Papers by Glenn Finau
The Contemporary Pacific, 2018
Paradise in the Pacific is often rendered as a natural condition where ‘native’ people live in si... more Paradise in the Pacific is often rendered as a natural condition where ‘native’ people live in simple harmony without the need for government or state institutions. However, Christian traditions also include Paradise, not simply as a state of innocence but as a narrative of salvation history where Paradise is lost through sin and must be restored through sacrifice and repentance. This paper takes recent Fijian Christian interpretations of Tropical Cyclone Winston as a key site where contested ideologies of Paradise are being reworked. As the idyll of island harmony is disrupted by disaster, Christians have seen Winston as an act of divine judgement and punishment on a sinful people. This paper analyses how narratives of a sinful nation intersect with contemporary formulations of climate change, disaster, politics and human agency.
Abstract
Purpose – The purpose of this paper is to explore and examine the role of accounting an... more Abstract
Purpose – The purpose of this paper is to explore and examine the role of accounting and accountants in customary land transactions between Indigenous peoples and foreign corporate entities. The paper uses the
case of two accountants who utilised accounting technologies in lease agreements to alienate customary land from Indigenous landowners in Papua New Guinea (PNG).
Design/methodology/approach – Employing a case study methodology, the paper draws on contemporary data sets of transcripts related to a Commission of Inquiry established in 2011 to investigate PNG’s Special Agricultural Business Lease system. Analysis of other publicly available data and semi-structured interviews with PNG landowners and other stakeholders supplement and triangulate data from the inquiry transcripts. A Bourdieusian lens was adopted to conceptualise how accounting was used in the struggles for customary land between foreign developers and Indigenous landowners within the wider
capitalist field and the traditional Melanesian field.
Findings – This paper reveals how accountants exploited PNG’s customary land registration system, the Indigenous peoples’ lack of financial literacy and their desperation for development to alienate customary land from landowners. The accountants employed accounting technologies in the sublease agreements to
reduce their royalty obligations to the landowners and to impose penalty clauses that made it financially impossible for the landowners to cancel the leases. The accountants used accounting to normalise, legitimise
and rationalise these exploitative arrangements in formal lease contracts.
Originality/value – This paper responds to the call for research on accounting and Indigenous peoples that is contemporary rather than historic; examines the role of accountants in Indigenous relations, and examines the emancipatory potential of accounting
The island of Rotuma in Fiji poses a paradox. Indigenous Fijians make up more than 60% of Fiji’s ... more The island of Rotuma in Fiji poses a paradox. Indigenous Fijians make up more than 60% of Fiji’s population. However, as a unique ethnic group, Rotumans are a demographic minority, with their language listed on the UNESCO list of endangered languages. This is caused by extensive outmigration, with more than 80% of Rotumans residing outside of Rotuma. Recently, Rotuman migrants have heavily relied on Information and Communication Technologies (ICTs) and new media, as tools for reinvigorating culture, rekindling familial ties and being a platform for political discourse on Rotuman issues. Facebook has been increasingly employed by Rotumans to inform and educate themselves and their networks on the implications of two bills introduced in Fiji’s Parliament in 2015, which impact Rotuma in terms of its land and customs. This article examines how Rotumans have innovatively used social media to reinvigorate culture and how this has evolved to take on an increasingly political dimension.
The politics of online censorship in the Pacific Islands, 2018
In the Pacific, there have been disconcerting news releases of governments making attempts at cen... more In the Pacific, there have been disconcerting news releases of governments making attempts at censoring the internet, a move seen to point towards silencing dissenting views on popular online forums. The conflicting trends between the new political forum ushered in by the new media on the one hand, and the restrictive mode of state censorship on the other hand, pose severe challenges to the broader framework of rights and freedom of expressions. This article aims to examine the regulatory approaches being developed and proposed in response to the emergence of new media in Pacific Island Countries (PICs). This article reviews two ways in which Pacific Island governments are attempting to regulate the internet, firstly through the development of legislation to prosecute cybercriminals, and secondly through the banning of specific internet sites, most notably Facebook. Despite the disparities in internet penetration levels, the article reveals that nearly all countries in the Pacific are increasingly regulating or are moving towards regulating the internet. The justifications for internet regulation and censorship are primarily predicated around the rhetoric of protecting its citizens from the adverse effects of the Internet. However, these regulations seem to be a response to Pacific Island governments' fears of growing criticism and political dissent on social media platforms.
