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

Brown, Alistair

doi:10.1016/j.rser.2016.01.095

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The Theory Of Indigenous Alternatives1

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Cited by 3 publications

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“…Indigenous knowledge is not only used for the purposes of environmental management but also on other situated practices [60]. Thus, for example, the application of the theory of indigenous alternatives to financial reporting compliance helps developing countries critically reflect on their engagement with the reporting expectations of indigenousbased legislation [61].…”

Section: The Theory Of Indigenous Alternativesmentioning

confidence: 99%

Reporting challenges facing the Solomon Islands Ministry of Fisheries & Marine Resources

Brown

2016

Marine Policy

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This study uses textual analysis of the audit reports of the Office of the Auditor General of Solomon Islands to determine the reporting compliance of the Solomon Islands Ministry of Fisheries & Marine Resources (MFMR) for the period 2001 to 2013. The results of the study show that the MFMR faces considerable reporting challenges in the areas of internal control systems, recording and documentation. The study puts forward a number of ideas how the Ministry might meet these challenges to stem ongoing losses of fishing revenue for the national economy.

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Section: The Theory Of Indigenous Alternativesmentioning

confidence: 99%