Development of accounting in Fiji, 1801–2016. (May 2020)

• Record Type: Journal Article
• Authors: Sharma, Umesh; Samkin, Grant
• Other Names: Maran Laura guest-editor.; West Brian P guest-editor.
• Is Part Of: Accounting history. Volume 25:Number 2(2020)
• Page Start: 281
• Page End: 310
• Publication Date: 2020-05
• Subjects: accountability -- accounting development -- accounting profession -- calculative practices -- Fiji -- public sector accounting; Accounting -- History -- Periodicals; 657.0905
• DOI: 10.1177/1032373218798645
• Languages: English
• ISSNs: 1032-3732

Abstract

This article reviews the development of accounting in Fiji. Although this article mentions the pre-European contact period (before 1800), four key phases during which accounting developments occurred are examined. These are the pre-colonial period (1801–1873), the colonial period (1874–1970), Fiji as a Sovereign State under the 1970 Constitution (1971–1986) and the Fijian Sovereign State following the 1987 coups (1987–2016). In each of these periods, a number of major accounting developments that occurred in the country are reviewed and the players responsible for the developments are identified. Directions for future accounting history research are suggested.