Online from: 1988
Subject Area: Accounting and Finance
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|Title:||The concept of |
|Author(s):||Russell Craig, (School of Accounting and Finance, Victoria University, Melbourne, Australia), Rawiri Taonui, (Auckland University of Technology, Auckland, New Zealand), Susan Wild, (College of Business and Economics, University of Canterbury, Christchurch, New Zealand)|
|Citation:||Russell Craig, Rawiri Taonui, Susan Wild, (2012) "The concept of |
|Keywords:||Accounting, Asset, Culture, Maori, New Zealand, Taonga|
|Article type:||Research paper|
|DOI:||10.1108/09513571211250233 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The indigenous Maori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Maori term to asset,
Design/methodology/approach – The critical review the authors conduct fuses Western literature-based scholarship with an indigenous scholarly method that utilises oral information and the written literature of Maori scholars who have recognised traditional and scholarly credentials.
Originality/value – The insights offered by Maori culture are beneficial in addressing a range of vexing environmental and social issues in ways that embrace a broader set of principles than those based on individual property rights and economic values.
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