Purpose This paper examines how Indigenous values shape the accountability practices governing cultural intermediation. It investigates how accountability enables Indigenous relational governance to be sustained as Indigenous cultural knowledge circulates through cultural intermediation while remaining aligned with Indigenous custodial authority. Design/methodology/approach The study draws on a qualitative, longitudinal case study of Bangarra Dance Theatre, an Aboriginal and Torres Strait Islander organisation operating as a cultural intermediary in Australia. Data were collected over twelve years through a combination of participant observation, semi-structured interviews, and documentary materials. Findings The analysis identifies Indigenous Values-Based Accountability as a set of interconnected accountability practices through which Indigenous relational governance is sustained. Through permission seeking, cultural observation, creative obligation, and return and renewal, IVBA organises Bangarra's continuing accountability as Indigenous cultural knowledge circulates across public and cross-cultural domains while sustaining Indigenous custodial authority. The findings further demonstrate how IVBA structures participation in cultural circulation by making engagement by sponsors, partners, and other external actors conditional upon Indigenous custodial authority. Originality/value This paper advances Indigenous accounting and accountability research by conceptualising accountability as a culturally embedded governance arrangement through which Indigenous values are enacted beyond Indigenous organisational and community settings. It demonstrates how Indigenous relational governance organises authority, reciprocity, and custodial responsibility as cultural knowledge circulates across public and cross-cultural domains. The paper further positions cultural intermediation as a distinctive accountability setting that, in our case, involves Bangarra remaining accountable to recognised custodians while Indigenous authority structures participation, representation, and engagement with non-Indigenous actors.
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Burfitt et al. (2026) studied this question.
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