Abstract:
A large Indigenous Māori organisation in New Zealand, Wakatū Incorporation, needs an effective decision-making process to assist its Board to meet the organisation’ss cultural obligations as kaitiaki, environmental stewards, and fulfil commercial objectives and imperatives. This case provides a rich, unusual and challenging opportunity for students to consider an ambicultural approach to business through the use of a Balanced Scorecard in an Indigenous context. This Scorecard builds on and expands the notion of a triple bottom line to reflect the idea of the Five Well-beings across social, cultural, environmental, economic and spiritual dimensions. It provides students with an insight into a different governance model, and asks them to consider the tensions of being kaitiaki, stewards, with being commercially sound. A Balanced Scorecard has been designed outlining the various stakeholder groups and their kaitiakitanga, stewardship responsibilities, but they need help with critically evaluating its relevancy and effectiveness.