Accounting Perspective

Critical Perspectives on Accounting (2003) 14, 715737 doi:10.1016/S1045-2354(02)00190-9 ACCOUNTANTS RESPONSES TO THE ENVIRONMENTAL company of business IN A DEVELOPING NATION: AN initial AND exploratory STUDY ON FIJI Sumit K. Lodhia School of Business and training Management, talent of Economics and Commerce, Australian National University, Canberra, ACT 0200, Australia This melodic theme ab initio highlights the potential exercise(s) of accountants in ensuring environmental sensitivity in businesses finished the mechanism commonly referred to as environmental story. It wherefore regaining to discuss their actual involvement in these issues through and through a review of past literature on the role of accountants in environmental management accounting and reporting in organizations and the insertion of a local chew over on environmental accounting. This study seeks to gain insights into the prep atomic number 18dness of accountants in Fiji to lot environmental accounting within the conventional accounting framework. The ?ndings of this research are re?ective of contemporary inter state of matteral studies, suggesting that Fiji accountants are conspicuously absent from environmental management accounting and reporting in organizations.

This has been attributed to their lack of competency in environmental matters and the unpaid worker nature of the present environmental accounting practice. Even though the characteristics of a developing nation which pose practical dif?culties for the slaying of environmental accounting in a country deal Fiji need to be acknowledged, a mo re proactive military strength from the loc! al accountancy profession, academics, the secret and public sector is warranted. It is envisaged that this initial research will resume to the limited literature on environmental accounting in developing nations and provide a useful framework for progress studies, especially those in the southeasterly Paci?c context. © 2003 Elsevier Science Ltd. entirely rights reserved. Earlier versions of this paper were presented at the...If you want to get a full essay, order it on our website: OrderCustomPaper.com

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