Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

Sharma, Umesh

doi:10.1108/jaoc.2010.31506baa.002

Cited by 2 publications

(1 citation statement)

References 118 publications

(455 reference statements)

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“…FIA pronouncements also apply to financial reporting by the government, governmental bodies, non-profit organisations and traditional organisations (Chand and Patel, 2008). However, in government, legislation and guidelines governing the management and control of public finances have precedence, including the Finance Act 1981 , Finance (Control and Management) Regulations 1982 and the Finance Instructions 1982 (ADB, 2002; International Monetary Fund, 2004; Sharma, 2000). Similarly, in the matter of audit, the Audit Act 1971 takes precedence, specifying the roles and responsibilities of the Office of the Auditor-General (2016), as well as appointment, and termination procedures.…”

Section: Phase 3: Fiji As a Dominion Under The 1970 Constitution (197mentioning

confidence: 99%

Development of accounting in Fiji, 1801–2016

Sharma

Samkin

2018

Accounting History

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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 the country are reviewed and the players responsible for the developments are identified. Directions for future accounting history research are suggested.

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Section: Phase 3: Fiji As a Dominion Under The 1970 Constitution (197mentioning

confidence: 99%

Development of accounting in Fiji, 1801–2016

Sharma

Samkin

2018

Accounting History

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Corporate governance and economic performance: A case study of the developing country

Prasad

Sharma

Bano

et al. 2022

CGOBR

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This paper examines principle-based corporate governance (CG) and the economic performance of the Fijian economy. A comprehensive study for three public cooperations, namely the National Bank of Fiji (NBF), Fiji Sugar Cooperation (FSC), and Fiji National Provident Fund (FNPF), is undertaken. The economic assessment of the Fijian economy exists from the period 2017 to 2021, and immense discussion related to the GDP growth rate and export markets has been conducted. The research paper adopts a case study method, and reference has been made to company reports and existing literature to conclude on the compliance of CG virtues. The findings reveal that FNPF, NBF, and FSC experienced corporate collapse due to deficiencies, deception, and improper CG practice. The failure of NBF was a major blow on the Fijian economy, while large losses from FSC imposed risk on the stakeholders of the sugar industry. FNPF had also managed to overcome the write-off of 2010 with the help of good CG, but the wrong decisions by the relevant authorities had created fear among the retirement savers. The selected cooperations reveal important lessons for other Fijian companies. Although the research does not determine the CG index or compare the practice of CG between public and private firms, the achieved results point out the need to make companies follow the principles of CG and train personnel to instil ethical behaviours, transparency, and accountability

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Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

Cited by 2 publications

References 118 publications

Development of accounting in Fiji, 1801–2016

Development of accounting in Fiji, 1801–2016

Corporate governance and economic performance: A case study of the developing country

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