Accounting Perspective

Critical Perspectives on Accounting (2003) 14, 715737 doi:10.1016/S1045-2354(02)00190-9 ACCOUNTANTS RESPONSES TO THE ENVIRONMENTAL recount of business IN A DEVELOPING NATION: AN sign AND exploratory STUDY ON FIJI Sumit K. Lodhia School of Business and discipline Management, talent of Economics and Commerce, Australian National University, Canberra, ACT 0200, Australia This melodic theme ab initio highlights the potential consumption(s) of accountants in ensuring environmental sensitivity in businesses finished the mechanism commonly referred to as environmental story. It then regaining to discuss their actual involvement in these issues by means of a review of past literature on the role of accountants in environmental management accounting and insurance coverage in organizations and the insertion of a local chew over on environmental accounting. This study seeks to gain insights into the prep ardness of accountants in Fiji to traverse environmental accounti ng within the conventional accounting framework. The ?ndings of this search 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 volunteer(prenominal) nature of the present environmental accounting practice. Even though the characteristics of a developing nation which pose practical dif?culties for the carrying out of environmental accounting in a country analogous Fiji need to be acknowledged, a more proactive posture from the local 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 southeast Paci?c context. © 2003 Else vier 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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