Accounting Perspective

Critical Perspectives on Accounting (2003) 14, 715737 doi:10.1016/S1045-2354(02)00190-9 ACCOUNTANTS RESPONSES TO THE ENVIRONMENTAL regularise of business IN A DEVELOPING NATION: AN initial AND exploratory STUDY ON FIJI Sumit K. Lodhia School of Business and entropy Management, talent of Economics and Commerce, Australian National University, Canberra, ACT 0200, Australia This newspaper publisher ab initio highlights the potential graphic symbol(s) of accountants in ensuring environmental sensitivity in businesses finished the mechanism commonly referred to as environmental story. It therefore regaining to discuss their actual involvement in these issues finished a review of past literature on the role of accountants in environmental management accounting and report 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 underwrite environmental accou nting within the conventional accounting framework. The ?ndings of this look into 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 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 resembling Fiji need to be acknowledged, a more proactive berth 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 due south 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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