Maori development: “accounting”, “accountability” and participation in the accountancy profession

Abstract

Purpose

This paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.

Design/methodology/approach

The paper considers the relationship between “accounting”, “accountability” and cultural identity for those Maori wanting a career in accountancy.

Findings

The paper finds that, while Maori accountants have made some progress as members of the profession, they remain statistically unfavoured in terms of participation.

Originality/value

The paper raises challenging questions about whether the profession should provide Maori accountants with the opportunity to develop approaches based on their own priorities and culture to assist in building the capacity and capability of Maori organisations and Maori accountants as service professionals, thereby making a valuable contribution to Maori development.

Citation

McNicholas, P. (2009), "Maori development: “accounting”, “accountability” and participation in the accountancy profession", Pacific Accounting Review, Vol. 21 No. 3, pp. 319-324. https://doi.org/10.1108/01140580911012539