{"id":"https://openalex.org/W2153227577","doi":"https://doi.org/10.1108/09513570010334793","title":"The issue of Australian indigenous world\u2010views and accounting","display_name":"The issue of Australian indigenous world\u2010views and accounting","publication_year":2000,"publication_date":"2000-08-01","ids":{"openalex":"https://openalex.org/W2153227577","doi":"https://doi.org/10.1108/09513570010334793","mag":"2153227577"},"language":"en","primary_location":{"id":"doi:10.1108/09513570010334793","doi":"https://doi.org/10.1108/09513570010334793","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513570010334793","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035272441","display_name":"Susan Greer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I99043593","display_name":"Macquarie University","ror":"https://ror.org/01sf06y89","country_code":"AU","type":"education","lineage":["https://openalex.org/I99043593"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Susan Greer","raw_affiliation_strings":["School of Economic and Financial Studies, Macquarie University, Sydney, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economic and Financial Studies, Macquarie University, Sydney, Australia","institution_ids":["https://openalex.org/I99043593"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058000538","display_name":"Chris Patel","orcid":"https://orcid.org/0000-0001-6790-6155","observed_orcids":["https://orcid.org/0000-0001-6790-6155"]},"institutions":[{"id":"https://openalex.org/I99043593","display_name":"Macquarie University","ror":"https://ror.org/01sf06y89","country_code":"AU","type":"education","lineage":["https://openalex.org/I99043593"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Chris Patel","raw_affiliation_strings":["School of Economic and Financial Studies, Macquarie University, Sydney, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economic and Financial Studies, Macquarie University, Sydney, Australia","institution_ids":["https://openalex.org/I99043593"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I99043593"],"apc_list":null,"apc_paid":null,"fwci":10.9518,"has_fulltext":false,"cited_by_count":116,"citation_normalized_percentile":{"value":0.98221723,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"13","issue":"3","first_page":"307","last_page":"329"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.67330002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.67330002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.1770000010728836,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10348","display_name":"Indigenous Health, Education, and Rights","score":0.08820000290870667,"subfield":{"id":"https://openalex.org/subfields/3306","display_name":"Health"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/indigenous-worldview","display_name":"indigenous worldview","score":0.7059999704360962},{"id":"https://openalex.org/keywords/indigenous-peoples","display_name":"indigenous peoples","score":0.5170000195503235},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.453000009059906},{"id":"https://openalex.org/keywords/kinship-obligations","display_name":"kinship obligations","score":0.5730000138282776},{"id":"https://openalex.org/keywords/relatedness","display_name":"relatedness","score":0.6389999985694885},{"id":"https://openalex.org/keywords/quantification","display_name":"quantification","score":0.6710000038146973}],"concepts":[{"id":"https://openalex.org/C55958113","wikidata":"https://www.wikidata.org/wiki/Q169480","display_name":"Indigenous","level":2,"score":0.8988028764724731},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8299766778945923},{"id":"https://openalex.org/C2777617010","wikidata":"https://www.wikidata.org/wiki/Q18957","display_name":"Mainstream","level":2,"score":0.48745155334472656},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.4574860632419586},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4562903046607971},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.4127129912376404},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3943590223789215},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3627980947494507},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.17965564131736755},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.173149973154068},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.14926138520240784},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/09513570010334793","doi":"https://doi.org/10.1108/09513570010334793","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513570010334793","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W77686142","https://openalex.org/W272010902","https://openalex.org/W561467009","https://openalex.org/W569846822","https://openalex.org/W588946716","https://openalex