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Insights from indigenous cultures 381 Accounting, Auditing & Accountability Journal, Vol. 13 No. 3, 2000, pp. 381-409. # MCB University Press, 0951-3574 Received May 1999 Revised October 1999 Accepted January 2000 Developing environmental accounting: insights from indigenous cultures Sonja Gallhofer Division of Accounting and Finance, Caledonian Business School, Glasgow Caledonian University, Glasgow, UK Kathy Gibson 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, Heriot- Watt 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 The current issue and full text archive of this journal is available at http://www.emerald-library.com 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.
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Developing Environmental Accounting Insights From Indigenous Cultures

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Page 1: Developing Environmental Accounting Insights From Indigenous Cultures

Insights fromindigenous

cultures

381

Accounting, Auditing &Accountability Journal,

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

Received May 1999Revised October 1999

Accepted January 2000

Developing environmentalaccounting: insights from

indigenous culturesSonja Gallhofer

Division of Accounting and Finance, Caledonian Business School,Glasgow Caledonian University, Glasgow, UK

Kathy GibsonDirector of the Strategic Research Centre for Environmental

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

Jim HaslamDivision of Accountancy and Finance, School of Management, Heriot-

Watt University, Riccarton, Edinburgh, UK

Patty McNicholasDepartment of Accounting and Finance, Monash University, Gippsland

Campus, Churchill, Victoria, Australia and

Bella TakiariGraduate 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 developmentof environmental accounting and reporting. The focus is upon seeking to articulate insights fromthree indigenous cultures: the Australian Aboriginal, the Maori and the Native American. Thesecultures, alive today, provide relevant insights for those concerned with challenging mainstreamand Western practices and seeking to develop alternatives. Attention is focused on these insightsand 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

The current issue and full text archive of this journal is available athttp://www.emerald-library.com

We wish to thank anonymous reviewers, Susan Greer, Kerry Jacobs, Mike Pratt, Aris Solomonand participants at the Financial Reporting and Business Communication Conference, CardiffBusiness School, 3-4 July 1997, for encouragement and constructive feedback which hasfacilitated the development of this paper.

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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 whichremain entrenched in the attitudes, practices and laws of contemporary states . . . the dignityand perhaps even the survival of the human race hinge on the revival of the voices andcultures of the earth (Dodson, 1994, pp. 18-19).

The dominant attitude of the West to cultures other than its own isdistinctively negative. Said (1978) articulates the way in which non-Westerncultures have been characterised negatively as, for example, inferior,dangerous or primitive in Western discourse. This has helped to efface theproblematics and weaknesses ± including ignorance and fear ± of the West andto give some sort of legitimacy, at least in Western eyes, to an imperialisticexpansionism facilitated by a confident materialistic power. That this attitudeis not just a legacy of the past but a continuing integral element of a Westerndiscourse which remains hegemonic (Said, 1978; 1993; Tomlinson, 1991) makesit all the more difficult for those striving to appreciate, transmit and re-invigorate 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 tolearn from the cultures of indigenous peoples and to question the universalvalidity and confidence of Western ethnocentric practices including withrespect 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 moreconventional and orthodox among those engaged with the basic issue of how toprotect the planet's ecosystem have come to see at least the relevance ofexploring the insights of indigenous cultures. In a recent presentation on thebroad theme of conservation in the twenty-first century given at the EdinburghInternational Science Festival, Jeffrey McNeely of the World ConservationUnion twice emphasised the value of the wisdom and insight of indigenouspeoples (McNeely, 1999). An appreciation of the non-sustainability andproblematics of Western industrial civilization has encouraged environmentalistsof various kinds to discover/rediscover ways of living that better respect andsustain all life on earth (see the acclaims for Suzuki and Knudtson, 1992; seeAndrew, 1999; Greer and Patel, 1999). Species of plants and animals arecurrently threatened every day ± and therewith much that actually does orpotentially 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 andKnudtson, 1992; Coombs, 1994; Dodson, 1994; DeWalt, 1994). In this context therelevance 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

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practices in this respect range from grand and complex cultural, sociopolitical andeconomic systems, such as those constituted by the march of technocratic scienceand the prevalence of an individualistic and capitalistic order, to seemingly moremundane practices such as conventional accounting (see Gray et al., 1993). Suchpractices are associated with particular modes of thought, values and governance.A critique has emerged in recent times which has stressed the Westernethnocentric (and phallocentric) character of these practices (Best and Kellner,1991). This critique in some instances has promised to go beyond Western waysby not just disturbing them but transforming them in the name of theenvironment. This has also opened up a space for the greater appreciation of non-Western, including indigenous, culture (Booth and Jacobs, 1990).

Focusing upon accounting, this paper seeks to provide some insights intohow non-Western cultural perspectives can help in the development of anenvironmental accounting. Some research has suggested the potential ofexploring insights from indigenous cultures for accounting and relatedpractices (cf. Hines, 1988; 1991a; 1991b; Arrington and Francis, 1993; Shearerand Arrington, 1993; Birkin, 1996; Gallhofer and Haslam, 1997a; see especiallyWiniata, 1988; Mataira, 1994; Gallhofer et al., forthcoming; see also Latour,1986). Related research has worried about the universal validity of Westernethnocentric 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 moreremains to be done. The particular focus here is upon insights forenvironmental accounting from indigenous cultures and from the cultures ofthe Australian Aboriginal, New Zealand Maori (hereafter Maori) and NativeAmerican in particular[1].

Consistent with critical theory today we can learn from cultures andcontexts of both past and present to radically re-think and re-design currentconcepts and practices. Critical theory has a sensitivity to the difference of suchcultures and contexts. It is, for instance, concerned to counter the crudeexcesses of Western ethnocentrism. At the same time it has a practical andcritical intent which is concerned not just to understand or interpret the worldbut also to change it. This includes having an openness to the view thatdifferent cultures, as well as people in general, can learn from each other(including in relation to universal and community interests as well as moreparticularistic ones). Critical theory thus also aims to avoid the crudeextremities of relativism in cultural and historical analysis (see Clifford andMarcus, 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 theenvironmental thinking of the Australian Aboriginal, the Maori and the NativeAmerican cultures; an indicative and tentative discussion of possibleimplications of this thinking for the development of an environmentalaccounting; and concluding comments, with a call for further research.

