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Developing environmental
accounting: insights from
indigenous cultures
Sonja Gallhofer

Division of Accounting and Finance, Caledonian Business School,

Glasgow Caledonian University, Glasgow, UK

Kathy Gibson

Insights from
indigenous
cultures
381
Received May 1999
Revised October 1999
Accepted January 2000

Director of the Strategic Research Centre for Environmental

Accountability, School of Accounting and Finance, University of
Tasmania, Hobart, Tasmania, Australia

Jim Haslam

Division of Accountancy and Finance, School of Management, HeriotWatt University, Riccarton, Edinburgh, UK

Patty McNicholas

Department of Accounting and Finance, Monash University, Gippsland

Campus, Churchill, Victoria, Australia and

Bella Takiari

Graduate of the Waikato Management School, University of Waikato/

Te Whare Wananga o Waikato and KPMG, Auckland,
New Zealand
Keywords Environment, Ethnic groups, Accounting
Abstract The view is taken that the study of diverse cultures can contribute to the development
of environmental accounting and reporting. The focus is upon seeking to articulate insights from
three indigenous cultures: the Australian Aboriginal, the Maori and the Native American. These
cultures, alive today, provide relevant insights for those concerned with challenging mainstream
and Western practices and seeking to develop alternatives. Attention is focused on these insights
and it is hoped that further research will be stimulated.

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.

Accounting, Auditing &

Accountability Journal,
Vol. 13 No. 3, 2000, pp. 381-409.
# MCB University Press, 0951-3574

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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.

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The environmental perspective of three indigenous cultures

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).

Australian Aboriginal environmentalism

. . . an ``Aboriginal'' might be defined as ``one from the Beginning who is rising and becoming
visible . . .'' (Arden, 1995, p. xi)[4].

The attempts of early European settlers to assimilate the Aboriginal Australian

people into their Western hegemony demonstrated a lack of understanding of
the Aboriginal values and philosophy, which were grounded in a respect for the
land and the natural environment. This was starkly evidenced by the
assumption that Australia was previously terra nullius, or ``nobody's land''.
More recently, appreciation of the Aboriginal value system, in which
intergenerational equity was a fundamental principle, has led to calls for a reexamination of cultural ideals in view of the environmental degradation caused
by Western economic priorities (see Gibson, 1994; Chew and Greer, 1997).
Aboriginal societal structures were based upon a fundamental perception of
human beings as ``one big family'', co-operating and coexisting and sharing a
common ancestry with other animal species (Greer and Patel, 1999). The
mystical bond between species is reinforced by the stories of the Dreamtime,
which provide insights into the mutually sustaining nature of man's
relationship with the natural environment (cf. Newsome, 1980; Callicott, 1982;
Croft, 1991; Bell, 1993; 1998). Their attitude towards animals, which is evident
in many indigenous cultures, goes beyond the Aristotelian ``natural hierarchy''
which privileged humans in Western discourse have accepted (Callicott, 1982).
Further, Australian Aboriginals perceive the earth as a place to hold in awe,
with certain places being of enormous spiritual significance. While each
individual has a unique and complex relationship with the land in the
Aboriginal spiritual ``dreaming'' law, the communal nature of custodianship is
emphasised (Myers, 1986; Bell, 1993; Mudrooroo, 1994). Such strong affiliation
with the ``land'' (cf. Greer and Patel, 1999), which is both wealth and part of
spirituality, and in relation to which nature is symbolic of the divine (Cowan,
1992a), is a prevalent characteristic of many indigenous peoples.