.org/W608323809","https://openalex.org/W621245870","https://openalex.org/W629905720","https://openalex.org/W630513080","https://openalex.org/W1485995441","https://openalex.org/W1494787423","https://openalex.org/W1521993570","https://openalex.org/W1966733032","https://openalex.org/W1974673929","https://openalex.org/W1983731999","https://openalex.org/W1986530901","https://openalex.org/W1993372238","https://openalex.org/W1995945562","https://openalex.org/W1999975046","https://openalex.org/W2021907516","https://openalex.org/W2025249797","https://openalex.org/W2025799309","https://openalex.org/W2028725897","https://openalex.org/W2034337766","https://openalex.org/W2035501790","https://openalex.org/W2039406596","https://openalex.org/W2042010006","https://openalex.org/W2043767267","https://openalex.org/W2070030569","https://openalex.org/W2072237926","https://openalex.org/W2078186726","https://openalex.org/W2093611241","https://openalex.org/W2097780989","https://openalex.org/W2105561315","https://openalex.org/W2113078929","https://openalex.org/W2154962530","https://openalex.org/W2157974792","https://openalex.org/W2233170550","https://openalex.org/W2242750253","https://openalex.org/W2257963764","https://openalex.org/W2333625693","https://openalex.org/W2735925342","https://openalex.org/W2995162709","https://openalex.org/W6604304187"],"related_works":["https://openalex.org/W7111306749","https://openalex.org/W4324145868","https://openalex.org/W1991831749","https://openalex.org/W4386254473","https://openalex.org/W4396880979","https://openalex.org/W4389966213","https://openalex.org/W7074587440","https://openalex.org/W4220758452","https://openalex.org/W1559453595","https://openalex.org/W23987763"],"abstract_inverted_index":{"Abstract":[0],"Traditionally,":[1],"mainstream":[2],"cross\u2010cultural":[3],"accounting":[4,62,72,113,128,231],"research":[5,243],"has":[6],"applied":[7],"a":[8,151,224],"societal":[9],"norms":[10,140],"and":[11,52,63,86,95,109,114,129,141,181,188,212,232,239,265,273],"values":[12,51,56,82,102,120,142,222],"measure":[13],"to":[14,148,235],"the":[15,30,53,59,78,100,125,133,158,167,173,179,185,193,201,218,228],"examination":[16],"of":[17,32,45,61,83,93,103,119,127,136,157,172,203,221,230,245,258],"differences":[18,47],"in":[19,58,90,252],"culture.":[20],"This":[21,117],"approach":[22],"is":[23,153,223],"limited,":[24],"however,":[25],"because":[26,171],"it":[27],"effectively":[28],"disfranchises":[29],"culture":[31,272],"minority":[33],"groups":[34],"such":[35,150,237],"as":[36],"indigenous":[37,49,80,91,134,160,169,195,210,263,271],"peoples":[38,135,170,196],"within":[39],"nations.":[40],"Our":[41],"paper":[42,260],"provides":[43],"evidence":[44],"cultural":[46],"between":[48],"Australian":[50,168,194],"Western":[54],"capitalist":[55],"implicit":[57],"language":[60],"accountability.":[64],"Utilising":[65],"an":[66],"alternative":[67],"yin/yang":[68],"framework":[69],"developed":[70],"for":[71,155,166,208,227],"by":[73,112,175,192,200],"Hines,":[74],"we":[75,267],"argue":[76,216],"that":[77,184,217],"core":[79],"yin":[81],"sharing,":[84],"relatedness":[85],"kinship":[87],"obligations":[88],"inherent":[89],"conceptions":[92],"work":[94],"land,":[96],"are":[97,143,248,261,268],"incompatible":[98],"with":[99],"yang":[101],"quantification,":[104],"objectivity,":[105],"efficiency,":[106],"productivity,":[107],"reason":[108,226],"logic":[110],"imposed":[111],"accountability":[115,130,206,233],"systems.":[116],"conflict":[118,152,220],"then":[121],"brings":[122],"into":[123],"question":[124],"impact":[126],"systems":[131,234],"on":[132,251],"Australia":[137],"whose":[138],"beliefs,":[139],"organised":[144],"differently.":[145],"The":[146,242,255],"need":[147],"address":[149],"critical":[154],"all":[156,209],"world's":[159],"peoples.":[161],"Perhaps":[162],"even":[163],"more":[164],"so":[165],"insistence":[174],"governments,":[176],"at":[177],"both":[178],"state":[180],"federal":[182],"levels,":[183],"extreme":[186],"social":[187,238],"economic":[189,240],"disadvantages":[190],"experienced":[191],"can":[197],"be":[198],"dissipated":[199],"imposition":[202],"strict":[204],"financial":[205],"measures":[207],"organisations":[211],"representative":[213],"bodies.":[214],"We":[215],"demonstrated":[219],"significant":[225],"inability":[229],"deliver":[236],"outcomes.":[241],"findings":[244],"non\u2010indigenous":[246],"researchers":[247],"largely":[249],"drawn":[250],"this":[253,259],"paper.":[254],"two":[256],"authors":[257],"not":[262,274],"people":[264],"therefore":[266],"speaking":[269],"\"of\"":[270],"\"speaking":[275],"for\"":[276],"them.":[277]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":15},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":6}],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2016-06-24T00:00:00"}
