The Significance of Ambiguity in Accounting and Everyday Life: The Self-Perpetuation of Accounting

Davie, Shanta S.K.

doi:10.1006/cpac.1999.0342

Cited by 26 publications

(23 citation statements)

References 29 publications

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“…However, very little thought has been given to the relationship between indigenous government after independence from colonial rule and accounting, and also how the NPM reforms that were implemented in developing countries from the 1990s have interacted with post-colonial political and cultural forces. This article builds on previous studies carried out in the Fijian context Davie, 2000Davie, , 2004Irvine and Deo, 2006). Hence, this research extends the indigenous peoples literature by considering post-independence accounting and NPM practices in a Fijian setting where cultural and political forces are somewhat different from those that persist in industrialized nations.…”

Section: Introductionsupporting

confidence: 53%

New public management and accounting in a Fiji telecommunications company

Sharma¹,

Lawrence

Fowler

2012

Accounting History

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The aim of this article is to investigate tension between the implementation of new public management and associated accounting technologies in the Fiji telecommunication sector and the indigenous Fijian culture and political structure. In doing so, the article contrasts the economic-based reforms of the telecommunications sector (from 1990), with the traditional social relations that were exercised post-independence (1970 onwards). This research aim is achieved by focusing on archival documents and interviews with those involved in Fiji telecommunications. We illustrate how the use of new public management concepts replaced traditional social relations with the disciplinary technologies of modern capitalism but were also altered as a result of these social relations. In the Fiji Telecommunications company, the cultural conflicts and political influences led to the new public management process being resisted and modified to reduce the tension between economic and social relations.

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Section: Introductionsupporting

confidence: 53%

New public management and accounting in a Fiji telecommunications company

Sharma¹,

Lawrence

Fowler

2012

Accounting History

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“…Despite ongoing projects of accounting change, there remains a persistent narrative that the development of more, different, and/or better accounting information is imperative (Davie, ; Mitchell et al, ; Shaoul, ). Whilst we do not argue against the development of new forms of accounting information per se , we do argue that there is a general misunderstanding of the nature of accounting information and how it is useful in relation to accounting for stakeholders (Ball and Brown, ; Gillies, ; Williams, ).…”

Section: Introductionmentioning

confidence: 99%

Accounting for Stakeholders and Making Accounting Useful

Andon

Baxter

Chua

2015

J Management Studies

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A belief in the importance of available and relevant information to managers and stakeholders has propelled significant accounting change, motivating the development of new forms of reporting argued to provide more useful accounting information. However, accounting is not inherently useful. Accounting information is a heterogeneous agglomeration that is made useful in practice. We overview research, illustrating the experimental, emotional, imaginative and complementation stratagems that practitioners adopt in making accounting information useful. This research shows that diverse stakeholder interests are mobilised in processes making accounting information useful. The ethical implications of accounting for stakeholders are then considered, particularly the problematic consequences of greater transparency. The critical possibilities of accounting for stakeholders are outlined next. We conclude by arguing that further research problematizing the usefulness of accounting information, including the networks of interests accomplishing this, is vital to advance debate on accounting for stakeholders.

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“…Davie's (, ) research extends race research in accounting through the experiences of a recently corporatised state owned enterprise: Fiji Pine Limited. Her research shows how the financial restructuring of the pine industry assumed a hegemonic and exclusive strategy ostensibly to indigenise all pine afforestation activities.…”

Section: Taking Stock Of Acquired Knowledgementioning

confidence: 99%

“…More research is warranted in the area of indigenous business reporting in Fiji. There has been some work on indigenous research (Davie, , ). A strong kinship relationship exists in Fiji and its impacts on accounting and accountability warrant further examination.…”

Section: Future Research Opportunitiesmentioning

confidence: 99%

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Accounting and Accountability in Fiji: A Review and Synthesis

Sharma

2017

Australian Accounting Review

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This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation of the reviewed papers according to accounting topics, theories and methods of data collection, some themes to which the papers could be related are discussed. Financial reporting/accountability research is the most popular research in Fiji followed by new public management research, with sustainability accounting research the third most popular. The paper's findings suggest some directions for future accounting research in Fiji and where the data can possibly be sourced for such research. We conclude that more research is needed in the Fijian context that focuses on accounting and the state, performance auditing, indigenous accounting, SMEs and accountability.

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The Significance of Ambiguity in Accounting and Everyday Life: The Self-Perpetuation of Accounting

Cited by 26 publications

References 29 publications

New public management and accounting in a Fiji telecommunications company

New public management and accounting in a Fiji telecommunications company

Accounting for Stakeholders and Making Accounting Useful

Accounting and Accountability in Fiji: A Review and Synthesis

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