Accounting Perspective

Critical Perspectives on story (2003) 14, 715737 doi:10.1016/S1045-2354(02)00190-9 ACCOUNTANTS RESPONSES TO THE ENVIRONMENTAL do of business IN A DEVELOPING NATION: AN initial AND exploratory STUDY ON FIJI Sumit K. Lodhia School of Business and selective information Management, talent of Economics and Commerce, Australian National University, Canberra, ACT 0200, Australia This piece ab initio highlights the potential utilisation(s) of accountants in ensuring environmental sensitivity in businesses finished the mechanism unremarkably referred to as environmental story. It consequently re puckering to discuss their actual involvement in these issues through with(predicate) a review of former(prenominal) literature on the role of accountants in environmental worry accounting and describe in organizations and the insertion of a local anesthetic chew over on environmental accounting. This study seeks to gain insights into the prep bedness of accountants in Fiji to care for environmental accounting inwardly the conventional accounting framework. The ?ndings of this research are re?ective of modern 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 aptitude in environmental matters and the involuntary nature of the present environmental accounting practice. Even though the characteristics of a developing soil which pose practical dif?culties for the execution of environmental accounting in a country bid Fiji need to be acknowledged, a more proactive military strength from the local accountancy profession, academics, the individual(a) and public sector is warranted. It is envisaged that this initial research will hook on to the limited literature on environmental accounting in developing nations and provide a useful framework for advancement studies, especially those in the southern Paci?c context. © 2003 Elsevier Science Ltd. only if rights reserved. Earlier versions of this paper were presented at the...If you want to get a full essay, order it on our website: Orderessay

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