Australian Aboriginals are custodians of the oldest culture on earth

keepers of the Dreamtime (Myers, 1986; Arden, 1995). It is this spiritual
Dreamtime which gives a special significance to land and nature and
constitutes a reality which helps govern human activities (see Stanner, 1974;
Lawlor, 1991; Cowan, 1992a; 1992b; Moody, 1993; Shaw, 1995). People come
from the land and return to the land (Greer and Patel, 1999). Integral to the
Dreamtime, the land may be understood as communicating with people, as
custodianship consists primarily of control over the stories, objects and ritual
associated with mythological ancestors at particular places (Myers, 1986).
Responsibilities are assigned to ensure its wellbeing (Berndt and Berndt, 1989;
Coombs, 1994), and, because of the common ancestry of the Dreamtime, in
which Aboriginals were part human, part animal and part divine, a particular
respect for nature has been engendered (Arden, 1995).
According to Chew and Greer (1997), who juxtapose Aboriginal principles
with principle-agency theory, the ``Dreaming law'' of the Australian Aboriginal
constitutes their ``higher principles'', principles potentially higher (as most
critical theorists would agree) than the shareholders who are the typical focus
of mainstream financial theory. Human lives are not set off against the
landscape in this perspective as they are in the West rather locations within
the landscape are integral to the interpretation of human acts (Baines, 1988;
Greer and Patel, 1999). Baines (1988, p. 227) explained that, in the eyes of the
Nyungar Aboriginals of Australia:
The land is seen as a huge body most often it is recognised as the body of one's mother. To
put a trench through the ground is to scarify the mother's back or dig into her guts.

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

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so on. In the process of establishing a respectful attitude to nature, there is

concern to remain sensitive to the character of one's lived experience and to go
beyond trivialising the wonder of nature (Martin, 1993). For Martin (1993, p. 53)
this is a ``recovering'', and he argues that Western peoples, without ``recovering
the desensitized part of . . . [their] . . . own being, will not be able to create and
sustain a vision on which a life of meaning depends''. The intimate and detailed
knowledge of their environment possessed by Aboriginal Australians and
other indigenous peoples stems from their embeddedness in concrete localities
a rootedness more scarcely found in the Western context today (Wei-Ming,
1995; Greer and Patel, 1999).
Actors in the Aboriginal culture effectively engage in a form of
environmental management, in seeking to ensure that the use of the land and
its maintenance are in balance (Bell, 1993; Coombs, 1994). Birth control is a
practice linked to a concern, not so much for human families, but to prevent
placing too much pressure on the land (Gibson, 1996). Rituals, often elaborate,
serve as a reminder of the need to respect the earth and the animals with whom
the mystical ancestry is shared, and Aboriginal culture traditionally
emphasised the sharing of knowledge through these rituals (Coombs, 1994). In
this respect, Bell (1993, p. 139) points out that a ``work'' analogy is applied
consistently to the ``spiritual'' domain: ceremonial activity is referred to as
``business'', the ritual store-house as the ``office'' and the responsibility to
prepare correctly and to perform as ``work''. At the same time, reflective of the
holistic, spiritual and communal nature of Aboriginal society, there were no
words distinguishing work from play or leisure in ancient Aboriginal language
(Gibson, 1996; see Greer and Patel, 1999). The Aboriginal rituals are often
performed at sacred sites (Bell, 1993; Arden, 1995), and, as Arden (1995, p. 5)
suggests:
Stories recounting the epic Dreamtime adventures of the Ancestor Beings are told as
mnemonic devices to teach the listeners an absolutely essential working knowledge of their
own immediate physical environment, how to travel safely through it and how to relate to the
other living creatures and plants with whom they share it and to whom they bear a special
responsibility and familial kinship. Like Aboriginal songs, paintings and ceremonies, these
Dreamtime stories are not mere entertainment . . . (Arden, 1995, p. 5)[5].

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).

The Maori are a Polynesian people who began settling in Aotearoa/New

Zealand over 1,000 years ago (Natural Resources Unit of Manatu Maori, 1991).
As with other indigenous people throughout the world, the Maori of Aotearoa/
New Zealand have seen their land expropriated and labour commodified by the
imposed capitalist or laissez-faire regimes of colonialists (Hooper and Pratt,
1993; 1995; Hooper et al., 1993). An article in the New Zealand Herald of 21
October 1882 characterised the attitudes of the New Zealand colonists to the
Maori people:
The occupation of their lands by colonisation from home is what we want, and what the
colony requires to enable it to pay its way and not be swamped by debt, and inwardly we
shall in confidence say to ourselves, very sorry for the noble semi-civilised people, but it must
go to the wall, for the Maori is face to face with that civilisation to which he [sic] must
succumb.

