The integration of Pacific Indigenous methodologies into accounting research signifies a transformative interest emphasizing authenticity, cultural sensitivity, and ethical considerations. By privileging Indigenous ontologies, epistemologies, and axiologies, scholars challenge conventional Western paradigms and collaboratively construct knowledge with Indigenous communities. Central to this transformative shift are the fundamental concepts of talanoa, deeply entrenched in Pacific cultures. Talanoa fosters understanding, collaboration, and knowledge co-construction within and across human interactions. The proposed Talanoa Zoom structure exemplifies the flexibility and adaptability of talanoa in contemporary contexts, ensuring cultural appropriateness amidst virtual communication challenges. Furthermore, the integration of Pacific Indigenous methodologies offers a comprehensive framework for studying accounting practices in the Pan Pacific region, amplifying Indigenous voices, and contesting dominant narratives. Employing the 4F Talanoa Zoom Framework, this study explores financial discussions within Tonga’s government ministries and departments, revealing insights into the dynamics of talanoa sessions and the cultural significance of various process elements. While findings provide valuable cross-cultural communication insights within Pacific Island communities, acknowledging limitations prompts further research exploration in diverse organizational settings and the intersection of talanoa communication and financial decision-making processes. Ultimately, this study contributes to Pacific Indigenous methodologies literature by embracing cultural sensitivity and adopting innovative research frameworks, enhancing the authenticity and relevance of accounting research within Pacific Island communities.

Keywords: Pacific Indigenous methodologies, accounting research, talanoa,
cultural sensitivity, knowledge co-construction.