A reporting compliance of national Fisheries Authority of Papua New Guinea

The need for improved financial reporting of a developing country energy utility

“…Yet, it is submitted that whatever form of electrification system is canvassed, it is important to make available a sufficiently reliable level of financial reporting information for broad policy strategists to make sound decisions for the sustainable growth of electricity supply across PNG. This is consistent with classical modernization theory which argues that practical development of an entity in a developing country arises from calculative reporting based on marginalist neoclassical precepts and full accountability [7]. In a Pacific Island Country context, it might well be argued that classical modernization theory rests behind what some commentators call the 'political economy of power sector reform' [13].…”

“…Country milieu [7], this study obtained reporting data from PNG Power, including the Auditor General's findings on the entity's financial statements, footnotes internal audit report, management report, segment reporting, related party transactions, summary of accounting policies, directors' report and account of revenue, expenditure, plant, property and equipment 3 .…”

“…However, the dependence on local level management for the reporting and accountability of state owned assets has a challenging history in emerging countries, particularly in Melanesian independent countries that have a deep tradition of professional reporting practice [7]. For a number of technical, economic, social and political reasons electricity supply in PNG remains "an extreme energy paradox" with abundant energy resources on the one hand [8] but with only a fifth of the population having access to energy sources on the other [9, p. 1532].…”

Indigenous reporting of a national housing corporation

“…Reporting may also inform specific frames of reference to indigenous issues, such as indigenous policy (Pursell and Marston, 2012; Milligan and Tiernan, 2011) and indigenous governance (Moran and Porter, 2014). Here, reporting may be informed by the theory of indigenous alternatives (Brown, 2015), which “rejects the universalization and reductionism of western-derived models of development” (Curry and Koczberski, 2013, p. 338) but welcomes the engagement of local indigenous communities to meet their cultural and socioeconomic needs. The theory of indigenous alternatives acknowledges that “land tenure remains deeply embedded in social relationships” (Curry and Koczberski, 2009, p. 100), and that land itself is:[…] fundamental to household food production, and for sustaining spiritual beliefs, social and ritual activities, individual and group social identities(Koczberski et al , 2012, p. 184).…”

Reporting issues challenging the National Roads Authority of Papua New Guinea: the case for using local indigenous mechanisms

“…Textual analysis attempts to makes sense of this phenomena within a complex environment (Mishra, 2012) and consistent with Brown (2015) explored critical and interpretive understandings of the impact of state auditor's reporting concerns of an authority. Textual analysis was initially conducted to discern the general milieu of reporting as reflected by audit reports by the Auditor General of the NRA.…”