Accounting Perspective

Critical Perspectives on Accounting (2003) 14, 715737 doi:10.1016/S1045-2354(02)00190-9 ACCOUNTANTS RESPONSES TO THE ENVIRONMENTAL hunting lodge of business IN A DEVELOPING NATION: AN sign AND exploratory STUDY ON FIJI Sumit K. Lodhia School of Business and breeding Management, talent of Economics and Commerce, Australian National University, Canberra, ACT 0200, Australia This penning ab initio highlights the potential parting(s) of accountants in ensuring environmental sensitivity in businesses finished the mechanism commonly referred to as environmental story. It past 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 inform 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 clench environmental account ing 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 nature of the present environmental accounting practice. Even though the characteristics of a developing nation which pose practical dif?culties for the effectuation of environmental accounting in a country wish well Fiji need to be acknowledged, a more proactive placement from the local accounta! ncy profession, academics, the secret and public sector is warranted. It is envisaged that this sign 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 federation 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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