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The environmental perspective of three indigenous cultures

This, then, is the joining of human, Earth, and Spirit, long separated in lives and cultures, andnow seeking reconciliation in a new era in which the human community and the naturalworld will enter, as a single sacred community, where we will learn again to dance to therhythms of a common pulse (Martin, 1993, p. 57).

We should emphasise that within the constraints of this paper we are notseeking to provide an in-depth and comprehensive account of the perspectivesof the Australian Aboriginal, Maori and Native American pertaining toenvironmental concerns. There are complex differences between the threegroups of indigenous people and indeed between their different tribes. Theconcern here is to gain an appreciation of and to concentrate upon some keyand similar aspects of the `̀ environmental thinking'' of these cultures. Wesuggest that this helps to provide insights for challenging currentenvironmental accounting practice and indicating ways forward[3].

Australian Aboriginal environmentalism

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

The attempts of early European settlers to assimilate the Aboriginal Australianpeople into their Western hegemony demonstrated a lack of understanding ofthe Aboriginal values and philosophy, which were grounded in a respect for theland and the natural environment. This was starkly evidenced by theassumption that Australia was previously terra nullius, or `̀ nobody's land''.More recently, appreciation of the Aboriginal value system, in whichintergenerational equity was a fundamental principle, has led to calls for a re-examination of cultural ideals in view of the environmental degradation causedby Western economic priorities (see Gibson, 1994; Chew and Greer, 1997).

Aboriginal societal structures were based upon a fundamental perception ofhuman beings as `̀ one big family'', co-operating and coexisting and sharing acommon ancestry with other animal species (Greer and Patel, 1999). Themystical bond between species is reinforced by the stories of the Dreamtime,which provide insights into the mutually sustaining nature of man'srelationship with the natural environment (cf. Newsome, 1980; Callicott, 1982;Croft, 1991; Bell, 1993; 1998). Their attitude towards animals, which is evidentin 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 eachindividual has a unique and complex relationship with the land in theAboriginal spiritual `̀ dreaming'' law, the communal nature of custodianship isemphasised (Myers, 1986; Bell, 1993; Mudrooroo, 1994). Such strong affiliationwith the `̀ land'' (cf. Greer and Patel, 1999), which is both wealth and part ofspirituality, and in relation to which nature is symbolic of the divine (Cowan,1992a), is a prevalent characteristic of many indigenous peoples.

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Australian Aboriginals are custodians of the oldest culture on earth ±keepers of the Dreamtime (Myers, 1986; Arden, 1995). It is this spiritualDreamtime which gives a special significance to land and nature andconstitutes a reality which helps govern human activities (see Stanner, 1974;Lawlor, 1991; Cowan, 1992a; 1992b; Moody, 1993; Shaw, 1995). People comefrom the land and return to the land (Greer and Patel, 1999). Integral to theDreamtime, the land may be understood as communicating with people, ascustodianship consists primarily of control over the stories, objects and ritualassociated 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, inwhich Aboriginals were part human, part animal and part divine, a particularrespect for nature has been engendered (Arden, 1995).

According to Chew and Greer (1997), who juxtapose Aboriginal principleswith principle-agency theory, the `̀ Dreaming law'' of the Australian Aboriginalconstitutes their `̀ higher principles'', principles potentially higher (as mostcritical theorists would agree) than the shareholders who are the typical focusof mainstream financial theory. Human lives are not set off against thelandscape in this perspective as they are in the West ± rather locations withinthe 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 theNyungar Aboriginals of Australia:

The land is seen as a huge body ± most often it is recognised as the body of one's mother. Toput 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 seethe ecological consequence of human intervention as the endangering ordestruction of their brothers and sisters, including the land and all other formsof life (Baines, 1988; see also Suzuki and Knudtson, 1992). In general,Aboriginal Australians regard the possession of `̀ objects'', and especially ofland, as giving rise to very significant obligations reflective of spiritual andcommunal values (Gibson, 1996). They embrace communal, non-hierarchicalvalues in relation to each individual in society, placing a high value on `̀ humancapital'' and non-material wealth, such as ritual knowledge, to be shared withothers, and personal experiences (Lawlor, 1991; Gibson, 1996; Greer and Patel,1999).

Australian Aboriginal culture stresses the need to renew and maintain theuniverse, land and the cycle of seasons by engaging with them in a lovingrelationship (Mudrooroo, 1994). Aboriginals are `̀ perpetual custodians'' of theearth which they do not wish to dominate, and intergenerational equity is afundamental principle embedded in the concern for the future (Gibson, 1996).This holistic loving relationship with the earth and life in general, with anemphasis upon caring and nurture (see Swain, 1993; Coombs, 1994; Greer andPatel, 1999), is reflected in a wisdom which is concerned with giving attentionto (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 isconcern to remain sensitive to the character of one's lived experience and to gobeyond trivialising the wonder of nature (Martin, 1993). For Martin (1993, p. 53)this is a `̀ recovering'', and he argues that Western peoples, without `̀ recoveringthe desensitized part of . . . [their] . . . own being, will not be able to create andsustain a vision on which a life of meaning depends''. The intimate and detailedknowledge of their environment possessed by Aboriginal Australians andother 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 ofenvironmental management, in seeking to ensure that the use of the land andits maintenance are in balance (Bell, 1993; Coombs, 1994). Birth control is apractice linked to a concern, not so much for human families, but to preventplacing 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 whomthe mystical ancestry is shared, and Aboriginal culture traditionallyemphasised the sharing of knowledge through these rituals (Coombs, 1994). Inthis respect, Bell (1993, p. 139) points out that a `̀ work'' analogy is appliedconsistently to the `̀ spiritual'' domain: ceremonial activity is referred to as`̀ business'', the ritual store-house as the `̀ office'' and the responsibility toprepare correctly and to perform as `̀ work''. At the same time, reflective of theholistic, spiritual and communal nature of Aboriginal society, there were nowords distinguishing work from play or leisure in ancient Aboriginal language(Gibson, 1996; see Greer and Patel, 1999). The Aboriginal rituals are oftenperformed 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 asmnemonic devices to teach the listeners an absolutely essential working knowledge of theirown immediate physical environment, how to travel safely through it and how to relate to theother living creatures and plants with whom they share it and to whom they bear a specialresponsibility and familial kinship. Like Aboriginal songs, paintings and ceremonies, theseDreamtime stories are not mere entertainment . . . (Arden, 1995, p. 5)[5].

