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This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

This study explores the concept of intergenerational accountability to address the grand challenge of a just transition. Intergenerational accountability extends the notion of accountability for the other to include future generations in ways that avoid the trap of long-termism and delayed action.

We follow a critical qualitative case study approach with an Indigenous community in a settler colony. Sources of empirical materials include semi-structured interviews and documentary reviews, analysed abductively through thematic analysis.

Intergenerational accountability extends the notion of accountability for the other temporally by including future generations. Indigenous temporalities offer a way to address concerns that accountability to distant future generations could delay the urgency to act now. Findings suggest that the “eternal present”, where aspirations of ancestors and obligations to descendants coalesce into a contemporary obligation, has the potential to help confront the climate crisis. However, the ability to actively practice these understandings is constrained by commercial “best practice” and the colonial state. These constraints necessitate struggles for Indigenous self-determination that also exist in the eternal present.

We extend the concept of accountability for the other to include future generations, but avoid the trap of long-termism delaying action through the eternal present of Indigenous temporalities. However, these temporalities are constrained, so struggles for Indigenous self-determination become closely intertwined with struggles for a just transition.

This paper aims to explore how corporate Australia engages in reconciliation through recognizing and providing pathways for Indigenous Australians' corporate leadership aspirations.

The research design is informed by the prior literature on pathways by minority groups to corporate leadership through the theoretical lens of transformational leadership. The investigation is conducted using textual analysis of reconciliation action plans (RAPs), a contemporary and voluntary practice adopted by Australian listed companies to disclose their commitment to national reconciliation. RAPs are publicly available from the official websites of listed companies.

The analysis of contemporary RAPs highlights organizational initiatives to support Indigenous Australians related to corporate and community leadership. Since the authors’ focus is the former, corporate leadership initiatives are further analyzed. Two initiatives for Indigenous Australians to pursue corporate leadership positions are emerging future leaders' programs and mentoring programs. This is the extent to which the authors observe Australian firms' transformational leadership. While some firms have implemented these initiatives with specific targets, other firms do not have specific initiatives or targets. The paper also conducts longitudinal analysis into the transformational leaders' past RAPs and triangulates to other evidence of reconciliation commitment such as the Uluru Statement from the Heart.

This paper contributes new insights to the research area of board cultural diversity, specifically to the limited literature on Indigenous reconciliation. It provides insights into firms and policymakers to address the ongoing issue of the underrepresentation of Indigenous Australians in corporate leadership. The sample of firms comprises Australian listed firms that have adopted higher-order RAPs, which restricts the generalizability of the findings to other sectors.

This paper explores the under researched phenomenon of Indigenous people's pathways to corporate leadership. The research design is informed by transformational leadership theory through considering institutional actions for reconciliation. This research provides evidence of the extent to which corporate Australia has taken action on the issue of the under-representation of Australian Indigenous people in corporate leadership.

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.

Between the 1830s and 1990s, thousands of Irish women were incarcerated without due process in magdalen asylums for sexual behaviour that violated the Catholic Church’s moral code. The asylums were operated by congregations of nuns that sought to protect society from the contagion of “wayward” women while simultaneously attempting to reform them through a harsh regimen of laundry work and devotional rituals. Some penitents, as the inmates were often called, embraced the institutional life of labour and prayer with such sincerity that they advanced to the nun‐like status of the Sisters Magdalen. Most simply endured lives of drudgery indistinguishable from slavery until either death or release upon the intervention of relatives. The asylum system had no basis in law and its shadowy existence, its ability to avoid scrutiny or regulation, and its survival until very recent times, illustrate in a striking manner the hegemonic power of the Church in Ireland.

The purpose of this study is to explore the acculturation caused by the Korean wave among Indonesian Muslim consumers, especially in the food and cosmetic sectors, based on religious grounds.

Data were collected through focus group interviews with 20 Muslim respondents in Indonesia.

The findings specifically highlighted that Muslim consumers’ acceptance of Korean products varied. Muslim consumers’ acceptance was influenced by similarities and differences in values between Islamic and Korean cultures. Consumers categorised into each acculturation mode (assimilation, separation, integration and marginalisation) showed different behavioural patterns in Korean product acceptance. This study proposes that global products can be optimised through specific and targeted marketing campaigns for different types of Muslim consumers with products that comply with their religious values.

Few studies have explored the importance of religious values (e.g. righteousness, compassion and respect for others) with respect to the acceptance of foreign products in the acculturation context. Additionally, how values from other cultures reconcile with the Indonesian Muslims’ affinity for Korean culture has been limitedly studied. This study aims to fill these gaps by identifying the role of religious factors in the acceptance of global products by taking the example of Indonesian Muslim consumers and Korean products.

