The aim of this study is twofold: a) to investigate the area of least student involvement pertain... more The aim of this study is twofold: a) to investigate the area of least student involvement pertaining to a variety of university activities such as the use of the library, computer and information technology, writing experiences, experiences with the faculty, personal experiences, and student acquaintances, and b) investigate the differences in student involvement between faculties regarding these same university activities. Informed by the theory of student involvement, the study utilizes descriptive analysis for the level of involvement and the Kruskal-Wallis test to investigate faculty differences. This quantitative study, involving 332 students of the University of the South Pacific, identifies the relational and interactional hesitance in many measures. This included hesitance to seek assistance at the library or to seek advice from instructors on their writing. Furthermore, students are unlikely to work or socialize with a faculty member on a project or informally, and students...
This study investigated the topic and information in informal conversations by 332 students at a ... more This study investigated the topic and information in informal conversations by 332 students at a Pacific Islands university, utilizing the College Student Experiences Questionnaire (CSEQ). A quantitative study, it used descriptive statistics and the Kruskal-Wallis test to analyse data. Conceptualized around the notion of grapevines, it found that students are least likely to have conversations on the arts, but are more likely to have conversations on the economy. It was also found that the students were least likely to persuade their peers as a consequence of knowledge they have gained, but are likely to refer to knowledge they have gained to investigate other ways of thinking about a topic. This has implications for the understanding of the coconstruction of knowledge by university students outside of class, and what influence that could have on the understanding of intellectual conversations of students within the class. It is important to recognize that the “community of truth” s...
The intersection of accounting and religion is an interesting space where existing literature is ... more The intersection of accounting and religion is an interesting space where existing literature is conflicting. Some say that accounting play a leading role in religious activities and others say that accounting really does not play any role. Our study is to highlight that accounting and religion co-construct each other and the relationship between the two is not stable.
This article shows how accounting and rugby have been used as tools of control. It compares the r... more This article shows how accounting and rugby have been used as tools of control. It compares the role of accounting in amateur and professional sport, initially analysing the Fiji Rugby Union’s (FRU) internal documents from the period when Fiji was a British colony and rugby was an amateur sport. During this period, the FRU practised rudimentary accounting since it relied primarily on internally-generated funds and therefore had virtually no public accountability. The FRU board emphasized rugby’s core values and downplayed the importance of money. However, in the professional period, donors require more sophisticated financial reporting and auditing to monitor usage of their grants and evaluate the impact of their investments. The FRU has encountered conflict with its donors due to repeated financial losses and alleged mismanagement. This article reveals that those losses originated in the amateur period through diseconomies of scale, inequitable arrangements for international matche...
"in a world which is experiencing unprecedented deforestation and widespread global environm... more "in a world which is experiencing unprecedented deforestation and widespread global environmental threats there is something intuitively right about planting a tree" (Future Forests (Fiji) Limited) The above quote demonstrates that even in the wake of global environmental crisis that hope still remains and that humans can still control their destiny. This opportunity to effect positive environmental change is one of the main aims of the South Pacific Stock Exchange’s (SPSE) most recent publicly listed company: Future Forest (Fiji) Limited. Incorporated in 2004 and listed on SPSE in 2011, the company is Fiji’s first large-scale commercial hardwood forest plantation and nursery. Future Forest (FF) is the only company listed on the SPSE with biological assets or “living assets.” The accounting standard for biological assets is IAS 41: Agriculture. This standard prescribes the use of fair value as the basis of valuation. While a more relevant method of valuation, the application of fair value accounting can be more costly and burdensome for companies in developing economies (White 2008). In line with the journal’s theme of agriculture, this article explores the issues, challenges and potential benefits involved in applying fair value accounting for biological assets in a developing economy such as Fiji using the case of Future Forest (Fiji) Limited.
Despite the economic, social and cultural significance of sport globally, accounting for sport an... more Despite the economic, social and cultural significance of sport globally, accounting for sport and accounting by sporting bodies remains widely under-researched (Halabi et al. 2012; Pinnuck et al. 2006). Interest in this area is growing to the extent that a forthcoming special edition of the Accounting History journal seeks to understand accounting’s past in sport. This study responds to these issues by exploring the accountability structures, accounting policies and reporting of the Fiji Rugby Union (FRU).
