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The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji

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  • Ezaaz Hasan
  • Anjani Mala
  • Glen Finau

Abstract

The notion of accountability is a vague concept. This is because the appropriateness of accountabilities depends on the context in which accountability is discharged to the recipient of information. The impetus for this study stems from a critical issue of whether discharging accountability to stakeholders by entities can be generalizable to all accountability structures and to understand how appropriately accountabilities are being rendered by entities in Fiji to their stakeholders. In light of this, our research method involves a case study of three entities in Fiji namely, Paradise Beverages (Fiji) Ltd, Home Finance Company Ltd (HFC) and Greenpeace Australia Pacific (GAP). Interviews were also conducted with three individuals from these three entities. The findings indicate that accountability is always context specific. Accountabilities towards stakeholders can be improved on but cannot be generalized to other accountability structures. This study contributes to our understanding of the vagueness of the nature of accountability and although our findings cannot be generalizable, other entities across the globe can understand that accountability can never be perfect for all of their stakeholder groups.

Suggested Citation

  • Ezaaz Hasan & Anjani Mala & Glen Finau, 2015. "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 65-74.
    • Handle: RePEc:ibf:gjbres:v:9:y:2015:i:2:p:65-74
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    References listed on IDEAS

    as
    1. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
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    6. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
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    8. Alpa Dhanani & Ciaran Connolly, 2012. "Discharging not‐for‐profit accountability: UK charities and public discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(7), pages 1140-1169, September.
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    Cited by:

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    More about this item

    Keywords

    Accountability; Appropriateness; Vagueness;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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