For the Aboriginals of Australia, the interlocking of their spiritual realm (theDreaming of the Dreamtime) and their reality indicates the openly subjectivecharacter of their perspective (Cowan, 1992a; 1992b; Arden, 1995). Humankindwas `̀ conceived'' and born into the creative era of the Dreaming and areepistemologically inseparable from it. A particular emphasis of thisepistemology is the value of contextual understanding. When things arecounted, a crude uniformity is introduced which renders the different andchanging 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 narrowingimpact of `̀ money'' in this context, consistent with the critical concern aboutinstrumental reasoning and the construction of dubious wants in Western

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society (cf. Gibson, 1996). Appreciation of the need for a complex language toreflect a complex reality is thus a feature of Aboriginal culture that fuses with aholistic 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 werepossible, 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 ofillusion, 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/NewZealand 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 theimposed capitalist or laissez-faire regimes of colonialists (Hooper and Pratt,1993; 1995; Hooper et al., 1993). An article in the New Zealand Herald of 21October 1882 characterised the attitudes of the New Zealand colonists to theMaori people:

The occupation of their lands by colonisation from home is what we want, and what thecolony requires to enable it to pay its way and not be swamped by debt, and inwardly weshall in confidence say to ourselves, very sorry for the noble semi-civilised people, but it mustgo to the wall, for the Maori is face to face with that civilisation to which he [sic] mustsuccumb.

It is thus the case that an element of the political agenda for the Maori is torecover at least some of their expropriated land, and to re-connect with what isregarded as source and substance of their lives or papatuanuku (Hooper andPratt, 1993; 1995; Hooper et al., 1993; Wei-Ming, 1995; Walker, 1996)[6].

The culture of the Maori emphasises the significance for wellbeing of caringfor humanity and nature (Patterson, 1992). The traditional narratives of theMaori depict all things in the environment, human and non-human, as sharinga common ancestry. The creation narrative of the Maori indicates how all life isunderstood to have descended from Rangi (the sky-father) and Papa (the earth-mother) (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 elementsconditioning the ecosystem. To Maori, people and nature are interconnectedthrough genealogy stemming from Rangi and Papa and therefore they relate totheir environment as a member of their family (emphasised in the Maoriconcept of whakapapa, or genealogy (Barlow, 1994, p. 173; see also Yoon, 1986,p. 31)). The sense of interrelatedness between people and nature creates a senseof belonging to nature rather than dominating it ± humans are born frommother earth and return to her on their death (Natural Resources Unit ofManatu Maori, 1991; Patterson, 1992). As in Aboriginal Australian culture,

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natural phenomena are personified (Yoon, 1986, p. 34), and the narrativessuggest that humans should exhibit respect for and responsibility to each otherand the natural environment (Patterson, 1994). One narrative, for example,emphasises the need to have good reason for altering the environment in asignificant way, something likely to be ensured by asking permission fromnature 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] . . . upbraidsthem for interfering with his work. They respond by accusing him of taking a tree withoutobtaining permission . . . Rata is overcome with shame . . . But . . . he explains his project andthe Kaitiaki realise that it is a worthy one . . . they hollow . . . [out the tree] . . . and shape it intothe canoe that Rata needs . . . (extracted from Patterson, 1994, pp. 398-9).

This story suggests that nature is not to be treated irresponsibly but withrespect (Walker, 1992). Further, the traditional narratives suggest that one isexpected to take responsibility for the environment that nurtures, to make surethat it is protected and indeed enhanced, including unconditionally making upfor any harm inflicted in the past whether we believe we have brought aboutthat harm or otherwise. The narratives suggest that one is obligated to supportthe family of the human and the non-human (Natural Resources Unit of ManatuMaori, 1991). The narratives indicate that the world is not ours even if we areone with it ± and that one often needs to be reminded of the need to respect theenvironment (Patterson, 1994). In the light of this, the Maori developedsophisticated resource management practices aimed at ensuring thesustainability of the human and the non-human from generation to generation(Natural Resources Unit of Manatu Maori, 1991; Patterson, 1992). Maoriprinciples remind us that when people do take from the environment, theyshould work with what they have taken with care, proper treatment, love andrespect (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 isto be regarded merely as a means to an end and one should also interact withother people and the environment with the warmth of being together as afamily group (as emphasised in the Maori concept of whanaugatanga)[8].According to Patterson (1994) those concerned to follow whanaugatanga arereminded to seek and implement ways of enhancing the welfare of the wholeenvironment and all its members, rather than simply abstaining from harmingthem (see also Patterson, 1992). The traditional practices of Maori emphasise aconcern to treat nature with respect ± for example, asking nature forpermission before usage[9] ± and the value of being reminded, includingthrough stories/practices (the set of concepts/rules of relevance, grounded inthe spiritual world, are complex), about the significance of nature and theecosystem for wellbeing (see Natural Resources Unit of Manatu Maori, 1991;

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Patterson, 1992; Barlow, 1994). Maori also have a predominantly subjectiveepistemology ± one that stresses emphatic understanding rather thanempiricist apprehension (King, 1992; Wei-Ming, 1995)[10].

Native American environmental principles

Every part of the earth is sacred to my people . . . We know that the white man does notunderstand our ways . . . The earth is not his brother but his enemy, and when he hasconquered it, he moves on . . . His appetite will devour the earth and leave behind only adesert . . . 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 yourstrength, 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 afterall. We shall see (Excerpts from a speech delivered by Chief Seattle in 1854, as cited inHarrington, 1990, p. 118; while the detail of authentic translation of this well-known text isdisputed, 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 childrenwho listen know. But those like me, who have heard and accepted both, are left to watch andwonder (Nelson, 1983, p. 248).