The aim of this study is twofold: a) to investigate the area of least student involvement pertain... more The aim of this study is twofold: a) to investigate the area of least student involvement pertaining to a variety of university activities such as the use of the library, computer and information technology, writing experiences, experiences with the faculty, personal experiences, and student acquaintances, and b) investigate the differences in student involvement between faculties regarding these same university activities. Informed by the theory of student involvement, the study utilizes descriptive analysis for the level of involvement and the Kruskal-Wallis test to investigate faculty differences. This quantitative study, involving 332 students of the University of the South Pacific, identifies the relational and interactional hesitance in many measures. This included hesitance to seek assistance at the library or to seek advice from instructors on their writing. Furthermore, students are unlikely to work or socialize with a faculty member on a project or informally, and students...
This study investigated the topic and information in informal conversations by 332 students at a ... more This study investigated the topic and information in informal conversations by 332 students at a Pacific Islands university, utilizing the College Student Experiences Questionnaire (CSEQ). A quantitative study, it used descriptive statistics and the Kruskal-Wallis test to analyse data. Conceptualized around the notion of grapevines, it found that students are least likely to have conversations on the arts, but are more likely to have conversations on the economy. It was also found that the students were least likely to persuade their peers as a consequence of knowledge they have gained, but are likely to refer to knowledge they have gained to investigate other ways of thinking about a topic. This has implications for the understanding of the coconstruction of knowledge by university students outside of class, and what influence that could have on the understanding of intellectual conversations of students within the class. It is important to recognize that the “community of truth” s...
The intersection of accounting and religion is an interesting space where existing literature is ... more The intersection of accounting and religion is an interesting space where existing literature is conflicting. Some say that accounting play a leading role in religious activities and others say that accounting really does not play any role. Our study is to highlight that accounting and religion co-construct each other and the relationship between the two is not stable.
This article shows how accounting and rugby have been used as tools of control. It compares the r... more This article shows how accounting and rugby have been used as tools of control. It compares the role of accounting in amateur and professional sport, initially analysing the Fiji Rugby Union’s (FRU) internal documents from the period when Fiji was a British colony and rugby was an amateur sport. During this period, the FRU practised rudimentary accounting since it relied primarily on internally-generated funds and therefore had virtually no public accountability. The FRU board emphasized rugby’s core values and downplayed the importance of money. However, in the professional period, donors require more sophisticated financial reporting and auditing to monitor usage of their grants and evaluate the impact of their investments. The FRU has encountered conflict with its donors due to repeated financial losses and alleged mismanagement. This article reveals that those losses originated in the amateur period through diseconomies of scale, inequitable arrangements for international matche...
"in a world which is experiencing unprecedented deforestation and widespread global environm... more "in a world which is experiencing unprecedented deforestation and widespread global environmental threats there is something intuitively right about planting a tree" (Future Forests (Fiji) Limited) The above quote demonstrates that even in the wake of global environmental crisis that hope still remains and that humans can still control their destiny. This opportunity to effect positive environmental change is one of the main aims of the South Pacific Stock Exchange’s (SPSE) most recent publicly listed company: Future Forest (Fiji) Limited. Incorporated in 2004 and listed on SPSE in 2011, the company is Fiji’s first large-scale commercial hardwood forest plantation and nursery. Future Forest (FF) is the only company listed on the SPSE with biological assets or “living assets.” The accounting standard for biological assets is IAS 41: Agriculture. This standard prescribes the use of fair value as the basis of valuation. While a more relevant method of valuation, the application of fair value accounting can be more costly and burdensome for companies in developing economies (White 2008). In line with the journal’s theme of agriculture, this article explores the issues, challenges and potential benefits involved in applying fair value accounting for biological assets in a developing economy such as Fiji using the case of Future Forest (Fiji) Limited.
Despite the economic, social and cultural significance of sport globally, accounting for sport an... more Despite the economic, social and cultural significance of sport globally, accounting for sport and accounting by sporting bodies remains widely under-researched (Halabi et al. 2012; Pinnuck et al. 2006). Interest in this area is growing to the extent that a forthcoming special edition of the Accounting History journal seeks to understand accounting’s past in sport. This study responds to these issues by exploring the accountability structures, accounting policies and reporting of the Fiji Rugby Union (FRU).
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Papers by Clayton Kuma