Clayton Kuma
I am currently teaching Managerial Accounting courses to the the undergraduate and work as an Assistant Lecturer in the School of Accounting and Finance at The University of the South Pacific in Laucala Campus Fiji. My research interest is in performance measurement and accounting in social contexts.
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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.