Two fundamental limitations of northern EIAs [environmental impact assessments] areinadequate ecological baseline data and inadequate methodology . . . linking ecological andsocial components of the environment. The EIA process should include aboriginal people tomitigate these limitations (Sallenave, 1994; see also Convention on Biological Diversity,Executive Summary, 1997).

As with the Australian Aboriginals and the Maori, the value of NativeAmerican culture is increasingly recognised after years of being disrespectedalong 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 alllife[11] (Caduto and Bruchac, 1997; Nerburn, 1999). Such a concern reflects verymuch the wisdom of the Native American elders (through whom nature isunderstood to speak (see Ewen, 1994)) and the spirituality which is such acentral element in Native American culture (Center for World IndigenousStudies, 1979; Reed, 1986; McGaa, 1990; Corry, 1994). This spirituality is indeedreflected in all Native American practices (Poitras, 1992). Native Americansperceive all things as a continuous totality that always was and always will be(Arden and Wall, 1990). While a crude Western ethnocentrism may view therelationship of indigenous people with mother earth somewhat romantically ±as abstract feeling ± this relationship is, however, an expression of realisedinterdependence (Posey, 1983; Martin, 1993). Further, in this regard, NativeAmericans such as the Algonquians practised game conservation centuriesbefore Westerners appeared (Harrington, 1990; see also Feit, 1973 (on theWaswanipi Cree); Moody, 1993 (on the Mayas)), and Merchant (1992) describeswhat 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 forWorld 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 modernenvironmental consciousness. Their view that nature is alive and the earth is amother engenders moral rules for treating nature that are of universalsignificance (Merchant, 1992). According to Harrington (1990, p. 117) we needto extend, with the Native American, our consciousness towards theenvironment `̀ not merely to better manage the world but also to make our ownlives more complete . . . while we may have much specialized knowledge, it hasbeen easy to forget our roots''. Some indigenous people express concern for`̀ spiritually malnourished'' Westerners who do not have similar feelings formother earth (Center for World Indigenous Studies, 1979; Cooper, 1993, p. 116;see also Harrington, 1990; Birkin, 1996, p. 235). Native American culturesengage in relationships of mutual respect, reciprocity and caring with the earthand fellow beings (human and non-human, as if one family). They place stresson being instructed in their wisdom to create a society based upon the `̀ goodmind'' (see Lake-Thom, 1997), where all life is equal and all are equal parts ofthe whole (Arden and Wall, 1990). One Native American culture explicitlyexpresses a concern to love all children and to make decisions on behalf of theseventh generation to come ± as well as seeking to be generous and to shareequally so that all may be content (see Burger, 1990; Suzuki and Knudtson,1992).

The Native American understanding of the earth as a living, conscious beingthat 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 withresponsibilities and should be concerned to avoid exploitation of it (Arden andWall, 1990). In respecting the earth and nature we should interact with it andimpact upon it carefully and legitimately, as might be reasonably permitted byit (see Feit, 1973; Buhner, 1997; Caduto and Bruchac, 1997). This culturalattribute is reinforced among Native Americans by a sense that they cannot beconceived apart from the land (a Cherokee word for land can also translate ashistory, culture and religion); so, as in the case of other indigenous peoples, tomaltreat the land or the environment is to maltreat them (see Van de Fliert,1994a; 1994b). Western practice, in effect obsessed with growth andexploitation, is perceived as threatening to the ecology of the earth (Center forWorld Indigenous Studies, 1979). Today, many Native Americans are callingfor a joining of hands in the face of the environmental threat and forresponsibility, brother/sisterhood and peace (Ewen, 1994; see Lee, 1959).

For Native Americans, ceremonial rituals are meant to reflect and perpetuatethe concern to engage in relationships deemed environmentally sound. Further,the rituals are designed to remind people of a frame of mind which is in aproper relationship with the rest of the world (a frame of mind which is, forexample, crucial for the maintenance of good health). The ecological dimensionis 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 ofgood wisdom (Merchant, 1992), nor should they be seen as `̀ primitive'',

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`̀ irrelevant'' and `̀ inefficient'' practices as many Westerners have perceivedthem (Center for World Indigenous Studies, 1979; Newcomb, 1999). Theceremonies are understood to be of great significance ± as holding the worldtogether (Hungry Wolf, 1980; Arden and Wall, 1990). The Native Americanway of seeing the world is akin to an imagery, or vision (see Suzuki andKnudtson, 1992). Native Americans have an investment in a vision andimagination as a reality ± whereas Westerners tend to believe such things havevery little to do with what we term reality. In this respect, Native Americansrarely distinguish between their religious or spiritual life and their secular life.Further, every act of a Native American may also be an opportunity formeditation and reflection ± an opportunity to search for new truths andmeanings (Nelson, 1986; Booth and Jacobs, 1990; Couture, 1991).

Summary of some key similarities between Australian Aboriginal, Maori andNative American perspectives on the environmentThe three indigenous cultures focused upon here have much in commonregarding their perspective on the environment, and we are concerned toemphasise the key similarities here. There is a concern, deeply embedded in allthree cases, to respect the earth. When we take from it or impact upon it weshould do so with the care that comes with a deep respect. The earth should notbe dominated or exploited as if it were our enemy. Rather, we should aim to livein harmony and in a balanced relationship with it. We are part of the earth, andthe earth is an interconnected whole (see Burger, 1990). The earth is a source ofvalue 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 fromanimals and the earth. Human beings are viewed as one big family orcommunity, and we should respect each other. We should also care for eachother throughout all our activities, and be concerned about the future, includingfuture generations. Such concerns, taken seriously, help preserve and enhancethe environment. The view is held that if we do not have such a holisticperspective and fall into the practice of treating nature and people badly thiswill, due to this interrelatedness and interdependence, come back to haunt us.We need indeed to take responsibility for renewing, maintaining and protectingour environment and can also enhance it and make our lives more complete.Such a worldview is reflected in the various resource management practices ofthe three indigenous cultures focused upon. `̀ Rituals'' can serve as remindersregarding the value of the environment and practices that respect this. Theycan focus attention upon or highlight the significance of this dimension of well-being, and this can engender various obligations and responsibilities (Callicott,1982; Burger, 1990). Further, the attitude to nature and to life in general ± to theinterconnected, including social, whole ± has a spiritual and predominantlysubjective character (see Marietta, 1995). There is a preference for a holistic andcomplex but direct (not so abstracted from ± subjective ± experience) mode ofcommunication and concerns about narrowing from and fragmenting this.

