This study seeks to explore the impact of the Environment Management Act (EMA) (2005) on the accountability of three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate. Data... more
This study seeks to explore the impact of the Environment Management Act (EMA) (2005) on the accountability of
three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate.
Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental
officers, document reviews, and content analysis of annual reports and websites of the respective companies. The
findings suggest that the EMA (2005) had some effects in terms of engendering accountability on the companies
studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports
and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group
comprised government regulatory authorities. The study provides policy implications on how environmental
legislations could be designed to improve the accountability of commercial entities in developing economies. The
experience and issues highlighted are also useful to other developing economies who are contemplating in
developing their own environmental legislations. This paper is one of the few papers that explore the impact of
environmental legislations on accountability in a developing economy context.
three companies in Fiji. The study uses a multi-case study approach based on three subsidiaries of a conglomerate.
Data collection methods include semi-structured interviews with accountants, internal auditors, and environmental
officers, document reviews, and content analysis of annual reports and websites of the respective companies. The
findings suggest that the EMA (2005) had some effects in terms of engendering accountability on the companies
studied. Further evidence suggests that while this increased accountability has led to disclosures in annual reports
and websites, these disclosures are minimal at best; furthermore, they primarily address that the stakeholder group
comprised government regulatory authorities. The study provides policy implications on how environmental
legislations could be designed to improve the accountability of commercial entities in developing economies. The
experience and issues highlighted are also useful to other developing economies who are contemplating in
developing their own environmental legislations. This paper is one of the few papers that explore the impact of
environmental legislations on accountability in a developing economy context.
The current global economic instability and the vulnerability of small island nations are providing the impetus for greater integration between the countries of the South Pacific region. This exercise is critical for their survival in... more
The current global economic instability and the vulnerability of small island nations are providing the impetus for greater integration between the countries of the South Pacific region. This exercise is critical for their survival in today’s turbulent economic environment. Past efforts of regional integration in the South Pacific have not been very successful. Reasons attributed to this outcome include issues related to damage of sovereignty, and lack of a shared integration infrastructure. Today, the IT resources with collaborative capacities provide the opportunity to develop a shared IT infrastructure to facilitate integration in the South Pacific. In an attempt to develop a model of regional integration with an IT-backed infrastructure, we identify and report on the antecedents of the current stage of regional integration, and the stakeholders’ perceived benefits of an IT resources backed regional integration in the South Pacific. Employing a case study based approach, the study finds that while most stakeholders were positive about the potential of IT-backed regional integration, significant challenges exist that hinder the realisation of this model. The study finds that facilitating IT-backed regional integration requires enabling IT infrastructure, equitable IT development in the region, greater awareness on the potential of the modern IT resources, market liberalisation of the information and telecommunications sector and greater political support for IT initiatives.