Answering the emancipatory call: an emerging research approach ‘on the margins’ of accounting

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This paper responds to the call by Broadbent et al. [Acc. Aud. Acc. J. 10 (1997) 265] to provide more diverse views about the social reality for those ‘on the margins’ of accounting. It seeks to discuss Maori research methodologies, which encompass a ‘local’ theoretical perspective through which the emancipatory goal of critical theory can be practiced. We here argue that the Western tradition of research has not been sympathetic towards Maori, the indigenous people of Aotearoa/New Zealand, taking for granted the hegemony of its search for knowledge. As a result Maori researchers have sought to develop and promote appropriate methodologies for research for, by and with Maori, now referred to as Kaupapa Maori research. Kaupapa Maori (Maori practices and policies) may be considered a counter-hegemonic approach to Western forms of research. It seeks to ensure that research with indigenous peoples is more respectful, ethical, sympathetic and useful.