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Discussion: some outline suggestions towards developingenvironmental accounting

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

The above elaboration has pointed to similarities amongst the AboriginalAustralian, Maori and Native American in terms of their relationship with theenvironment[12]. How can a summary perspective of this relationship informthe development of an environmental accounting[13]? Here we focus uponconsidering how indigenous perspectives might better impact upon(modifying, transforming, changing and/or extending) the annual reportingthat we recognise as accounting in current practice (and related reporting)[14].

The indigenous cultural perspectives we have focused upon embody a deeprespect for all life. This is a respect for the entire community of human and non-human 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 bereflected in the goals of community activities ± including in the (often sacred)rituals practised by the community. These rituals, far from being devoid ofmeaning or significance, are ways in which people in the collectivity can begiven guidance about the good life, including being reminded ± for example,through narratives, stories or ceremonies ± of various important matters in thisregard. In seeking to mobilise insights for developing environmental accountingit is appropriate to consider accounting ± understood broadly as a process ofinforming and making visible ± as a ritual in this context. This point is worthstressing: accounting can help remind us of what matters and focus attentionupon what is of value to us in a way that is consistent with a more holistic andenvironmentally conscious perspective. Further, we should stress thataccounting would also assume, at least from the dominant Western perspective,a highly subjective character. This does not mean that `̀ figures'' and morestraightforward and less controversial types of language would be eradicated ±rather this would be extended or added to. Accounting communication wouldbetter reflect the holistic character including the complexity of its problematicby becoming more expressive and comprehensive and less reductionist andabstractionist ± 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 externalreports in the public realm of Western society, such reporting could beenvisaged as developing in a direction which would both enhanceenvironmental accounting and be informed by the perspectives of indigenouscultures that we have discussed. One way of approaching this, somewhatprovocatively, is to consider what sort of statements might be made by thosepursuing (directing) activities in the community consistent with the values ofthe indigenous cultures. Below, we have put together a series of statements thatmight serve as a starting point for discussion:

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In the course of our activities we have endeavoured to respect the whole of life. We havesought 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. Wehave sought to respect the life of planet earth as a living entity. We have endeavoured toensure that there is a balance between what we have taken from the environment and whatresources we have helped replenish. In interacting with or acting upon the environmentconsidered in the broadest sense we have done so only with wise counsel and with regard toour responsibilities to do what is reasonable to protect and enhance and adapt to and have abalanced relationship with rather than dominate or exploit our environment. And with regardto our concerns to act in particular ways impacting upon the environment we have conductedour tasks creatively, sympathetically, with love, and for the furtherance of well-being. Wehave been concerned to enhance human and non-human wellbeing in and through ouractions.

Could such a set of statements be included in the annual report (or included inother 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 wellthe actors have done in pursuing their activity)? We might appropriatelypreface our own response to this question by emphasising our concern toattempt seriously, albeit provocatively, to overcome the tendencies of aWestern ethnocentrism. Bell (1993), for example, suggests we need in somerespects to `̀ unlearn'' Western ways (although this may understate the sense inwhich 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 respondinitially to such a question in negative terms, this may stem from a biastowards, or fixation with, the character of current accounting practice, andfrom a failure to appreciate the character and potential of the insights of theindigenous cultures upon which we have focused. If the reader is tempted todismiss suggested statements such as those in the statements above as beingvague and leading us nowhere, they should think again in this respect. There isa need for organisations (as well as individuals) in society to remind themselvesof 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 ofnarrow economic objectives alone. It includes highly subjective matters. It is alltoo obvious that many organisations forget much that is socially relevant, sowe 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 ofcommunication by organisations, including the business organisation, insociety. At the very least such statements constitute a public declarationrespecting what ought to be happening. It may be deemed subjective but it hasa beneficial control potential, nevertheless.

Current accounting practice reports little beyond a summarised account ofthe activities of a reporting entity in financial terms. The principal accountingstatements are constituted in both basic economic and financial terms. The`̀ profit and loss'' account, or `̀ performance'' statement, provides a financialdepiction of profit or loss made by the entity. The `̀ balance-sheet'' or `̀ positionstatement'' provides a financial summary of the position of the entity as at theend of an accounting period. While both statements are far from

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straightforward artefacts ± we can consider them to be quite intricatelypolitical in character ± they nevertheless help constitute and reflect an image ofthemselves as basically factual artefacts, reporting objectively upon a selectedmeaningful activity in a meaningful way (Lehman and Tinker, 1987; Gallhoferand Haslam, 1991)[15]. Thus, it can be suggested that it is far from surprisingthat those faced with the apparently more subjective concerns reflected in thesuggested set of statements should perceive these statements to have no placein an annual report (or related document). Many proposals to developenvironmental accounting have been influenced much by the bias ofconventional accounting for facticity and the financial (see Cooper, 1992) ± forexample, in attempting to place financial values upon environmentalexternalities ± and it may be that advocates of such proposals may also see noplace for something akin to our suggested set of statements in annual reports orreports of similar significance (see Regan, 1982; Miller, 1991)[16]. The values ofthe indigenous cultures focused upon do not place the same weight uponfacticity as does Western culture. In this regard accountings shaped more bythese cultures would amount to less distorted communication: conventionalfinancial accounts ought indeed to more openly indicate the subjectivecharacter of the story they tell, a character that might also be better reflected inaudit statements[17].

Further, the conventional accounting statements' apparent meaningfulnessis reflective of a Western market morality (Poole, 1991) which in the case of abusiness 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 ofthe activities of the business which goes beyond the focus upon profit-makingalso disturbs the norms of conventional accounting's bias (see also Gallhoferand Haslam, 1994)[19]. Yet an attempt could be made to reflect the more holisticperspective and corresponding values of the indigenous cultures here focusedupon in `̀ accounting'' reports. This could include allowing a wider range ofvoices into annual reports ± voices that might, for example, provide acommentary upon the spiritual or medicinal value of activities (positive andnegative). Such a commentary could recognise and explore what alternativecourses of action might have been taken. Considerable detail might be includedin the report (and be made the subject of an evaluatory audit). Reports dealingwith 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 reportreflecting the principles of the indigenous cultures is one communicated for andto the community as a whole, and not especially to a particular sub-groupthereof such as the shareholders.

