Pacific Accounting Review: Volume 21 Issue 3

The milieu of reporting of Nacamaki and Nabuna villages of Koro Island

This paper seeks to examine the milieu of reporting in two villages operating on Koro Island, Republic of Fiji Islands. It aims to analyse how both western‐narrow and traditional…

Accounting and culture: The case of Solomon Islands

This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research…

Global remedies for local needs: Corporate governance and public sector reforms in Fiji

This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in…

Commons and anti‐commons: Tongan business experiences in New Zealand

The purpose of this paper is to examine Tongan businesses in New Zealand, bearing in mind that they have shared mixed success. Faced with the challenges of competition…

What motivates environmental auditing?: A public sector perspective

This paper seeks to discuss the motivation for commencement of environmental auditing within the Fiji Office of the Auditor‐General (OAG). It also aims to analyse the actual…

Maori development: “accounting”, “accountability” and participation in the accountancy profession

This paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.

Bringing together local and metropolitan approaches in Pacific research: Palauan insights

Protocols that should apply for research in Pacific settings are a current topic of debate. A significant theme is that such research is cross‐cultural and entails integrating…

Financial Reporting in the UK: A History of the Financial Accounting Standards Committee, 1969‐1990

Special issue on &#34mixed methods&~34; research

Viewpoint on Pacific odyssey

Special issue on Financial regulation: market and valuation impacts