Social media has become a crucial feature of the Pacific islands in the 21st century, providing p... more Social media has become a crucial feature of the Pacific islands in the 21st century, providing people with the means to demand greater accountability and transparency and offering an alternative platform through which to engage in policy processes, dialogue, and debate. Increasing social media access and use has altered the existing media and communications landscape , with implications for mainstream media reporting, censorship, and citizen voice. This paper explores this phenomenon through an examination of the digital activism practices of a group of women's rights activists in Fiji. In doing so, this paper explores how social media is being used as an online platform for information dissemination and debate, as well as the implications this is having " offline " as part of efforts to influence policymaking.
This article presents an analysis of how social media was used during Tropical Cyclone Winston, t... more This article presents an analysis of how social media was used during Tropical Cyclone Winston, the strongest recorded tropical storm that left a wake of destruction and devastation in Fiji during February 2016. Social media is increasingly being used in crises and disasters as an alternative form of communication. Social media use in crisis communication varies according to the context, the disaster and the maturity of social media use. Fiji's experience during TC Winston contributes to the growing literature as it shows how social media was used during each stage of a disaster in a developing country. The article finds that before the cyclone, people used social media to share information about the cyclone and to be informed about the cyclone. During the cyclone, individuals used social media to share their experiences with some citizens capturing the cyclone as it happened and even one citizen live-tweeted her ordeal during the cyclone. Finally, following the cyclone, the hashtag #StrongerThanWinston was coined as a rallying point to bolster a sense of national solidarity.
This article explores the phenomenon of the use of ICT for climate change activism in the Pacific... more This article explores the phenomenon of the use of ICT for climate change activism in the Pacific. Climate change activism in the Pacific is characterised by the use of ICT tools such as social media. The article draws on semi-structured interviews and an analysis of social media sites to examine the use of social media in Pacific climate change campaigns. While other campaigns such as relating to West Papua have also been facilitated by social media, it has been generally NGO, citizen-led and varied in Pacific government support. In contrast, climate change campaigns in the Pacific are fully supported at the NGO, citizen, and state levels. Furthermore, while early Pacific ICT-based climate change campaigns used iconic images of Pacific Islanders leaving their homelands, more recent campaigns have leveraged social media to depict Pacific Islanders not as victims but as 'warriors'. This new imagery aims to empower Pacific Islanders and engender a regional Pacific identity that shows strength and solidarity on the Pacific's stance towards climate change.
West Papua has one of the most repressive media environments in the world with a long history of ... more West Papua has one of the most repressive media environments in the world with a long history of media censorship and banning of foreign journalists, and only recently has this policy been somewhat relaxed. The tight media restrictions has led to the increasing use of social media such as Facebook and Twitter by West Papuan activists who broadcast the atrocities and human rights violations committed in West Papua. Driven by ICT developments, Pacific Islanders are increasingly “switching on” and leveraging social media as a political tool. Digital tools such as hashtags are being used to organize, share and disseminate stories and Free West Papuan messages. This has garnered support from all over the world and created “digital villages” of Free West Papuan activists. The Free West Papuan campaign has received an unprecedented level of global attention with prominent politicians such as PNG’s Prime Minister, Peter O’Neil, coming out in support of West Papua with reference to graphic images posted on social media. This paper illustrates how social media is ushering in a new wave of Pacific activism and also fostering the rebirth of bottom-up regionalism in the Pacific using the case of the Free West Papua Movement.