It is worth comparing and contrasting the above elaboration, concerned toindicate some potentialities and stimulate further work, with work done to dateon developing accounting systems reflective of indigenous culture. Here, wefocus upon some early work on Maori and Maori accountability helping to bringout that, while what we are discussing bears some similarities to the social audit

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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 ofconventional accounting to properly define the scope of the `̀ activity'' andrelated 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 typicalaccounting fashion ± what matters in this context. He affirms that academicaccountants around the world have given little attention to these problems(Winiata, 1988, p. 794). In developing a critique of conventional accounts (oftenproduced in relation to iwi financial resources) he elaborates a typology ofresources defined as `̀ something tangible or intangible from which positive netbenefits are expected'' (Winiata, 1988, p. 794), recognising the impossibility ofreducing resources to a common denominator in monetary terms. In his critique,which is not focused primarily on the environment but draws from the Maoricultural perspective more generally, Winiata (1988) explains that conventionalbalance-sheets fail the iwi and hapu because they:

. . . are not statements of position which incorporate those taonga (treasures) and culturalresources by which their mana in the community is determined, and through which theirmembers 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 orthe receipts and payments account, describe the cultural pursuits in which the iwi or hapuengaged during the reporting period and on which the building-up of their cultural resourcesis 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, usingwords (as well as or instead of) numbers that will be understood by members ofthe tribe.

Mataira (1994) points to how Maori accountability concepts can engenderthe development of accountability more generally, as accountability in generalcan be viewed as a dynamic rather than a static aspect of society. He stressesthe communal and caring character of Maori society, also confirming the sensein which the community at large becomes the much more direct recipient of thebenefits from the accountability process relative to Western notions. `̀ Rules'' forcollective and individual conduct are supported by compliance procedures.Also confirming the earlier discussion, Mataira (1994) points out that laws andtraditions are constant reference points and matters to be reflected upon inguiding decisions. Further, specific aspects of Maori accountability thatMataira (1994) discusses include that in such an accountability people are to beregarded as `̀ human beings worthy of cost'' and not a mere `̀ factor of cost''. TheMaori are interested, for example, in whether people are genuinely contented,fulfilled and responsive to each other. Further he emphasises that the impactupon the environment ought to be considered (with humans considered to bepart of nature). He thus stresses the concern to respect the people in general, thematerial worked with, what is produced and the world in general. Thus, if aworker gains in spirit and in confidence or if there are aesthetic benefitsassociated 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 bereflective of aspects of indigenous cultures may help to remind thoseengendering and directing activities of what matters and may provide a moremeaningful `̀ accountability'' which might indeed be (subjectively) audited as toits reasonableness[22]. Within the regard of indigenous cultures, this type ofaccountability would be less of a `̀ hard'' accountability imposed by a powerful(and Western) force which serves in some ways only to alienate further, butmore of a communication or practice integral to what is of benefit to acommunity which thus properly respects the community's character. Withregard to social organisation more generally, if it is felt that such statementscannot be made, does this not indicate something of the problematic characterof the activities that are typically reported upon in external accounting reportsand, 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

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expressive communication more generally (Lehman, forthcoming) ± comingthrough into annual and related reports and reflecting the many voices that thiscommunication needs to do[23]!

In this preliminary study, it seems appropriate to speculate further uponhow indigenous cultural principles might be reflected more generally in thecontext of impacting upon accounting. One dimension of this is a re-thinking ofthe unit of account. If accounts were to be produced reflecting activities witheffects as well as legal ownership then clearly conventional accounts wouldhave 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 entityconcept in relation to externalities and intergenerational equity. Further, animportant concern of indigenous cultural perspectives equates to what hascome to be termed `̀ bioregionalism'' (Booth and Jacobs, 1990). This reflects thevalue to indigenous cultures not just of land in general but of particular landsyielding their own unique values. For example, for all three groups consideredhere particular places are of importance and sacred, confirming rootedness ± anappreciation of which is much more lacking among Westerners (see Booth andJacobs, 1990). Hence, an accounting reflecting indigenous cultures wouldrespect the particular values of different cultures as well as reflecting universalvalues. That would imply that the reporting of bodies whose activities cutacross many differing cultures would need to reflect a respecting of theparticular as well as the universal which is again suggestive of the possibilityof producing a number of reports for different `̀ units of account'' and reinforcesthe 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, thefollowing list outlines what might be considered to be key indigenous culturalprinciples which might properly govern or shape developments in externalreporting in the name of the environment:

. Be conscious of the communicative and constructive character of mediasuch as external reporting. That our accountings help construct realityplaces particular obligations upon us.

. Perceive everything as interrelated and respect `̀ all life'', with the humanand non-human constituting one whole. This engenders a responsibilityto 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 theearth itself. Possession of objects implies obligations, includingaccounting type obligations.

. Be concerned about the sustainable character of operations in a physicalsense, 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 inrecent 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 unitof account is to be chosen in relation to the task of analysing the impactof activity from the more holistic perspective of indigenous peoples (seeLeonel et al., 1992). Coombs (1994) points to the problematics from anAboriginal 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 andreport accordingly.

