Organizations and Society, Vol. 16 No. 4,
pp. 313-31.
Hooper, K. and Pratt, M.J. (1993), ``The growth of agricultural capitalism and the power of
accounting: a New Zealand study'', Critical Perspectives on Accounting, Vol. 4, pp. 247-76.
Hooper, K. and Pratt, M.J. (1995), ``Discourse and rhetoric: the case of the New Zealand Native
Land Company'', Accounting, Auditing & Accountability Journal, Vol. 8 No. 1, pp. 10-37.
Hooper, K., Pratt, M.J. and Kearins, K. (1993), ``Accounting, auditing and the business
establishment in colonial Auckland 1880-1895'', Accounting, Auditing & Accountability
Journal, Vol. 6 No. 1, pp. 79-99.
Hopwood, A.G. (1992), ``Accounting calculation and the shifting sphere of economics'', The
European Accounting Review, Vol. 1 No. 1, pp. 125-44.
Hove, M.R. (1986), ``Accounting practices in developing countries: colonialism's legacy of
inappropriate technologies'', International Journal of Accounting, Vol. 22 No. 1, pp. 81-100.
Hungry Wolf, B. (1980), The Ways of My Grandmothers, William Morrow, New York, NY.
Innes, L. (1997), ``Aboriginal rights and interpretative responsibility'', E Law Murdoch
University Electronic Journal of Law, Vol. 4 No. 3, available at: www.murdoch.edu.au/elaw/
issues/v4n3/inne43.html
Jary, D. and Jary, J. (1995), Dictionary of Sociology, 2nd ed., HarperCollins, Glasgow.
King, M. (Ed.) (1992), Te Ao Hurihuri: Aspects of Maoritanga, Reed, Auckland.
Lake-Thom, B. (1997), Spirits of the Earth: A Guide to Native American Nature Symbols, Stories
and Ceremonies, Plume/Penguin, New York, NY.
Latour, B. (1986), ``Visualization and cognition: thinking with eyes and hands'', Knowledge and
Society, Vol. 10, pp. 1-40.
Lawlor, R. (1991), Voices of the First Day: Awakening in the Aboriginal Dreamtime, Inner
Traditions, Rochester.
Lee, D. (1959), ``Responsibility among the Dakota'', in Lee, D. (Ed.), Freedom and Culture,
Prentice-Hall, Englewood Cliffs, NJ, pp. 61-7.
Lehman, C. and Tinker, T. (1987), ``The `real' cultural significance of accounts'', Accounting,
Organizations and Society.
Lehman, G. (forthcoming), ``Taylor, expressivism and interpretation: towards a new evaluative
discourse lost to modernity?'', Critical Perspectives on Accounting.
Leonel, M., Mindlin, B. and Junqueira, C. (1992), ``The joint responsibility of the international
community in the indigenous and environmental issues of the Brazilian Amazon'', IWGIANewsletter, No. 3, pp. 6-19.
Lovelock, J.E. (1979), Gaia: A New Look at Life on Earth, Oxford University Press, New York,
NY.
Lowy, R.F. (1995), ``Eurocentrism, ethnic studies and the new world order: toward a critical
paradigm'', Journal of Black Studies, Vol. 25 No. 6, pp. 712-36.
McGaa, E. (1990), Mother Earth Spirituality: Native American Paths to Healing Ourselves and
Our World, HarperCollins, New York, NY.
McNeely, J. (1999), ``Conservation in the 21st century'', presentation, Edinburgh International
Science Festival, Royal Society of Edinburgh, Edinburgh, 7 April.
Marcus, G. and Fischer, M. (1986), Anthropology as Cultural Critique: An Experimental Moment
in the Human Sciences, University of Chicago Press, Chicago, IL.
Marietta, D.E. Jr (1995), For People and the Planet: Holism and Humanism in Environmental
Ethics, Temple University Press, Philadelphia, PA.
Martin, D. (1993), ``The joining of human, earth and spirit'', in Hull, F. (Ed.), Earth and Spirit: The
Spiritual Dimension of the Environmental Crisis, Continuum, New York, NY, pp. 43-57.
Mataira, K. (1994), ``Maori accountability'', Chartered Accountants Journal, February, pp. 32-3.
Mathews, M.R. and Perera, H. (1996), Accounting Theory and Development, 3rd ed., Thomas
Nelson, Sydney.
Merchant, C. (1992), Radical Ecology: The Search for a Livable World, Routledge, London.
Miller, A.S. (1991), Gaia Connections: An Introduction to Ecology, Ecoethics, and Economics,
Rowman & Littlefield, Savage, MD.
Moody, R. (1993), The Indigenous Voice: Visions and Realities, 2nd ed., International Books,
Utrecht.
Mouck, T. (1994), ``Corporate accountability and Rorty's Utopian liberalism'', Accounting,
Auditing & Accountability Journal, Vol. 4 No. 3, pp. 6-30.
Mudrooroo (1994), Aboriginal Mythology: An A-Z Spanning the History of the Australian
Aboriginal People from the Earliest Legends to the Present Day, Aquarian, London.
Myers, F.R. (1986), Pintupi Country, Pintupi Self, Smithsonian Institute, New York, NY.
Natural Resources Unit of Manatu Maori (1991), Maori Values and Environmental Management,
Manatu Maori, Wellington.
Nelson, R.K. (1983), Make Prayers to the Raven: A Koyukon View of the Northern Forest,
University of Chicago Press, Chicago, IL.