19Th Americas Conference on Information Systems Amcis 2013 Hyperconnected World Anything Anywhere Anytime, 2013
In this research, we suggest appropriate information technology (IT) governance structures to man... more In this research, we suggest appropriate information technology (IT) governance structures to manage the cloud computing resources. The interest in acquiring IT resources a utility is gaining momentum. Cloud computing resources present organizations with opportunities to manage their IT expenditure on an ongoing basis, and are providing organizations access to modern IT resources to innovate and manage their continuity. However, cloud computing resources are no silver bullet. Organizations would need to have appropriate governance structures and policies in place to ensure its effective management and fit into existing business processes to leverage the promised opportunities. Using a mixed method design, we identified four possible governance structures for managing the cloud computing resources. These structures are a chief cloud officer, a cloud management committee, a cloud service facilitation centre, and a cloud relationship centre. These governance structures ensure appropriate direction of cloud computing resources from its acquisition to fit into the organizations business processes.
20Th Americas Conference on Information Systems Amcis 2014, Aug 1, 2014
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 matches and unsustainable funding models. Rather than helping the FRU to address these underlying problems, powerful stakeholders continue using financial resources and governance structures to control and exploit Fiji rugby.
and the financial intermediaries to disclose their compliance with the Code's principles. While c... more and the financial intermediaries to disclose their compliance with the Code's principles. While compliance with the Code is mandatory, the nature and extent of disclosure is at the discretion of the complying entities. Agency theory and signalling theory suggest that firms with higher expected levels of agency costs will provide greater levels of voluntary disclosures as signals of strong corporate governance. Thus, the study seeks to test these theories by examining the heterogeneity of corporate governance disclosures by firms listed on SPSE, and determining the characteristics of firms that provide similar levels of disclosures. We conducted a content analysis of corporate governance disclosures on the annual reports of firms from 2008-2012. The study finds that large, non-family owned firms with high levels of shareholder dispersion provide greater quantity and higher quality corporate governance disclosures. For firms that are relatively smaller, family owned and have low levels of shareholder dispersion, the quantity and quality of corporate governance disclosures are much lower. Some of these firms provide boilerplate disclosures with minimal changes in the following years. These findings support the propositions of agency and signalling theory, which suggest that firms with higher separation between agents and principals will provide more voluntary disclosures to reduce expected agency costs transfers. Semistructured interviews conducted with key stakeholders further reinforce the findings. The interviews also reveal that complying entities positively perceive the introduction of the Code. Furthermore, while compliance with Code brought about additional costs, they believed that most of these costs were minimal and one-off, and the benefits of greater corporate disclosure to improve user decision making outweighed the costs. The study contributes to the literature as it provides insight into the experience of a small capital market with introducing a 'principle-based' Code that attempts to encourage corporate governance practices through enhanced disclosure. The study also assists policy makers better understand complying entities' motivations for compliance and the extent of compliance.
This research explores the contemporary phenomenon of online political campaigning in the 2014 Fi... more This research explores the contemporary phenomenon of online political campaigning in the 2014 Fiji Elections. With increasing Internet and mobile penetration, Fijian citizens, especially youths, have become more Internet savvy. Fiji’s youth represents 47% of Fiji’s voting population and some argue that securing the youth vote may have held the key to winning the 2014 Fiji elections. Candidates therefore had begun employing social media to appeal to the younger demographic. This research examines this emerging new trend by analysing the Facebook pages of candidates and parties vying for a seat in Fiji’s 2014 elections.
Fiji Flag Change: Social Media Responds, 2015
The Inbrief assess the early social media responses towards the proposed Fiji flag change. It als... more The Inbrief assess the early social media responses towards the proposed Fiji flag change. It also highlights the increasing significance of social media in civic engagement and participation, while documenting the Fijian Government's ambivalence towards public responses.
Twentieth Americas Conference on Information Systems, Savannah
ABSTRACT: This paper examines the extent social media is enabling e-democracy in Fiji, Solomon Is... more ABSTRACT: This paper examines the extent social media is enabling e-democracy in Fiji, Solomon Islands and Vanuatu. The study conducts an interpretative case study approach interviewing active social media users, political actors, civil servants, civilians, civil society actors and tertiary students. The study also conducts a content
analysis of popular “political social media” Facebook pages in these three countries. The findings of the study suggest that social media is playing a role in facilitating citizen engagement with governments, making governments accountable and providing a means for citizens to be informed, to discuss and share views on political matters. However, social media usage is evolving quite differently in these three countries and factors such as high levels of militarism (Fiji), high levels of corruption (Solomon Islands) and also rapid ICT development (Vanuatu) have contributed towards shaping the potential of social media as a democratic enabler and political tool in these
countries.