. Inform and remind the whole community about `̀ what matters''(including the earth) in a regular ± ritualistic, ceremonial ± way. Thismight include informing people of possible paths through life and how,integral to this, they might meet their responsibilities towards theenvironment, including the human and non-human. There would be aneed to remind people of interconnectedness, the primacy of the earthand 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 enjoyequal relationships, mutual respect, and solidarity among individuals, peoples and thedifferent nations of the world (from the B0okob0 Declaration of the First Summit of theIndigenous 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 reflectthe principles we have sought to elaborate here, this may engender tensions forthe sociopolitical system. Should the mainstream not come to embody theseprinciples there would in our view be a good case for alternative media, alongthe lines of counter-information services, doing so. It is likely that suchalternative media will continue to be needed ± current environmentalaccounting is typically overly biased towards convention and voluntarism(being something of an instrument of a public relations exercise) and ispolitically conservative (see Gray et al., 1993; Gallhofer and Haslam, 1995;Gallhofer et al., 1996). Here we have sought to stimulate further critical enquiryand action by outlining some of the `̀ environmental principles'' of threeindigenous 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 UnitedNations convention of indigenous peoples in 1993, the year of the indigenous peoples (seeGoehring, 1993; Ewen, 1994). In focusing upon just three cultures here, we hope tostimulate 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 threeare examples of the indigenous in Jary and Jary's (1995, p. 313) definition of an indigenousgroup 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

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inhabited lands before colonial expansion . . . and who have retained their distinctiveidentities''.

2. The cultures in focus ought not to be seen as relics of a more primitive past, being in anycase alive, bolstering the argument (see Jary and Jary, 1995). They help to challengemainstream 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 orthe creation of separate nations, cf. Ewen, 1994) can potentially enrich development ofuniversal practice (see Buhner, 1997). It need not reduce to crude relativism or pessimisticisolationism, phenomena in their own way threatening the environment since abandoning`̀ global visions'' (Brecher et al., 1993). We recognise interpretive problems (as in varyingways 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 andDennis, 1993; Innes, 1997) albeit that one must recognise complexity and existinginterrelatedness (see Squires, 1994; Pieterse and Parekh, 1995). Critical theory has tocounter excesses of Western ethnocentrism and appreciate the difficulties and limitationsinvolved (Bell, 1993, refers to the risk of dislocation). We are not trying to confer angelicstatus on the cultures in focus. That scarcely and uncritically departs from excessivecultural relativism. Rather, we aim to learn from the positive of these cultures. Given therange and depth of the insights this paper cannot claim to be more than preliminary, itsmain concern being to stimulate further research in a neglected area. We have come torealise the challenge it is for mainstream Western audiences to become open to learningfrom such insights: the tendency to find it hard to discard Western blinkers wherebyindigenous insights are seen negatively. We try to respond. Our approach is both achallenging of the status quo and a general thrust to raise awareness and engender changefor betterment, including to regulatory social structures. Accounting communication canboth help bring about better societies and enable their function (Gallhofer and Haslam,1997a).

3. Common characteristics of the indigenous of colonised regions include the tribal andcommunal nature of societies. For aspects of the complexity that suggests the potential (seethe 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. Weemphasise, however, that there are insights from the commonalities and aim to stimulatefurther research including from especially indigenous researchers (cf. Smith, 1992;Gallhofer et al., forthcoming).

4. 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 acollective 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 morecomplex articulation (Mudrooroo, 1994).

5. For Martin (1993), Westerners need to re-sensitize themselves to the concerns of motherearth, 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 andconcepts . . . 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 uponwhat `̀ matters'', whether through ritual or stories or some other practice. Theinterconnectedness of life, sacredness of all creatures, primacy of the earth and humanresponsibilities 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). Substantialmanagement and economic responsibilities have been devolved (Hooper and Pratt, 1993;Hooper et al., 1993). With the settlement of Raupatu claims and consequential resurgence ofthe economic base of Maori, we may anticipate increasing politico-economic presence ±manifesting in changing accountings. In traditional Maori culture, individual propertyrights over land were unknown: the notion of individual land ownership (as in otherindigenous 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 makinginroads in the commodification of sea and sky by `̀ selling'' fishing quotas and the airwaves. Ironically, traditional uses of resources of Maori have led them to have rights in thecommodification, understandably and reasonably so in the context.

7. The concept of mauri is a very difficult concept to translate into English. It is an ancientand sophisticated concept in Maori, having a great significance prior to Europeanimperialism. 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 theyrespect their environment (cf. the possibilities of developing liberal theory to take accountof respect, cf. Mouck, 1994). For Wei-Ming (1995), Maori experience connectedness witheach other and their ancestors beyond Western ways: participation and fulfilment ratherthan alienation.

9. Not asking can counter tapu (Patterson, 1994), a concept not so well captured in translationas `̀ sacred'': it can be read as a power preserving community order and implying positionsthat if violated would be calamitous. Rahui is a temporary form of prohibition used topreserve birds, fish and natural products generally (Natural Resources Unit of ManatuMaori, 1991).

10. This might be deemed condescending to Maori from a dogmatic objectivistic ormainstream perspective. To appreciate the richness of indigenous perspectives foraccounting one has to be open to something beyond the mainstream including subjectiveviewpoints necessary to better communicate social complexity (see Newcomb, 1999). Ingeneral, qualitative, narrative and soft forms of communicating need to be appreciated: aparticular challenge for accountants and others schooled in the Gradgrind philosophy of`̀ hard facts'' and `̀ nothing but facts'' (Gradgrind being the character in Dickens' HardTimes standing for a harsh utilitarian philosophy; Fraser et al., 1999). Our comments aboutepistemology are on general emphases of a culture rather than reasonable views on theepistemological position or preferences of all members of that culture. And we are clearlynot arguing that Maori cannot `̀ handle'' `̀ hard factual knowledge''! We are not suggestingthat quantification has no place in reasonable communication, a view inconsistent withindigenous perspectives. The concern is to recognise the problematics of and modifynarrow and limited communication, adding to it and enhancing it (cf. Chua, 1996).

11. The Cree, for example, perceive animals as being like humans ± including havingintelligence, character and in some cases souls and spirits. Hunters believe that animalscaught are a gift from Chuetenshu, the North Wind and lord of the animals, and from theanimals themselves. As a gift the hunter recognises an obligation not to cause unnecessarysuffering to an animal ± including observing set procedures for disposing of the animaland utilising completely the flesh and other parts. The Cree stress the need for carefulhunting 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). Asnoted, we do not deny that there are differences between the perspectives elaborated upon.

