How the accounting is done and interpreted is a significant determinant of how performance, accountability and need are perceived, and how resources are allocated. And how resources are allocated drives the wellbeing and sustainability of organisations, groups and individuals. Conventional approaches to accounting system design and education conceptualise the ‘reality’ of performance, accountability and need in terms of the norms and values of the economically and politically advantaged groups within a country. But the reality that accounting seeks to portray may be incompatible with the perceptions, values and needs of those outside the mainstream, thus disenfranchising these marginalised groups. This research examines incompatibilities between conventional accounting systems and the needs of indigenous groups, and discusses possible causes and solutions.

Keywords

• Financial Management
• Accounting
• Australia
• Indigenous
• Aboriginal

(Virtual Presentation, English)