2017
DOI: 10.1111/auar.12197
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Accounting and Accountability in Fiji: A Review and Synthesis

Abstract: 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 rese… Show more

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Cited by 8 publications
(8 citation statements)
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“…The first theme, explored in 24 papers, investigates the role played by techniques of accounting and financial measurement in creating and sustaining inequalities within settler colonial states. The notion of accounting as a tool of legitimacy for colonial regimes in the dispossession of First Nations peoples is explored in Canada (Neu 1999;Neu 2000a;Neu 2000b;Neu and Therrien 2003;Neu and Graham 2004;Neu and Heincke 2004;Neu and Graham 2006;Greer and Neu 2009), the United States (Preston and Oakes 2001;Holmes et al 2005;Preston 2006; Oakes and Young 2010), New Zealand (Hooper and Pratt 1995;Hooper and Kearins 1997;Hooper and Kearins 2004;Hooper and Kearins 2008), Australia (Gibson 2000;Greer 2009;Greer and Neu 2009;Greer and McNicholas 2017;Miley and Read 2018) and Fiji (Davie and McLean 2017;Sharma and An 2018). As noted above, more than 50% of the publications identified in the accounting literature are historical in focus.…”
Section: Accounting and Colonisationmentioning
confidence: 99%
See 1 more Smart Citation
“…The first theme, explored in 24 papers, investigates the role played by techniques of accounting and financial measurement in creating and sustaining inequalities within settler colonial states. The notion of accounting as a tool of legitimacy for colonial regimes in the dispossession of First Nations peoples is explored in Canada (Neu 1999;Neu 2000a;Neu 2000b;Neu and Therrien 2003;Neu and Graham 2004;Neu and Heincke 2004;Neu and Graham 2006;Greer and Neu 2009), the United States (Preston and Oakes 2001;Holmes et al 2005;Preston 2006; Oakes and Young 2010), New Zealand (Hooper and Pratt 1995;Hooper and Kearins 1997;Hooper and Kearins 2004;Hooper and Kearins 2008), Australia (Gibson 2000;Greer 2009;Greer and Neu 2009;Greer and McNicholas 2017;Miley and Read 2018) and Fiji (Davie and McLean 2017;Sharma and An 2018). As noted above, more than 50% of the publications identified in the accounting literature are historical in focus.…”
Section: Accounting and Colonisationmentioning
confidence: 99%
“…Finally, recent years have seen a growing interest in colonial contexts other than Australia and New Zealand (see Figure 9). Of particular note is the rise of scholarly publications focused on Fiji (e.g., Davie and McLean 2017; Sharma and An 2018; Finau 2020; Finau and Scobie 2021).…”
Section: Overview Of the Literaturementioning
confidence: 99%
“…There has been a general perception among banks that credit exposure to the agricultural sector contributes to a bank's failure or its success [13]. Research has however proved that credit exposure to farmers does not necessarily contribute to failures in the banking industry because loans are negotiated in a competitive environment and thus banks have learned to employ credit risks model to hedge against defaults [16]. The findings of the study challenged the bank's view of agricultural lending and the subjectivity of their lending processes and to improve the accountability of lending officers instead of adopting a theoretically-driven approach without looking at the salient issues that would otherwise be hidden when making lending decisions [16].…”
Section: Literature Reviewmentioning
confidence: 99%
“…A licencing system for such agents was introduced, and their activities were monitored by the Inland Revenue Department. However, the financial information they prepared was not regarded as reliable by banks, overseas trading companies and other financial houses, leaving a largely unmet demand for professional accounting and financial services (Kukreja, 1997; Sharma and An, 2018). By 1961, pressure from local practicing accountants who possessed qualifications issued by the professional accounting bodies from the United Kingdom, Australia and New Zealand finally convinced the Colony Government to legislate on this matter (Kapadia, 1980).…”
Section: Phase 2: Colonial Period (1874–1970)mentioning
confidence: 99%