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,

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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;

Patterson, 1992; Barlow, 1994). Maori also have a predominantly subjective

epistemology one that stresses emphatic understanding rather than
empiricist apprehension (King, 1992; Wei-Ming, 1995)[10].

Insights from
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Native American environmental principles

Every part of the earth is sacred to my people . . . We know that the white man does not
understand our ways . . . The earth is not his brother but his enemy, and when he has
conquered it, he moves on . . . His appetite will devour the earth and leave behind only a
desert . . . I do not know . . . The white man does not seem to notice the air he breathes . . .
Hold in your mind the memory of the land as it is when you take it. And with all your
strength, with all your mind, with all your heart, preserve it for your children and love it . . .
Even the white man cannot be exempt from the common destiny. We may be brothers after
all. We shall see (Excerpts from a speech delivered by Chief Seattle in 1854, as cited in
Harrington, 1990, p. 118; while the detail of authentic translation of this well-known text is
disputed, Callicott (1989) points to its substantive authenticity, as does much of the research,
in effect, on Native American environmentalism).
What is the raven? Bird-watchers and biologists know. Koyukon elders and their children
who listen know. But those like me, who have heard and accepted both, are left to watch and
wonder (Nelson, 1983, p. 248).
Two fundamental limitations of northern EIAs [environmental impact assessments] are
inadequate ecological baseline data and inadequate methodology . . . linking ecological and
social components of the environment. The EIA process should include aboriginal people to
mitigate these limitations (Sallenave, 1994; see also Convention on Biological Diversity,
Executive Summary, 1997).

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,

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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'',

``irrelevant'' and ``inefficient'' practices as many Westerners have perceived

them (Center for World Indigenous Studies, 1979; Newcomb, 1999). The
ceremonies are understood to be of great significance as holding the world
together (Hungry Wolf, 1980; Arden and Wall, 1990). The Native American
way of seeing the world is akin to an imagery, or vision (see Suzuki and
Knudtson, 1992). Native Americans have an investment in a vision and
imagination as a reality whereas Westerners tend to believe such things have
very little to do with what we term reality. In this respect, Native Americans
rarely distinguish between their religious or spiritual life and their secular life.
Further, every act of a Native American may also be an opportunity for
meditation and reflection an opportunity to search for new truths and
meanings (Nelson, 1986; Booth and Jacobs, 1990; Couture, 1991).
Summary of some key similarities between Australian Aboriginal, Maori and
Native American perspectives on the environment
The three indigenous cultures focused upon here have much in common
regarding their perspective on the environment, and we are concerned to
emphasise the key similarities here. There is a concern, deeply embedded in all
three cases, to respect the earth. When we take from it or impact upon it we
should do so with the care that comes with a deep respect. The earth should not
be dominated or exploited as if it were our enemy. Rather, we should aim to live
in harmony and in a balanced relationship with it. We are part of the earth, and
the earth is an interconnected whole (see Burger, 1990). The earth is a source of
value of our life and is itself conceived of as a living being (see Callicott, 1982).
Further, animals (and plants) should be respected likewise. We can learn from
animals and the earth. Human beings are viewed as one big family or
community, and we should respect each other. We should also care for each
other throughout all our activities, and be concerned about the future, including
future generations. Such concerns, taken seriously, help preserve and enhance
the environment. The view is held that if we do not have such a holistic
perspective and fall into the practice of treating nature and people badly this
will, due to this interrelatedness and interdependence, come back to haunt us.
We need indeed to take responsibility for renewing, maintaining and protecting
our environment and can also enhance it and make our lives more complete.
Such a worldview is reflected in the various resource management practices of
the three indigenous cultures focused upon. ``Rituals'' can serve as reminders
regarding the value of the environment and practices that respect this. They
can focus attention upon or highlight the significance of this dimension of wellbeing, and this can engender various obligations and responsibilities (Callicott,
1982; Burger, 1990). Further, the attitude to nature and to life in general to the
interconnected, including social, whole has a spiritual and predominantly
subjective character (see Marietta, 1995). There is a preference for a holistic and
complex but direct (not so abstracted from subjective experience) mode of
communication and concerns about narrowing from and fragmenting this.

