2018
DOI: 10.1177/1032373218798645
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Development of accounting in Fiji, 1801–2016

Abstract: This article reviews the development of accounting in Fiji. Although this article mentions the pre-European contact period (before 1800), four key phases during which accounting developments occurred are examined. These are the pre-colonial period (1801–1873), the colonial period (1874–1970), Fiji as a Sovereign State under the 1970 Constitution (1971–1986) and the Fijian Sovereign State following the 1987 coups (1987–2016). In each of these periods, a number of major accounting developments that occurred in t… Show more

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Cited by 6 publications
(6 citation statements)
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“…Knapman (1985) highlighted how Fiji's colonial government kept overall spending down and how companies repatriated sugar profits to Australia and New Zealand, but he did not examine how companies' indentureship payments funded a key part of the colonial administration. In their discussion of accounting in Fiji's history, Sharma and Samkin (2020) did not analyse transportation costs and also incorrectly allocated the cost of repatriation to the Colonial Sugar Refining Company, an Australian multinational and major sugar business in Fiji, rather than to the state.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Knapman (1985) highlighted how Fiji's colonial government kept overall spending down and how companies repatriated sugar profits to Australia and New Zealand, but he did not examine how companies' indentureship payments funded a key part of the colonial administration. In their discussion of accounting in Fiji's history, Sharma and Samkin (2020) did not analyse transportation costs and also incorrectly allocated the cost of repatriation to the Colonial Sugar Refining Company, an Australian multinational and major sugar business in Fiji, rather than to the state.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Developmental benefits from accounting reforms were expected and structural reform advocates envisaged investments in restructuring accounting systems, including the harmonisation of accounting standards as a conditionality of structural adjustment loans (Sharma & Samkin, 2020). These development models are underpinned by neoliberal policies that have been incorporated into the Pacific island economies and supported through Official Development Assistance (Ravuvu & Thornton, 2016 been criticisms on the relevance of these for Pacific island economies and whether they yield sound impacts in practice (Jayaraman & Ward, 2006;Overton et.…”
Section: Neoliberal Reforms For the Pacificmentioning
confidence: 99%
“…These studies consider the imposition of western values-based accounting regimes upon Indigenous populations and the role of accounting as a tool of dispossession and control. There is also a growing body of research on the influence of colonisation on accounting standards and rules (Boolaky, 2004; Boolaky et al, 2018; Sharma and Samkin, 2020). This work emphasises the adoption of accounting standards by one country from another and in the case of Sharma and Samkin (2020), here, too, the presence of accounting is seen as a mechanism of control.…”
Section: Introductionmentioning
confidence: 99%
“…There is also a growing body of research on the influence of colonisation on accounting standards and rules (Boolaky, 2004; Boolaky et al, 2018; Sharma and Samkin, 2020). This work emphasises the adoption of accounting standards by one country from another and in the case of Sharma and Samkin (2020), here, too, the presence of accounting is seen as a mechanism of control. Similarly, Lassou et al (2019) note the role of accounting as a tool of dominance and control exercised from a distance.…”
Section: Introductionmentioning
confidence: 99%