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The Nature and Concept of Accountability: A case study of three entities in Fiji

Hasan, Ezaaz and Mala, Anjani and Finau, Glen (2015) The Nature and Concept of Accountability: A case study of three entities in Fiji. Global Journal of Business Research, 9 (2). pp. 65-74. ISSN 1931-0277

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The notion of accountability is a vague concept. This is because the appropriateness of accountabilities depends on the context in which accountability is discharged to the recipient of information. The impetus for this study stems from a critical issue of whether discharging accountability to stakeholders by entities can be generalizable to all accountability structures and to understand how appropriately accountabilities are being rendered by entities in Fiji to their stakeholders. In light of this, our research method involves a case study of three entities in Fiji namely, Paradise Beverages (Fiji) Ltd, Home Finance Company Ltd (HFC) and Greenpeace Australia Pacific (GAP). Interviews were also conducted with three individuals from these three entities. The findings indicate that accountability is always context specific. Accountabilities towards stakeholders can be improved on but cannot be generalized to other accountability structures. This study contributes to our understanding of the vagueness of the nature of accountability and although our findings cannot be generalizable, other entities across the globe can understand that accountability can never be perfect for all of their stakeholder groups.

Item Type: Journal Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
Depositing User: Glen Finau
Date Deposited: 27 Aug 2015 05:06
Last Modified: 27 Apr 2016 00:59

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