Browsing by Author "Sharma, Umesh Prasad"
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Sharma, Umesh Prasad
(The University of Waikato, 2009)
This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji. It seeks to gain a theoretical understanding of how MACS reflect the social and ...
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Reddy, Krishna; Sharma, Umesh Prasad
(AUT University, 2011)
This study investigates the nature and extent of compliance to the principle-based corporate governance initiatives by the listed companies in the South Pacific Stock Exchange (SPSE) in Fiji. Three important questions are ...
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Sharma, Umesh Prasad; Low, Roxanne; Davey, Howard
(2013)
The paper investigates the extent of non-mandatory disclosure of information (NMD) in the annual reports of the 17 companies listed on the South Pacific Stock Exchange (SPSE) in Fiji, a developing country, and whether NMD ...
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Sharma, Umesh Prasad; Lawrence, Stewart R.
(2009)
Purpose – This paper aims to extend the literature on public sector reforms in less-developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector ...
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Sharma, Umesh Prasad; Lawrence, Stewart R.; Lowe, Alan
(Elsevier, 2010)
The purpose of this paper is to theorise the changes surrounding the introduction of a management control innovation, total quality management (TQM) techniques, within Telecom Fiji Limited. Using institutional theory and ...
Co-authors for Umesh Prasad Sharma