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Discussion: some outline suggestions towards developing

environmental accounting
But just what is this Aboriginal spirituality that gives people so much trouble? What is so
intimidating about it that its rituals have been forbidden? What compels people to discuss it
as ``hocus pocus'' and ``mumbo jumbo'' before they even have any knowledge or
understanding or experience of it? (Poitras, 1992, p. 34)

The above elaboration has pointed to similarities amongst the Aboriginal

Australian, Maori and Native American in terms of their relationship with the
environment[12]. How can a summary perspective of this relationship inform
the development of an environmental accounting[13]? Here we focus upon
considering how indigenous perspectives might better impact upon
(modifying, transforming, changing and/or extending) the annual reporting
that we recognise as accounting in current practice (and related reporting)[14].
The indigenous cultural perspectives we have focused upon embody a deep
respect for all life. This is a respect for the entire community of human and nonhuman persons and for the earth itself which, consistent with the Gaia concept
(Lovelock, 1979), is treated as a living being. Such a respect for life would be
reflected in the goals of community activities including in the (often sacred)
rituals practised by the community. These rituals, far from being devoid of
meaning or significance, are ways in which people in the collectivity can be
given guidance about the good life, including being reminded for example,
through narratives, stories or ceremonies of various important matters in this
regard. In seeking to mobilise insights for developing environmental accounting
it is appropriate to consider accounting understood broadly as a process of
informing and making visible as a ritual in this context. This point is worth
stressing: accounting can help remind us of what matters and focus attention
upon what is of value to us in a way that is consistent with a more holistic and
environmentally conscious perspective. Further, we should stress that
accounting would also assume, at least from the dominant Western perspective,
a highly subjective character. This does not mean that ``figures'' and more
straightforward and less controversial types of language would be eradicated
rather this would be extended or added to. Accounting communication would
better reflect the holistic character including the complexity of its problematic
by becoming more expressive and comprehensive and less reductionist and
abstractionist in short by becoming more expressive communication (cf.
Birkin, 1996; Fraser et al., 1999; cf. Reiter, 1997).
If we focus upon the typical organisation currently producing external
reports in the public realm of Western society, such reporting could be
envisaged as developing in a direction which would both enhance
environmental accounting and be informed by the perspectives of indigenous
cultures that we have discussed. One way of approaching this, somewhat
provocatively, is to consider what sort of statements might be made by those
pursuing (directing) activities in the community consistent with the values of
the indigenous cultures. Below, we have put together a series of statements that
might serve as a starting point for discussion:

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

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straightforward artefacts we can consider them to be quite intricately

political in character they nevertheless help constitute and reflect an image of
themselves as basically factual artefacts, reporting objectively upon a selected
meaningful activity in a meaningful way (Lehman and Tinker, 1987; Gallhofer
and Haslam, 1991)[15]. Thus, it can be suggested that it is far from surprising
that those faced with the apparently more subjective concerns reflected in the
suggested set of statements should perceive these statements to have no place
in an annual report (or related document). Many proposals to develop
environmental accounting have been influenced much by the bias of
conventional accounting for facticity and the financial (see Cooper, 1992) for
example, in attempting to place financial values upon environmental
externalities and it may be that advocates of such proposals may also see no
place for something akin to our suggested set of statements in annual reports or
reports of similar significance (see Regan, 1982; Miller, 1991)[16]. The values of
the indigenous cultures focused upon do not place the same weight upon
facticity as does Western culture. In this regard accountings shaped more by
these cultures would amount to less distorted communication: conventional
financial accounts ought indeed to more openly indicate the subjective
character of the story they tell, a character that might also be better reflected in
audit statements[17].
Further, the conventional accounting statements' apparent meaningfulness
is reflective of a Western market morality (Poole, 1991) which in the case of a
business organisation emphasises an ostensibly simple and clear-cut duty,
namely, to pursue profit (or shareholder wealth) maximisation alone[18]. Hence,
the notion that the annual report or similar reports should include an account of
the activities of the business which goes beyond the focus upon profit-making
also disturbs the norms of conventional accounting's bias (see also Gallhofer
and Haslam, 1994)[19]. Yet an attempt could be made to reflect the more holistic
perspective and corresponding values of the indigenous cultures here focused
upon in ``accounting'' reports. This could include allowing a wider range of
voices into annual reports voices that might, for example, provide a
commentary upon the spiritual or medicinal value of activities (positive and
negative). Such a commentary could recognise and explore what alternative
courses of action might have been taken. Considerable detail might be included
in the report (and be made the subject of an evaluatory audit). Reports dealing
with the important matter focused upon need to pay more ``attention to detail''
rather than less (cf. Martin, 1993). The reader will also appreciate that a report
reflecting the principles of the indigenous cultures is one communicated for and
to the community as a whole, and not especially to a particular sub-group
thereof such as the shareholders.
It is worth comparing and contrasting the above elaboration, concerned to
indicate some potentialities and stimulate further work, with work done to date
on developing accounting systems reflective of indigenous culture. Here, we
focus upon some early work on Maori and Maori accountability helping to bring
out that, while what we are discussing bears some similarities to the social audit

