The impact of the Environment Management Act (EMA) on the accountability of companies in Fiji

Finau, Glen and Samuwai, Jale and Rotuivaqali, Masilina B. and Kuma, Clayton and Kanaenabogi, Lusiana Y. and Veituna, Tevita L. (2013) The impact of the Environment Management Act (EMA) on the accountability of companies in Fiji. Journal of Modern Accounting and Auditing, 9 . pp. 1216-1234. ISSN 1548-6583

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Abstract

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.

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:	22 Oct 2013 23:40
Last Modified:	15 Jun 2016 03:25
URI:	https://repository.usp.ac.fj/id/eprint/6978

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