Preferences for the Regulation and Monitoring of Fijian Government Accounting

Abstract

The preferences of major stakeholders in the Fijian public sector reporting process as to who should set government accounting standards and monitor their application are investigated by comparing the preferences of Parliamentarians, internal and external users, and preparers. There is support from all groups for the introduction of accounting standards but perceptions of the relativity of benefits exhibit diversity. There is disparity in choices of auditors for different types of entities, but there is strong support for the Office of the Auditor General (OAG) as the monitor for departments and for private sector auditors to compete for audits of statutory bodies.

Citation

EP Shailer, G. and Vatuloka, E. (2000), "Preferences for the Regulation and Monitoring of Fijian Government Accounting", Asian Review of Accounting, Vol. 8 No. 2, pp. 104-125. https://doi.org/10.1108/eb060731