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].

In relation to the traditional income statement he explains:

Nor does the auditor's activity statement, namely the income and expenditure statement or
the receipts and payments account, describe the cultural pursuits in which the iwi or hapu
engaged during the reporting period and on which the building-up of their cultural resources
is dependent (Winiata, 1988, p. 794).

Winiata's (1988, p. 795) typology of resources includes:

(1) Human:
.
membership (of the tribe);
.
pataka (repositories) of instantaneously available whakapapa
(genealogy);
.
wairuatanga (spirituality);
.
whanaungatanga (familiness);
.
kawa (protocol);
.
pataka of the reo (language);
.
tikanga (policies, procedures);
.
kaumatua (elders);
.
health; and
.
education.
(2) Physical:
.
manuscripts of whakapapa;
.
marae (meeting house) facilities;

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taonga (artefacts, literature and other treasures);

land;

investments; and

fishing rights (Winiata, 1988, p. 795).

Winiata (1988) seeks appropriate measures in relation to each resource, using

words (as well as or instead of) numbers that will be understood by members of
the tribe.
Mataira (1994) points to how Maori accountability concepts can engender
the development of accountability more generally, as accountability in general
can be viewed as a dynamic rather than a static aspect of society. He stresses
the communal and caring character of Maori society, also confirming the sense
in which the community at large becomes the much more direct recipient of the
benefits from the accountability process relative to Western notions. ``Rules'' for
collective and individual conduct are supported by compliance procedures.
Also confirming the earlier discussion, Mataira (1994) points out that laws and
traditions are constant reference points and matters to be reflected upon in
guiding decisions. Further, specific aspects of Maori accountability that
Mataira (1994) discusses include that in such an accountability people are to be
regarded as ``human beings worthy of cost'' and not a mere ``factor of cost''. The
Maori are interested, for example, in whether people are genuinely contented,
fulfilled and responsive to each other. Further he emphasises that the impact
upon the environment ought to be considered (with humans considered to be
part of nature). He thus stresses the concern to respect the people in general, the
material worked with, what is produced and the world in general. Thus, if a
worker gains in spirit and in confidence or if there are aesthetic benefits
associated with activity these ought to be recognised in accounting (cf.
Adewole Osunade, 1994; Marietta, 1995)[21].
Something at least akin to the set of statements we have deemed to be
reflective of aspects of indigenous cultures may help to remind those
engendering and directing activities of what matters and may provide a more
meaningful ``accountability'' which might indeed be (subjectively) audited as to
its reasonableness[22]. Within the regard of indigenous cultures, this type of
accountability would be less of a ``hard'' accountability imposed by a powerful
(and Western) force which serves in some ways only to alienate further, but
more of a communication or practice integral to what is of benefit to a
community which thus properly respects the community's character. With
regard to social organisation more generally, if it is felt that such statements
cannot be made, does this not indicate something of the problematic character
of the activities that are typically reported upon in external accounting reports
and, therefore, of the problematic character of current accounting practice?
Journals such as Critical Perspectives on Accounting and Accounting, Auditing
& Accountability Journal include poetry. Perhaps we shall see poetry or

