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Accounting and Accountability in Fiji: A Review and Synthesis

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  • Umesh Sharma
  • Yi An

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 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.

Suggested Citation

  • Umesh Sharma & Yi An, 2018. "Accounting and Accountability in Fiji: A Review and Synthesis," Australian Accounting Review, CPA Australia, vol. 28(3), pages 421-427, September.
    • Handle: RePEc:bla:ausact:v:28:y:2018:i:3:p:421-427
    DOI: 10.1111/auar.12197
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    References listed on IDEAS

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    1. Umesh Sharma & Stewart Lawrence, 2008. "Stability and Change at FPTL: An Institutional Perspective," Australian Accounting Review, CPA Australia, vol. 18(1), pages 25-34, March.
    2. Yi An & Umesh Sharma, 2015. "Challenges of new public management (NPM) in Fiji's public sector. Did an employee share-ownership plan work?," Public Money & Management, Taylor & Francis Journals, vol. 35(5), pages 377-382, September.
    3. Nirmala Nath & Umesh Sharma, 2014. "Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion," Australian Accounting Review, CPA Australia, vol. 24(1), pages 2-20, March.
    4. Helen Irvine & Hemant Deo, 2006. "The power of the lens: A comparative analysis of two views of the Fiji Development Bank," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 205-227, February.
    5. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
    6. Rajni Mala & Michael White, 2009. "The South Pacific Stock Exchange: Is it a Market or Status Symbol?," Australian Accounting Review, CPA Australia, vol. 19(1), pages 54-63, March.
    7. Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012. "Partnering With Practice For Accounting Education: Evidence From The Pacific," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(2), pages 61-72.
    8. Umesh Sharma & Howard Davey, 2013. "Voluntary disclosure in the annual reports of Fijian companies," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 4(2), pages 184-208.
    9. Stewart Lawrence & Umesh Sharma & Ruvendra Nandan, 2009. "Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 1(4), pages 390-405.
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    Cited by:

    1. Ellie Norris & Shawgat Kutubi & Steven Greenland, 2022. "Accounting and First Nations: A Systematic Literature Review and Directions for Future Research," Australian Accounting Review, CPA Australia, vol. 32(2), pages 156-180, June.
    2. Miseldra Gil-Marín & Alejandro Vega-Muñoz & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Sandra Vera-Ruiz & Analia Verónica Losada, 2022. "Sustainability Accounting Studies: A Metasynthesis," Sustainability, MDPI, vol. 14(15), pages 1-15, August.

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