Journal of Modern Accounting and Auditing,, 2013
This study seeks to explore the impact of the Environment Management Act (EMA) (2005) on the acco... 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.
Pacific Asia Journal of the Association for Information Systems , 2013
The current global economic instability and the vulnerability of small island nations are providi... 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.
Talks by Glenn Finau
The Pacific region was relatively slow in embracing the global ICT revolution. Constrained by its... more The Pacific region was relatively slow in embracing the global ICT revolution. Constrained by its geography, remoteness and lack of ICT infrastructure, the Pacific was one of the last regions to experience internet and mobile phone access and uptake. However, recent ICT developments are spurring rapid ICT growth in the region and this could have farreaching implications. These ICT developments have the potential to bring about profound change in the Pacific and even assist Pacific Island Countries achieve development objectives (Logan, 2012). One such objective is facilitating the democratic process through the utilisation of ICT to promote and encourage democracy. ICT provides new ways for governments to engage with citizens. Examples of this include the growth of social media pages with the objective of empowering citizens by providing an alternative platform for expression and group mobilization. These pages, which include Sharp Talk in PNG, Yumi TokTok Stret in Vanuatu, Forum Solomon Islands International in Solomon Islands and Letters to the Editor Uncensored in Fiji, have also given greater voice to marginalized groups and some are even holding governments to account. Social media has also been used to highlight the human rights atrocities in West Papua. A new and emerging phenomenon, ICT’s role in Pacific politics is an exciting but relatively unknown field. The papers in this panel will explore the extent to which ICT is changing the way Pacific Island democracies function and how ICT can support political institutions.
Fiji’s 2014 elections provided a new dimension to political campaigning, which is an inevitable c... more Fiji’s 2014 elections provided a new dimension to political campaigning, which is an inevitable consequence of globalization and the proliferation of information technology. The use of Facebook, Twitter and Youtube as platforms for parties to campaign, has illustrated a new dimension for the electoral process in Fiji. The research conducted was primarily focused on documenting some key reasons as to why social media has provided this new dimension in Fiji and how was this strategized or if ever capitalized on by the political parties. Strategies used by the different parties were quantitatively and qualitatively assessed and observed. These findings provide crucial insight on this largely unexplored area of civic political engagement through social media, in Fiji.
Conference Presentations by Glenn Finau
West Papua has one of the most repressive media environments in the world with a long history of ... more West Papua has one of the most repressive media environments in the world with a long history of media censorship and banning of foreign journalists, and only recently has this policy been somewhat relaxed. The tight media restrictions has led to the increasing use of social media such as Facebook and Twitter by West Papuan activists who broadcast the atrocities and human rights violations committed in West Papua. Driven by ICT developments, Pacific Islanders are increasingly " switching on " and leveraging social media as a political tool. Digital tools such as hashtags are being used to organize, share and disseminate stories and Free West Papuan messages. This has garnered support from all over the world and created " digital villages " of Free West Papuan activists. The Free West Papuan campaign has received an unprecedented level of global attention with prominent politicians such as PNG's Prime Minister, Peter O'Neil, coming out in support of West Papua with reference to graphic images posted on social media. This paper illustrates how social media is ushering in a new wave of Pacific activism and also fostering the rebirth of bottom-up regionalism in the Pacific using the case of the Free West Papua Movement.
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Papers by Glenn Finau
Purpose – The purpose of this paper is to explore and examine the role of accounting and accountants in customary land transactions between Indigenous peoples and foreign corporate entities. The paper uses the
case of two accountants who utilised accounting technologies in lease agreements to alienate customary land from Indigenous landowners in Papua New Guinea (PNG).
Design/methodology/approach – Employing a case study methodology, the paper draws on contemporary data sets of transcripts related to a Commission of Inquiry established in 2011 to investigate PNG’s Special Agricultural Business Lease system. Analysis of other publicly available data and semi-structured interviews with PNG landowners and other stakeholders supplement and triangulate data from the inquiry transcripts. A Bourdieusian lens was adopted to conceptualise how accounting was used in the struggles for customary land between foreign developers and Indigenous landowners within the wider
capitalist field and the traditional Melanesian field.
