Accounting and Accountability by Provincial Councils in Fiji: The Case of Namosi

By Rika, N.; Tuiseke, N. et al. | Australasian Accounting Business & Finance Journal, February 2008 | Go to article overview

Accounting and Accountability by Provincial Councils in Fiji: The Case of Namosi


Rika, N., Tuiseke, N., Tuiloa, M., Finau-Tavite, S., Australasian Accounting Business & Finance Journal


ABSTRACT

The aim of this paper is twofold: firstly to examine how the concepts of accounting and accountability are understood by indigenous Fijians; and secondly to examine the role of accounting in the accountability of provincial councils.

Provincial councils are part of the Fijian Administration, which runs alongside the central government but applies only to indigenous Fijians. The Fijian Administration was introduced by the British colonial administration in the late 1800s as a mechanism for controlling indigenous Fijians. It has undergone several reviews resulting from criticisms that it has failed to fulfill the aspirations of indigenous Fijians.

There is evidence of implied and actual accountability by indigenous Fijians in Namosi. This is supported by monitoring mechanisms established by provincial offices. On the other hand, neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take serious responsibility for accounting to indigenous Fijians in the province. Sadly, there is little evidence to demonstrate an explicit accountability to indigenous Fijians. Significant scope exists for improving the standard of accounting and accountability by provincial councils.

This study contributes to understanding the role of accounting among indigenous peoples, in the context of inherited colonial structures. It also represents accounting research conducted by indigenous academics, primarily in the Fijian language. This enables an examination of how language frames understanding of accounting concepts.

Keywords-accountability, accounting, Fijian Administration, indigenous Fijians, power distance, provincial councils.

INTRODUCTION

The role of accounting among indigenous peoples is a relatively recent field of accounting research. Within the accounting literature, Neu (2000) observes considerable resistance to recognition of the role that accounting has played in subjectifying indigenous peoples. This includes explicit resistance by those who assert the neutrality of accounting and a more subtle form of resistance which recognizes the plight of indigenous peoples, but ignores the contribution of accounting towards that plight. The role of accounting in this regard was recognised in 2000 through a special edition of the Accounting, Auditing and Accountability Journal which focused on the interface between accounting, indigenous cultures and indigenous peoples.

While the literature on this subject is growing, few studies have explored how accounting has been misrepresented to and misinterpreted by indigenous societies or how accounting can improve accountability within those societies. This may be related to the under-representation of indigenous peoples among accounting academics, which provides further evidence of their general dispossession, oppression and silencing (Gallhofer and Chew, 2000).

In this paper, an indigenous Fijian or i taukei2 is defined according to Section 2 of the Fijian Affairs Act, and includes

"...every member of an aboriginal race indigenous to Fiji and also includes every member of an aboriginal race indigenous to Melanesia, Micronesia or Polynesia living in Fiji and who has elected to live in a Fijian village" (Fijian Affairs Act, 1978)

In relation to the latter category of indigenous people, the reference to Fijian villages is important, since it assumes two things: they have adopted or accepted Fijian customs and traditions; and they are governed by the Fijian Administration.

Gallhofer and Chew (2000) identified several reasons for considering indigenous peoples as a specific group, beginning with the fact that they have experienced colonial rule despite having inhabited lands well before colonisation. The effect of colonialism on indigenous peoples is receiving greater recognition, with growing concern to respect their cultures and facilitate their development, as exemplified by the United Nations Declaration on Rights of Indigenous Peoples, adopted in September 2007. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Note: primary sources have slightly different requirements for citation. Please see these guidelines for more information.

Cited article

Accounting and Accountability by Provincial Councils in Fiji: The Case of Namosi
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen
Items saved from this article
  • Highlights & Notes
  • Citations
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA 8, MLA 7, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Search by... Author
    Show... All Results Primary Sources Peer-reviewed

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.