Accounting and accountability in Fiji: A review and synthesis
Sharma, U. P. (2014). Accounting and accountability in Fiji: A review and synthesis. Presented at the New Zealand Management Accounting Conference (NZMAC), Auckland, New Zealand, November 24-25, 2014.
Permanent Research Commons link: https://hdl.handle.net/10289/9145
This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside accounting. The reviews are over the years 1978 and onwards. In addition to categorization of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/ accountability research is the most popular research in Fiji followed by the new public management. Corporate governance research treads third. The paper findings suggest some directions for future accounting history research in Fiji and where the data can possibly be sourced for such research. We conclude that more future work is needed in the areas of accounting history which entails topics such as accounting and the state, performance auditing, indigenous accounting, financial reporting, SMEs and accountability in general.
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