Accounting and accountability by provincial councils in Fiji: the case of Namosi

Rika, Nacanieli J.; Tuiloa, Masilina; Tuiseke, Nathaniel; Finau-Tavite, Si’ata

doi:10.14453/aabfj.v2i1.3

Cited by 9 publications

(8 citation statements)

References 8 publications

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“…An Eastern chief began to rule the country again. A national body called the council of chiefs was established at the apex of the indigenous Fijian administration (Rika et al, 2008). This ensured that chiefs retained political control of the country.…”

Section: Accounting and Accountability In An Old Government Department (1970–1989) Within Its Wider Cultural And Political Contextmentioning

confidence: 99%

New public management and accounting in a Fiji telecommunications company

Sharma¹,

Lawrence

Fowler

2012

Accounting History

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The aim of this article is to investigate tension between the implementation of new public management and associated accounting technologies in the Fiji telecommunication sector and the indigenous Fijian culture and political structure. In doing so, the article contrasts the economic-based reforms of the telecommunications sector (from 1990), with the traditional social relations that were exercised post-independence (1970 onwards). This research aim is achieved by focusing on archival documents and interviews with those involved in Fiji telecommunications. We illustrate how the use of new public management concepts replaced traditional social relations with the disciplinary technologies of modern capitalism but were also altered as a result of these social relations. In the Fiji Telecommunications company, the cultural conflicts and political influences led to the new public management process being resisted and modified to reduce the tension between economic and social relations.

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Section: Accounting and Accountability In An Old Government Department (1970–1989) Within Its Wider Cultural And Political Contextmentioning

confidence: 99%

New public management and accounting in a Fiji telecommunications company

Sharma¹,

Lawrence

Fowler

2012

Accounting History

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“…Rika et al. () examine how accounting and accountability concepts are understood by indigenous Fijians. Rika et al.…”

Section: Taking Stock Of Acquired Knowledgementioning

confidence: 99%

“…Rika et al. () found that indigenous Fijians identified several meanings and words in relation to the term ‘accountability’ but no consistent terminology was used. Rika et al.…”

Section: Taking Stock Of Acquired Knowledgementioning

confidence: 99%

Accounting and Accountability in Fiji: A Review and Synthesis

Sharma

2017

Australian Accounting Review

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This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation 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 new public management research, with sustainability accounting research the third most popular. The paper's findings suggest some directions for future accounting research in Fiji and where the data can possibly be sourced for such research. We conclude that more research is needed in the Fijian context that focuses on accounting and the state, performance auditing, indigenous accounting, SMEs and accountability.

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“…Therefore the more implicit criticism may be that the British did not use their power to reform what could be regarded as an inherently unjust society. This perceived injustice included a focus on upward accountability, with less emphasis on downward accountability (Davie, 2005b; Rika et al, 2008).…”

Section: Background and Context To Rugby And Fijimentioning

confidence: 99%

Power and performance: Fiji rugby’s transition from amateurism to professionalism

et al. 2016

Self Cite

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This article shows how accounting and rugby have been used as tools of control. It compares the role of accounting in amateur and professional sport, initially analysing the Fiji Rugby Union's (FRU) internal documents from the period when Fiji was a British colony and rugby was an amateur sport. During this period, the FRU practised rudimentary accounting since it relied primarily on internally-generated funds and therefore had virtually no public accountability. The FRU board emphasized rugby's core values and downplayed the importance of money. However, in the professional period, donors require more sophisticated financial reporting and auditing to monitor usage of their grants and evaluate the impact of their investments. The FRU has encountered conflict with its donors due to repeated financial losses and alleged mismanagement. This article reveals that those losses originated in the amateur period through diseconomies of scale, inequitable arrangements for international matches and unsustainable funding models. Rather than helping the FRU to address these underlying problems, powerful stakeholders continue using financial resources and governance structures to control and exploit Fiji rugby.

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Accounting and accountability by provincial councils in Fiji: the case of Namosi

Cited by 9 publications

References 8 publications

New public management and accounting in a Fiji telecommunications company

New public management and accounting in a Fiji telecommunications company

Accounting and Accountability in Fiji: A Review and Synthesis

Power and performance: Fiji rugby’s transition from amateurism to professionalism

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