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The American Louisiana Pipe Line Co. as part of its overall 1,200‐mile project began construction of the 22‐in. tie line extending from Defiance, Ohio, to Bridgman, Michigan, thus effecting a tie‐in with its affiliate company, Michigan Wisconsin Pipe Line Co. The construction of this line was begun early in September 1956 and was completed by November 15, 1956. This segment of the 22‐in. line was 122 miles in length and represented the first large‐diameter line to be completely protected by the use of plastic tape, thus setting a precedent in the field of protective coatings for large‐diameter pipe.

This study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform.

Empirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective.

By working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization influence accounting practice, including in budgeting and assurance.

Exploring Indigenous practices of accounting maintains Indigenous agency and opens up space for alternative understandings and practices of accounting. By illustrating how a community can influence the accounting practice of an organization, this study has implications for wider understandings of the cultural embeddedness of mainstream accounting and possible alternatives.