expressive communication more generally (Lehman, forthcoming) coming

through into annual and related reports and reflecting the many voices that this
communication needs to do[23]!
In this preliminary study, it seems appropriate to speculate further upon
how indigenous cultural principles might be reflected more generally in the
context of impacting upon accounting. One dimension of this is a re-thinking of
the unit of account. If accounts were to be produced reflecting activities with
effects as well as legal ownership then clearly conventional accounts would
have to give way to accounts for different including smaller and more local
units from the present case (cf. Gallhofer and Haslam, 1993). Gibson (1996)
makes a similar point where she points to the restrictive nature of the entity
concept in relation to externalities and intergenerational equity. Further, an
important concern of indigenous cultural perspectives equates to what has
come to be termed ``bioregionalism'' (Booth and Jacobs, 1990). This reflects the
value to indigenous cultures not just of land in general but of particular lands
yielding their own unique values. For example, for all three groups considered
here particular places are of importance and sacred, confirming rootedness an
appreciation of which is much more lacking among Westerners (see Booth and
Jacobs, 1990). Hence, an accounting reflecting indigenous cultures would
respect the particular values of different cultures as well as reflecting universal
values. That would imply that the reporting of bodies whose activities cut
across many differing cultures would need to reflect a respecting of the
particular as well as the universal which is again suggestive of the possibility
of producing a number of reports for different ``units of account'' and reinforces
the above argumentation (cf. the debate in international accounting, e.g.
Mathews and Perera, 1996)[24].
To bring this section of the paper to a close, once again provocatively, the
following list outlines what might be considered to be key indigenous cultural
principles which might properly govern or shape developments in external
reporting in the name of the environment:
.
Be conscious of the communicative and constructive character of media
such as external reporting. That our accountings help construct reality
places particular obligations upon us.
.
Perceive everything as interrelated and respect ``all life'', with the human
and non-human constituting one whole. This engenders a responsibility
to maintain the earth's resources and a concern to assess, in some detail,
the impact of activity upon the full diversity of life including upon the
earth itself. Possession of objects implies obligations, including
accounting type obligations.
.
Be concerned about the sustainable character of operations in a physical
sense, not being side-tracked by a financial surrogate, for example,
implied in maintaining economic growth rates (cf. Clarke, 1990;
Gonzalez, 1992). As indigenous people have increasingly pointed out in
recent times, this in many respects now requires a global vision.

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Re-think the unit of account to enhance moral responsibilities. The unit

of account is to be chosen in relation to the task of analysing the impact
of activity from the more holistic perspective of indigenous peoples (see
Leonel et al., 1992). Coombs (1994) points to the problematics from an
Aboriginal perspective of land and resources becoming ``private''
property, first of powerful individuals and latterly of corporations.
Recognise that what is of value is often non-financial in character and
report accordingly.
Inform and remind the whole community about ``what matters''
(including the earth) in a regular ritualistic, ceremonial way. This
might include informing people of possible paths through life and how,
integral to this, they might meet their responsibilities towards the
environment, including the human and non-human. There would be a
need to remind people of interconnectedness, the primacy of the earth
and the human responsibilities that go along with these insights.

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).

As hinted above, if mainstream practice were to develop so as to better reflect

the principles we have sought to elaborate here, this may engender tensions for
the sociopolitical system. Should the mainstream not come to embody these
principles there would in our view be a good case for alternative media, along
the lines of counter-information services, doing so. It is likely that such
alternative media will continue to be needed current environmental
accounting is typically overly biased towards convention and voluntarism
(being something of an instrument of a public relations exercise) and is
politically conservative (see Gray et al., 1993; Gallhofer and Haslam, 1995;
Gallhofer et al., 1996). Here we have sought to stimulate further critical enquiry
and action by outlining some of the ``environmental principles'' of three
indigenous cultures. It is our view that ``regulatory'' practice in general,
including accounting, can be informed by such principles to its betterment.
Notes
1. The world has many indigenous cultures, only some being represented at the United
Nations convention of indigenous peoples in 1993, the year of the indigenous peoples (see
Goehring, 1993; Ewen, 1994). In focusing upon just three cultures here, we hope to
stimulate further research promising to be fruitful (see, for example, Suzuki and Knudtson,
1992; Davis, 1993; Moody, 1993; Wei-Ming, 1995; cf. Hines, 1988; 1991a; 1991b). The three
are examples of the indigenous in Jary and Jary's (1995, p. 313) definition of an indigenous
group as ``any ethnic group originating and remaining in an area subject to colonization.
North American Indians, Aboriginals and Maoris are all examples of ethnic groups who

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).

