Making management controls inclusive: The importance of embedding Indigenous cultural values in the management controls used by Australian organisations

This research will focus on the implementation of Reconciliation Action Plans (RAPs) as prior studies have not considered the importance of understanding how management controls can be applied to Indigenous business contexts. The aim of this research is to develop a framework for implementing management controls that facilitates an inclusive and interdependent process of accounting for Indigenous cultural values. Few studies have identified how Indigenous business perspectives are valued by Australian organisations, along with the importance of management controls such as RAPs and performance measures in the valuing process.