Exports are vital for Fiji's economy as it contributes significantly to its gross domestic product (GDP) and economic growth. The export data over the years show very slow growth and is gradually increasing. Fiji's GDP data show that GDP is gradually increasing. Thus, Fiji's economic growth is also increasing at a steady rate. This study aims to measure the relationship between exports and economic growth in Fiji. A regression analysis on data collected for Fiji from 2000-2015 shows that there is a strong positive relationship between exports and economic growth. Thus, when exports increase, economic growth also increases. Potential sectors that can be further developed to boost Fiji's exports are sugar, garment, tourism and agriculture. The government should restrict imports through import quotas, tariffs and embargoes and give subsidies and tax incentives to potential export sectors to boost domestic production and increase exports. The government's motive is to increase export incentives and promote Fiji made products both locally and overseas. Thus, this leads to an increase in exports, improves the trade balance and economic growth. This research article was undertaken to carry out research to investigate the link between Fiji's export and economic growth and highlight ways and potential sectors to increase Fiji's export and reduce imports.

<p>Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.  </p>

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The study examined the extent of sustainability reporting practices (voluntary disclosures — VD) of Fiji listed corporations. Using a theoretical framework informed by legitimacy theory, the authors predict the extent of both narrative and non-narrative VD. The study applied a content analysis method and examined archival data such as scholarly articles and 2019 annual reports data of listed companies. The means of triangulation was further augmented by backing the results of the study with prior literature on sustainability reporting. The findings highlight that narrative VD was evident in most annual reports. Non-narrative VD was adequate with a primary focus on corporate social responsibilities. From an overall perspective, VD was found to be very limited. The study contributes to providing insights into the paucity of literature in developing nations’ context on sustainability reporting practices