Imagining the Future of Social and Environmental Accounting Research for Pacific Small Island Developing States

Finau, Glen

doi:10.1080/0969160x.2020.1719171

Cited by 13 publications

(12 citation statements)

References 60 publications

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“…Each of the papers included in this special issue represents a step towards the future of SEA research that we have tried to articulate in our editorial introduction to this special issue of SEAJ. Be it the reflexive assessment of Moses, Mohaimen, and Emmanuel (2020) to advocate for increased attention to the developing country context, the impassioned call for expanded research that recognises Indigenous Peoples in the Pacific by Finau (2020), the interdisciplinary development of a more nuanced analytical lens by Quinche-Martín and Cabrera-Narváez (2020), or the metaphorical realignment of SEA research by Tweedie (2020) to express a multiplicity of worldviews, these contributions represent a first step towards a more just, passionate, equitable and compassionate future for SEA research. As our community moves forward, we aim to reinvigorate the convictions that enabled the materialisation of this community within an otherwise hostile discipline and call for renewed determination in our efforts to address the social, ecological and economic suffering that defines our contemporary circumstance.…”

Section: Discussionmentioning

confidence: 99%

“…Fortunately, Finau (2020) takes up the baton on this challenge by imagining the future of SEA research in the Pacific. In doing so, he also provides a comprehensive overview of prior SEA research situated in the Pacific region across multiple journals.…”

Section: Contributions To the Special Issuementioning

confidence: 99%

“…He notes a scarcity in SEA literature on the Pacific, which is largely focused on a single country (Fiji) and that given the urgency of the social and environmental issues facing the Pacific, accounting research has a role to play in identifying problems and developing solutions. These solutions must necessarily be developed from the ground up recognising Indigenous Peoples, knowledge and worldviews in the development of alternative systems of SEA to confront existing challenges in the Pacific (Finau 2020). Through his contribution, Finau (2020) highlights the need for, as well as value of, considering under represented contexts within the literatureespecially those that are more obviously experiencing the effects of our current ecological crisis.…”

Section: Contributions To the Special Issuementioning

confidence: 99%

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Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond

Laine

Scobie

Sorola

et al. 2020

Social and Environmental Accountability Journal

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This issue aims to reflect on the current state of research in the broad field of social and environmental accounting/accountability (SEA) as well as consider its future. In this editorial we introduce the topic of the special issue, outline the contributions that make up its content and offer some thoughts on the future of SEA research. Some observations as to current and emerging trends in the field are first offered and reflected on before the contributions provided by each of the papers is presented. We conclude by offering some thoughts on the future of SEA research and ultimately call for more (engaged/ reflective/ critical/ radical) research in this field which is motivated by, and seeks to address, the catastrophic social, ecological and economic devastation that defines our current state.

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Section: Discussionmentioning

confidence: 99%

Section: Contributions To the Special Issuementioning

confidence: 99%

Section: Contributions To the Special Issuementioning

confidence: 99%

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Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond

Laine

Scobie

Sorola

et al. 2020

Social and Environmental Accountability Journal

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“…Finau (2020) focused on the need for research in a particular geographical context, Pacific Small Island Developing States, and provided insights into the form research in that region might take. Finau's (2020) contribution, while focusing on the Pacific, has relevance for other contexts as well. In addition, Quinche-Martin and Cabrera-Narváez (2020) explored the links between SEA and political ecology and Tweedie (2020) grappled with the role of and possibilities for theory within SEA research.…”

Section: Background Music: Seaj In 2020mentioning

confidence: 99%

Editors Introduction to the Special Issue.I (we) won’t back down: Rob Gray’s Tribute Album

Rodrigue

Tregidga

2020

Social and Environmental Accountability Journal

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2020 will certainly be a year that will be remembered. While we are sure that for many 2020 has seen some positive and joyful moments, 2020 is likely to be remembered in not so fond ways. 2020 will be etched in history as the year that COVID-19 took hold over many parts of the globe and changed the way many of us lived. What long term effect the crisis will have is not yet known, but it has certainly affected our immediate present and it is hard to imagine that it will not have at least medium term impacts. The loss of life and long term medical effects are clear and daunting. However the pandemic has also, for example, exposed many problems with our current structures and processes, highlighting ableism, gender inequality and economic inequalities, to name just a few. COVID-19 (and responses to it) have arguably also disrupted the domains of the private and public spheres with, for example, governments supporting workers through various furlough/wage payment schemes-paying workers where the private sector cannot (or, perhaps in some cases, chooses not to). In parallel, there has been a (re)consideration of the nature of meaningful work. This has been illustrated through the prominence of the term 'key (essential) workers' and a focus on care workers, health workers, cleaners, and rubbish collectors, highlighting in the process what have been referred to as bullshit jobs (Graeber 2018). For many in the SEAJ community it will also be remembered sadly as the year that Professor Rob Gray passed. An event that has been, and will continue to be, felt closely across our community. While both these events underlie this editorial, it is the later that we focus on in this special issue. This editorial is structured into three parts. First, we will conduct the usual review of the previous year at the journal. Providing a snapshot of Volume 40 and a reflection on some key points as we look both back on the previous issue and forward to the following year and beyond. In the spirit of this special issue in which we pay tribute to Rob Gray and his legacy, we, the current editors, will then say a few words. While there are a number of things we could have covered here, each having known and engaged with Rob over the years, we have chosen to focus on Rob's contribution to this journal, which, as you will see below, was substantive. In the third and final section, our introduction to the

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“…While the impacts of COVID-19 have been pervasive, some regions and peoples have suffered disproportionately. Fiji is in a state of economic despair as the economy relies heavily on tourism (40% of GDP and 25% of employment (Fiji Bureau of Statistics, 2017; Finau, 2020)). The economic fallout from the halting of tourism has led to mass layoffs with the government stating that it requires radical financing in order to survive the crisis (Fiji Village, 2020).…”

Section: Introductionmentioning

confidence: 99%

Old ways and new means: Indigenous accountings during and beyond the pandemic

Finau

Scobie

2021

AAAJ

Self Cite

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PurposeThe study uses the case of an online-mediated barter economy that proliferated during the COVID-19 crisis to highlight Indigenous notions of barter, trade and exchange.Design/methodology/approachA netnographic approach was employed which involved collecting online posts and comments which were stored and analysed in NVivo. This was supplemented with field notes and reflections from authors with an intimate knowledge of the context. These were analysed thematically. The overall methodology is inspired by decolonising methodologies that seek to restore the agency of Indigenous Peoples in research towards self-determination.FindingsFindings suggest that during and beyond the crisis, social media (a new means) is being used to facilitate barter and determinations of/accounting for value within. This is being done through constant appeals to, and adaptation of, tradition (old ways). Indigenous accounting is therefore best understood as so through Indigenous accountability values and practices.Originality/valueThis paper propose a re-orientation of accounting for barter research that incorporates recent debates between the disciplines of economics and anthropology on the nature of barter, debt and exchange. The authors also propose a re-imagining of accounting and accountability relations based on Indigenous values within an emerging online barter system in Fiji during COVID-19 as “old ways and new means” to privilege Indigenous agency and overcome excessive essentialism.

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Imagining the Future of Social and Environmental Accounting Research for Pacific Small Island Developing States

Cited by 13 publications

References 60 publications

Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond

Special Issue Editorial: Social and Environmental Account/Ability 2020 and Beyond

Editors Introduction to the Special Issue.I (we) won’t back down: Rob Gray’s Tribute Album

Old ways and new means: Indigenous accountings during and beyond the pandemic

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