Findings – This paper reveals how accountants exploited PNG’s customary land registration system, the Indigenous peoples’ lack of financial literacy and their desperation for development to alienate customary land from landowners. The accountants employed accounting technologies in the sublease agreements to
reduce their royalty obligations to the landowners and to impose penalty clauses that made it financially impossible for the landowners to cancel the leases. The accountants used accounting to normalise, legitimise
and rationalise these exploitative arrangements in formal lease contracts.
Originality/value – This paper responds to the call for research on accounting and Indigenous peoples that is contemporary rather than historic; examines the role of accountants in Indigenous relations, and examines the emancipatory potential of accounting
analysis of popular “political social media” Facebook pages in these three countries. The findings of the study suggest that social media is playing a role in facilitating citizen engagement with governments, making governments accountable and providing a means for citizens to be informed, to discuss and share views on political matters. However, social media usage is evolving quite differently in these three countries and factors such as high levels of militarism (Fiji), high levels of corruption (Solomon Islands) and also rapid ICT development (Vanuatu) have contributed towards shaping the potential of social media as a democratic enabler and political tool in these
countries.
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.
Talks by Glenn Finau
Conference Presentations by Glenn Finau
Purpose – The purpose of this paper is to explore and examine the role of accounting and accountants in customary land transactions between Indigenous peoples and foreign corporate entities. The paper uses the
case of two accountants who utilised accounting technologies in lease agreements to alienate customary land from Indigenous landowners in Papua New Guinea (PNG).
Design/methodology/approach – Employing a case study methodology, the paper draws on contemporary data sets of transcripts related to a Commission of Inquiry established in 2011 to investigate PNG’s Special Agricultural Business Lease system. Analysis of other publicly available data and semi-structured interviews with PNG landowners and other stakeholders supplement and triangulate data from the inquiry transcripts. A Bourdieusian lens was adopted to conceptualise how accounting was used in the struggles for customary land between foreign developers and Indigenous landowners within the wider
capitalist field and the traditional Melanesian field.
Findings – This paper reveals how accountants exploited PNG’s customary land registration system, the Indigenous peoples’ lack of financial literacy and their desperation for development to alienate customary land from landowners. The accountants employed accounting technologies in the sublease agreements to
reduce their royalty obligations to the landowners and to impose penalty clauses that made it financially impossible for the landowners to cancel the leases. The accountants used accounting to normalise, legitimise
and rationalise these exploitative arrangements in formal lease contracts.
Originality/value – This paper responds to the call for research on accounting and Indigenous peoples that is contemporary rather than historic; examines the role of accountants in Indigenous relations, and examines the emancipatory potential of accounting
analysis of popular “political social media” Facebook pages in these three countries. The findings of the study suggest that social media is playing a role in facilitating citizen engagement with governments, making governments accountable and providing a means for citizens to be informed, to discuss and share views on political matters. However, social media usage is evolving quite differently in these three countries and factors such as high levels of militarism (Fiji), high levels of corruption (Solomon Islands) and also rapid ICT development (Vanuatu) have contributed towards shaping the potential of social media as a democratic enabler and political tool in these
countries.
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.
Commentary on these examples has focussed on the evolution of social media as a comparatively democratic space for communication, information and dissent, in the wake of continued restrictions on freedom of expression and a prevailing culture of self-censorship within the nation’s mainstream media institutions.
However, there has been little interrogation of the everyday practices of social media use by activists in Fiji, and the implications of this both online and offline.
Recent research by the Developmental Leadership Program (DLP), in partnership with researchers at the University of the South Pacific, seeks to respond to this gap. It explores how young feminists and women’s rights activists in Fiji are using digital technologies such as social media as part of their advocacy and activist practice.
In-depth focus groups conducted with 22 young women’s rights activists in Fiji over the course of 2016 revealed the myriad ways in which social media shapes their experiences as feminists and activists.