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6. In Aotearoa/New Zealand at least some land obtained by deceit or Raupatu (expropriation)

was returned to Iwi (the tribal grouping recognised by government). Substantial
management and economic responsibilities have been devolved (Hooper and Pratt, 1993;
Hooper et al., 1993). With the settlement of Raupatu claims and consequential resurgence of
the economic base of Maori, we may anticipate increasing politico-economic presence
manifesting in changing accountings. In traditional Maori culture, individual property
rights over land were unknown: the notion of individual land ownership (as in other
indigenous cultures, see Harrington, 1990) was as ridiculous as ``owning'' sea, sky or stars.
Land belonged to all tribal members, past, present and future. Capitalism is making
inroads in the commodification of sea and sky by ``selling'' fishing quotas and the air
waves. Ironically, traditional uses of resources of Maori have led them to have rights in the
commodification, understandably and reasonably so in the context.
7. The concept of mauri is a very difficult concept to translate into English. It is an ancient
and sophisticated concept in Maori, having a great significance prior to European
imperialism. Stages or forms of mauri inhabit all objects, animals and people.
8. Respecting people in a Maori context includes respecting cultural particularities:
respecting what enhances, for example, Maori spiritual wellbeing. Rangihau (1992)
explains the importance of kinship and hospitality amongst Maori and thus how they
respect their environment (cf. the possibilities of developing liberal theory to take account
of respect, cf. Mouck, 1994). For Wei-Ming (1995), Maori experience connectedness with
each other and their ancestors beyond Western ways: participation and fulfilment rather
than alienation.
9. Not asking can counter tapu (Patterson, 1994), a concept not so well captured in translation
as ``sacred'': it can be read as a power preserving community order and implying positions
that if violated would be calamitous. Rahui is a temporary form of prohibition used to
preserve birds, fish and natural products generally (Natural Resources Unit of Manatu
Maori, 1991).
10. This might be deemed condescending to Maori from a dogmatic objectivistic or
mainstream perspective. To appreciate the richness of indigenous perspectives for
accounting one has to be open to something beyond the mainstream including subjective
viewpoints necessary to better communicate social complexity (see Newcomb, 1999). In
general, qualitative, narrative and soft forms of communicating need to be appreciated: a
particular challenge for accountants and others schooled in the Gradgrind philosophy of
``hard facts'' and ``nothing but facts'' (Gradgrind being the character in Dickens' Hard
Times standing for a harsh utilitarian philosophy; Fraser et al., 1999). Our comments about
epistemology are on general emphases of a culture rather than reasonable views on the
epistemological position or preferences of all members of that culture. And we are clearly
not arguing that Maori cannot ``handle'' ``hard factual knowledge''! We are not suggesting
that quantification has no place in reasonable communication, a view inconsistent with
indigenous perspectives. The concern is to recognise the problematics of and modify
narrow and limited communication, adding to it and enhancing it (cf. Chua, 1996).
11. The Cree, for example, perceive animals as being like humans including having
intelligence, character and in some cases souls and spirits. Hunters believe that animals
caught are a gift from Chuetenshu, the North Wind and lord of the animals, and from the
animals themselves. As a gift the hunter recognises an obligation not to cause unnecessary
suffering to an animal including observing set procedures for disposing of the animal
and utilising completely the flesh and other parts. The Cree stress the need for careful
hunting providing the survival conditions for the animal, as well as the human,
populations (Alexander, 1993).
12. There are affinities also with Eastern philosophic worldviews (see, for example, Yoon,
1986; Wei-Ming, 1995) as well as with other indigenous cultures (see Ewen, 1994). As
noted, we do not deny that there are differences between the perspectives elaborated upon.

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).

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