Nelson, R.K. (1986), ``A conservation ethic and environment: the Koyukon of Alaska'', in
Williams, N.M. and Hunn, E.S. (Eds), Resource Managers: North American and Australian
Hunter-Gatherers, Australian Institute of Aboriginal Studies, Canberra.
Nerburn, K. (Ed.) (1999), The Wisdom of the Native Americans, New World Library, Novato, CA.
Neu, D. and Taylor, A. (1996), ``Accounting and the politics of divestment'', Critical Perspectives
on Accounting, pp. 437-60.
Newcomb, S. (1999), ``Communicating across cultures'', available at: http://conbio.rice.edu/nae/
docs/newcomb.html (reprinted from Earth First!, Litha Issue, 1996).
Newsome, A.E. (1980), ``The eco-mythology of the red kangaroo in central Australia'', Mankind,
Vol. 12 No. 4, December, pp. 327-33.
Okike, E.N.M. (1994), ``Curious auditing regulations in Nigeria: a case study of cultural/political
influences on auditing practice'', International Journal of Accounting, Vol. 29, pp. 78-91.
Orton, D. (1999a), ``The wild path forward: left biocentrism, first nations, park issues and
forestry: a Canadian view'', Wild Earth, also available at: http://conbio.rice.edu/nae/docs/
wild.html
Orton, D. (1999b), ``The left and environmental-first nations relationships'', available at: http://
conbio.rice.edu/nae/docs/deep.html
Patterson, J. (1992), Exploring Maori Values, The Dunmore Press, Palmerston North.
Patterson, J. (1994), ``Maori environmental virtues'', Environmental Ethics, Vol. 16 No. 4,
pp. 397-409.
Insights from
indigenous
cultures
407
AAAJ
13,3
408
Pieterse, J.N. and Parekh, B. (Eds) (1995), The Decolonization of Imagination: Culture, Knowledge
and Power, Zed Books, London.
Pimentel, D. and Pimentel, M. (1979), Food, Energy and Society, Arnold, London.
Poitras, J.A. (1992), ``The essential spirituality of North American Indian culture'', in Riewe, R.
and Oakes, J. (Eds), Human Ecology: Issues in the North, The Canadian Circumpolar
Institute.
Poole, R. (1991), Modernity and Morality, Routledge, London.
Posey, D.A. (1983), ``Indigenous ecological knowledge and development of the Amazon'', in
Moran, E.F. (Ed.), The Dilemma of Amazonian Development, Westview Press, Boulder, CO,
pp. 234-5.
Preston, A., Wright, C. and Young, J. (1996), ``Imag[in]ing annual reports'', Accounting,
Organizations and Society, Vol. 21 No. 1, pp. 113-37.
Rangihau, J. (1992), ``Being Maori'', in King, M. (Ed.), Te Ao Hurihuri: Aspects of Maoritanga,
Reed, Auckland, pp. 183-90.
Reed, G. (1986), ``A native American environmental ethic: a homily on black elk'', in Hargrove,
E.C. (Ed.), Religion and Environmental Crisis, The University of Georgia Press, Athens,
GA, pp. 25-37.
Regan, T. (1982), All that Dwell Therein: Animal Rights and Environmental Ethics, University of
California Press, Berkeley, CA.
Reiter, S. (1997), ``The ethics of care and new paradigms for accounting practice'', Accounting,
Auditing & Accountability Journal, Vol. 10 No. 3, pp. 299-324.
Said, E. (1978), Orientalism, Routledge, London.
Said, E. (1993), Culture and Imperialism, Chatto & Windus, London.
Sallenave, J. (1994), Northern Perspectives, Vol. 22 No. 1, Canadian Arctic Resources Committee,
cited on the Native Americans and the Environment Web site, available at: http://
conbio.rice.edu/nae/subarctic.html
Sanborn, G. (1990), ``Unfencing the range: history, identity, property, and apocalypse in Lame
Deer Seeker of Visions'', American Indian Culture and Research Journal, Vol. 14 No. 4,
pp. 39-57.
Shaw, B. (1995), Our Heart Is the Land: Aboriginal Reminiscences from the Western Lake Eyre
Basin, Aboriginal Studies Press, Canberra.
Shearer, T.L. and Arrington, C.E. (1993), ``Accounting in other wor(l)ds: a feminism without
reserve'', Accounting, Organizations and Society, Vol. 18 Nos 2/3, pp. 253-72.
Shohat, E. and Stam, R. (1995), Unthinking Eurocentrism: Multiculturalism and the Media,
Routledge, London.
Smith, H. (1992), Forgotten Truth: The Common Vision of the World's Religions, HarperCollins,
San Francisco, CA.
Squires, J. (Ed.) (1994), ``On not speaking Chinese: Diaspora and identity'', New Formations,
No. 24, Special Issue, Winter.
Stanfield, J.H. II and Dennis, R.M. (Eds) (1993), Race and Ethnicity in Research Methods, Sage,
Newbury Park, CA.
Stanner, W.E.H. (1974), White Man Got No Dreaming, Australian National University Press,
Canberra.
Suzuki, D. and Knudtson, P. (1992), Wisdom of the Elders: Sacred Native Stories of Nature,
Bantam Books, London.
Swain, T. (1993), A Place for Strangers: Towards a History of Australian Aboriginal Being,
Cambridge University Press, Cambridge.
Insights from
indigenous
cultures
409