The purpose of this research was to seek a more refined understanding of the ways beneficiaries are evaluating nonprofit organisations (NPO), from the beneficiaries’ perspectives. Understanding evaluation from beneficiaries’ perspectives is not only important theoretically, but also for enabling evaluation processes to authentically contribute toward enhanced downward accountability.

Theorisation of immanent evaluation (Deleuze, 1998), the ontological view that there is no form imposed from outside or above but instead an articulation from within, was drawn upon to direct attention toward understanding beneficiaries’ inherent productive evaluative capacity and agency. This theorisation enabled a different way of observing and understanding beneficiary evaluation within a qualitative case study conducted in an Australian NPO. Data was sourced from interviews, observations and document analysis.

Findings suggest beneficiaries largely viewed the NPO’s evaluation processes to be unsatisfactory toward meeting their needs in relation to meaningful engagement. However, beneficiaries’ evaluative capacity was noted to include their own evaluation criteria and evaluative expressions indicating the production of an evaluative account. Here beneficiaries’ evaluative expressions are representations of events of evaluation, initiated by them. Findings enable a more refined understanding of beneficiaries’ engagement in evaluation, moving beyond traditional considerations of participative evaluation, and illustrating beneficiaries’ agency and active role in the production of evaluation.

This research furthers understandings of downward accountability and participative evaluation by detailing how beneficiaries’ evaluative capacity is part of an NPO’s evaluative environment, and as such, conceives of an immanent theory of beneficiary evaluation. Findings highlight how evaluation, as a mechanism of downward accountability, functions from beneficiaries’ perspectives and the type of organisational environment capable of enabling and better supporting beneficiary engagement.

Access to professional interpreter services is a critical facilitator of positive health-care experiences when health-care professionals and women accessing maternity care are not proficient in a shared language. Understanding interpreter demand is essential for the provision of professional interpreter services. This study aims to characterise interpreter requirements among women from nonrefugee and refugee non-English-speaking migrant backgrounds in Australian maternity hospitals.

This study analysed administrative data from four public maternity hospitals in Victoria, Australia. The primary outcome was the proportion of women from non-English speaking migrant backgrounds who required an interpreter during their maternity care, both overall and stratified by refugee and nonrefugee background. Adjusted logistic regression was used to estimate the association between migrant background and interpreter requirements.

Among the 6,771 women from non-English speaking migrant backgrounds included in analyses, 1,344 (19.8%) required an interpreter during their maternity care. The odds of requiring an interpreter were fivefold higher among women from refugee backgrounds compared to migrant women from nonrefugee backgrounds [adjusted odds ratio (aOR): 4.83; 95% confidence interval (CI): 4.13–5.65].

The study highlights the diversity in cultural backgrounds and migration experiences of women accessing maternity care within metropolitan public hospitals. The high interpreter requirements, particularly among women from refugee backgrounds, underscores the need for comprehensive and woman-centred interpreter services to attenuate disparities in hospital maternity care.

To the best of the authors’ knowledge, this study is the first to quantify the interpreter requirements of women from non-English-speaking migrant backgrounds in maternity hospital settings and make women comparisons between women from refugee and nonrefugee backgrounds.

The world of the Action Film is a complex one. Whilst explosions may go off around the hero or heroine, skyscrapers crash into rubble, cars smash into one another, or the villain lives to fight on in another sequel, one thing is certain: the action film, loved and loathed in equal measures, remains a staple genre in cinema.

Sylvester Stallone's first appearance as John Rambo in First Blood was in 1982. It seems only logical, then, that this first edited collection in a three-volume publication is dedicated to the first 20 years in which action cinema began in earnest and grew to what it is today. By focusing on the 1980s to 2000, it becomes apparent that the action film is not simply gung-ho heroics played out to an expectant audience. Rather, it is a complex one, and one that demands further investigation.

This cutting-edge collection focuses on such areas of study include new, exciting and bold work on gender linked to vehicles, an LGBTQ+ case study of the Angel trilogy, star studies of Keanu Reeves and Arnold Schwarzenegger, sword and sorcery films, buddy-buddy cop movies, international examinations of action in both the films of Wong Kar-Wei and Colombian national cinema, and much more. Each chapter is housed within an academic framework and in-depth analysis is throughout.

This is the first volume in Emerald Publishing's bold examination of gender in action cinema. The following volumes will look at post-2000 work, focusing on Stars, Warriors, Bombshells and Atomic Blondes, and Transformations in action cinema. Much work has been written on action cinema, but in this collection you will time travel back to two decades in which one of the most spectacular genres erupted onto cinema screens. Whilst the action movie may still have its detractors, this book has been written for you to explore the complexities of gender portrayals in this genre. Above all else, it has been written for you to enjoy.