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And our analysis involves considerable abstraction away from detail. Nevertheless, we dosuggest key insights that can also hopefully stimulate further research. A very pertinentargument was forthcoming from the Native Hawaiian representative cited in Ewen (1994).For the latter, the Western system elevated property and economic values above humanvalues, failing to take an holistic approach. It did not, for example, incorporate the valuesof a strong culture and healthy people or the value of respecting the elderly and protectingchildren, showing compassion and maintaining a pristine environment.

13. Ways of taking this question seriously would go beyond dogmatically crude dismissals ofindigenous perspectives that have in effect been dominant (see Ewen, 1994; Newcomb,1999).

14. This inevitably involves consideration of how such accountings can better engender andsupport modes of organising reflective of indigenous perspectives (and reflexively one cantry to re-think how alternative ways of organising might be suggestive of alternativeaccountings, perhaps very different from what is conventional today; cf. Innes, 1997). Weshould of course also be concerned to act more directly on modes of organising (which areat least as important as accounting ± and of course modes of organising impact uponaccounting as well as the other way round). This involves political struggle. Perceivedinterests would immediately be challenged. We are not suggesting that developmentsstemming from the ideas here are easy to secure agreement upon in spirit or effect (seeEverett and Neu, forthcoming). We have no wish to enhance the ideological effect thatEverett and Neu (forthcoming) refer to (see also Neu and Taylor, 1996). Our point is thataccounting 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 isthat 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 whichare grander. The approach followed here can articulate insights posing significantchallenges to current practices and engender further and wider critical enquiry. Theconcern here is to indicate how current practices might be extended, modified ortransformed through the influence of indigenous principles. Concurrently, we encouragefresh and more open ways of seeing the `̀ current practices'' we are focusing upon to renderthem amenable to such influences. Our elaboration does not reduce to a crude view thatcapitalism and money be abolished: a variety of systems of law are reconcilable withsystems that are basically capitalistic and use money as now conventionally understood,the scope for some betterment in terms of environmental, and social impact, being hugewithin such possibilities.

15. We here neither imply that such statements are perfect (or beyond improvement) in and ofthemselves nor that they have no place in organisational reporting because absolutelyproblematic. The concern is to add something beyond current practice. Of course, Westernannual reports today do include much beyond these financial statements, albeit that this isscarcely audited. Preston et al. (1996), for example, focus upon the visual images that canbe considered key elements of annual reports having a representational, ideological andconstitutive role. Interestingly, these inclusions in reports, albeit instances of highlydistorted communication, may reflect the failure of the traditional financial statements toprovide adequate social communication about the activities of organisations.

16. As indicated already, indigenous preferences would be consistent with practices ofcarefully managing the environment and reporting the detail of plans against actuals: thereis much that is consistent with conventional type accountability systems. We areconcerned to elaborate what can be added. The assessment of what has been taken fromthe environment and what has been replenished would go beyond the financial. We are notsuggesting that the proposals referred to have no merit. Indigenous biases might modify(in the direction indicated) but work with practices such as those proposed andimplemented by Traidcraft, rather than efface them (see Gray et al., 1997). Further, the

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proposals can engender complex and profound shifts in organisational knowledge, re-conceptualising relationships between the organisation and its context in a way consistentwith indigenous perspectives (cf. Bebbington and Gray, 1997).

17. Such a view does not require one to hold that there is an absolute truth, only that there is astandard of communication in context (in terms in this case of critical theory's aims) asopposed to the alternative nihilistic and relativistic view that there is no such standard (seeBest and Kellner, 1991). Expressions of interconnectedness and spiritual awarenessmanifest in the environmental accounts of Landcare Research (NZ) Limited (seeBebbington and Tan, 1997).

18. This type of morality, elevated in the Enlightenment and later crudely dominatingneoclassical economic reasoning in the guise of a descriptive attribute of humankind(Tinker et al., 1982; Poole, 1991; Hopwood, 1992) is a characteristic myth of Westernthought. Whatever be positive in it, it takes a much less than holistic view of the humancharacter (with attendant consequences) and, given its influence, has come to threatenbasic ecology. Often displaced is the question of what attendant conditions mightlegitimate such a morality.

19. Indigenous principles go beyond now mainstream reform-based environmentalism, beingmore consistent with something deeper and more radical than what is generally impliedthereby. Indigenous values suggest Western market morality problematic to the extentthat it is not adequately respectful to life. A more balanced and sustainable mode of lifeimplies a turn from today's obsessive materialism (Center for World Indigenous Studies,1979; Orton, 1999a; 1999b).

20. The concept of Mana can be translated as status or prestige.

21. Indigenous views are relevant for mobilising wider social accounting. That concerns aboutenvironment imply concerns about social context is argued by Gallhofer and Haslam (1997b).

22. 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 anauditor was chosen from amongst the shareholders (Edwards, 1989). Someone with aninterest in business activity was chosen. Here someone whose interests go beyond thefinancial would be.

23. Extending our indigenous accounting communication, including as ritual, one can see thisimpacting upon the design of the report and the way it is communicated. For example, thewhole `̀ performance'' aspect and setting of the communication could be re-thought.

24. The discussion suggests insights for re-thinking basic principles regarding accounting'scontent. Speculatively, social acts more influenced by the indigenous can be consideredemanations of a wisdom beyond that currently influential in the West and accountable tothat wisdom (see Chew and Greer, 1997). This would challenge practices and suggest anarray of alternatives, including alternatives to current macro-accountings (such as`̀ national income'' accounting). It would modify tendential development in government andbusiness alike, especially since market capitalism and the Enlightenment, to measureprogress narrowly by the availability and consumption of goods and the usage of highquantities of fuel (Harrington, 1990). Albeit that our main concern is to stimulate debateand further research, we can offer some brief comments on issues of regulation andinstitutional structure. The thinking reflected here surely impacts upon education (cf.Ewen, 1994). Attention to the issues raised in an educational and professional trainingcontext would be a step forward (and, in New Zealand, for example, build upon bi-culturaleducational practice). Representatives of the indigenous culture ought to be involved notjust in education but also in policy-making. In this regard we have little confidence in thecurrent free-market regulations and other transnational mechanisms in securing bettercommunications and respect for particularities (rather these have tended to engender acrude uniformity reflective of capitalistic domination). The need for local regulatory actionbolstered by global support is of some urgency (cf. Tinker, 1991).

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