Umesh Sharma

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Verified

Umesh verified their affiliation via an institutional email.

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• PhD, MA, BA
• Professor (Associate) at University of Waikato

The dissatisfaction with the financial performance of public enterprises in the 1980s led governments to embrace the rhetoric of free markets, and commercialize many state sector activities. This movement has included universities. In many countries, the state began reducing financial support for higher education, encouraged competition and demande...

Once institutionalised, routines are a force for stability and resistance to change. This creates a problem for institutional theorists in explaining changes in accounting practice. This paper attempts to illustrate that institutional theory can encompass a processual explanation of change, through a case study of Fiji Posts and Telecommunications...

The purpose of this paper is to theorise the changes surrounding the introduction of a management control innovation, total quality management (TQM) techniques, within Telecom Fiji Limited. Using institutional theory and drawing on empirical evidence from multiple sources including interviews, discussions and documents, the paper explicates the ins...

The purpose of this paper is to demonstrate the confluence of the political and economic interests of the Fijian elite in transforming state assets into private property and financial gain. Drawing on a Habermasian theoretical framework applied to a privatized state monopoly (Telecom Fiji), we demonstrate how the implementation of privatization con...

This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting ( ). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International Integrated Reporting Council (IIRC), and the various financial...

Purpose The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goa...

This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions. However, the users' concerns, such as manipulation of fin...

Purpose This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education. Design/methodology/approach We used...

Social capital and budgeting in a local Church Abstract Purpose-The purpose of this paper is to examine the budgeting process in a local church from a social capital perspective. The social capital provides novel insights into the construction of budgets and its social aspects. Design/methodology/approach-A qualitative case study was adopted, with...

Purpose This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting. Design/methodology/approach Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial informati...

Purpose This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping strategy. Design/methodology/approach The research uses a case study approach to examine the implementation of a business strategy in the utility sector. The autho...

Purpose This paper aims to examine the actions of public sector accountants in the New Zealand government departments as they respond to the demands of the Central Treasury. Design/methodology/approach The analysis is developed through an understanding of the secondary literature and practical experience of the first author who worked in the New Z...

Purpose This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. Design/methodology/approach Ea...

This study examines the sustainability and green banking performance of Indonesian banking sectors from their disclosures in sustainability reports covering a period of nine consecutive years. The findings elucidate that sustainability and green-banking disclosures are still dynamic year to year. Economic disclosures are the most widely disclosed i...

Purpose This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and investigating the institutional pressures that drove the adoption of the IFRS for SMEs in a developing country, Sri Lanka. Design/methodology/approach The theoretical fram...

Purpose This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications o...

Purpose This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum. Design/methodology/approach This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary...

Purpose The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the...

This chapter presents an overview of the development of wellbeing outcome-based approach to public sector accountability in New Zealand. The study draws from archival research using the two case studies of Ministry of Pacific Peoples and Ministry of Social Development and outlines outcome related planning and control mechanisms that are put in plac...

Purpose This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning. Design/methodology/approach This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information w...

This paper examines the budgeting process in three organisations that differ in their profit orientation and the industries within which they operate, using a social capital perspective. A qualitative case study approach was used. Semi-structured interviews were used to interview 38 managers involved in the budgeting process at the three case study...

Abstract Purpose: We examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, we examine how foreign ownership, focus on a global market beyond the local company’s geographic region, and other sophisticated management accounting practices (activity based costing, just-in-time, and total quality mana...

Purpose The purpose of this paper is to examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, the authors examine how foreign ownership, focus on a global market beyond the local company’s geographic region and other sophisticated management accounting practices (MAPs) (activity-based costing, ju...

This article provides an insight into the similarities and differences between loss attributing qualifying companies (LAQC) and look -through companies from a stakeholder perspective.n

The viewpoint is based on the selection of papers presented at the 2017 Australasian Centre for Social and Environmental Accounting Research hosted by the University of the South Pacific and held from 7 to 9 December 2017 at Denarau, Nadi, Fiji. The annual Australasian Centre for Social and Environmental Accounting Research Conference provides an i...

This paper investigates the level of voluntary disclosure in the annual reports of listed companies in Malaysia by examining the impact of ownership structure. A mixed methods approach was adopted to analyse the content and level of information disclosed voluntarily in companies’ annual reports. Family-controlled companies tend to voluntarily discl...

This article reviews the development of accounting in Fiji. Although this article mentions the pre-European contact period (before 1800), four key phases during which accounting developments occurred are examined. These are the pre-colonial period (1801–1873), the colonial period (1874–1970), Fiji as a Sovereign State under the 1970 Constitution (1...

The purpose of this paper is to identify changes in organisations annual reports over the last 15 years. During this time period, annual reports have developed and grown considerably in length. The study provides a summary of existing literature on annual reports including the history, legislative changes and modern accounting practices. Data is co...

Sustainability has become one of the major issues of the day. Sustainability accounting is but one aspect of sustainability (Milne et al., 2009), and yet the term sustainability accounting offers so many different perspectives (Bebbington and Gray, 2001; Gray, 2010). This is reflected in the different names utilised for the term, such as social and...

Purpose: The purpose of this paper is to explore the approaches used by researchers in examining the influences of external factors on voluntary disclosure in emerging countries. Design/ Methodological Approach: The data used in this study were collected through a review of empirical literature, based on 51 articles published between 1998 and 2016...

This paper reviews accounting and accountability research in Fiji. The review is based on 47 papers published since 1978 in accounting refereed journals, professional journals, edited book chapters and theses and other refereed journals outside accounting. In addition to categorisation of the reviewed papers according to accounting topics, theories...

Purpose: The aim of this paper is to gain insights into the gap that persists between management accounting education and practice. Design/ Methodology/ Approach: Management accounting education is examined from four perspectives of the balanced scorecard: customer satisfaction, learning and growth, internal business and financial perspective. Mana...

The paper aims to set out several key issues in relation to climate change research based on accounting and accountability. It also outlines using a case study of the Pacific Islands about the problem of uncertainty in relation to climate change, particularly in regards to the rising water levels and potential relocation of peasants from the atoll...

In order to categorise business as “good” one must choose what characterises “Good Business”. Some argue that any profitable business is good business, but profitable business sometimes creates social and environmental problems. Anyone can list what good business characteristics are, but the list will not be acceptable to everyone. We argue that, o...

Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital disclosures by information technology companies of China and India. Research Design/ Methodology: The research method adopted for this study is content analysis. The research is limited to the intellectual capital information disclosed in comp...

Purpose: This is a study of the social consequences of accounting controls over labour. It examines the system of tasking used to control Indian indentured workers using a governmentality approach in the historical context of Fijian sugar plantations during the British colonial period, from 1879 to 1920. Method/ Methodology: Archival data consisti...

This paper investigates whether corporate social responsibility disclosure (CSRD) is associated with firms’ market values in order to assess whether CSRD provides incremental value relevant information to investors. A modified Ohlson (1995) model is used, which is a widely accepted equity valuation model in accounting research. The findings suggest...

This paper provides insights into the implementation of new public management (NPM) practices in Telecom Fiji and whether the use of the employee share-ownership scheme was helpful in the organisational change process. The adoption of NPM practices was part of a political, economic and public sector reforms introduced after 1989 and was required by...

In the current information age, Intellectual capital has become a type of critical resource that can create value as well as sustain a competitive advantage for firms. This paper reviews some key intellectual capital (IC) measurement and reporting models, comprising the Balanced Scorecard, Skandia Navigator Scheme, Intangible Assets Monitor, the DA...

The purpose of this paper is to reflect on the contribution of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of the South Pacific in Fiji from 1990-1993. Tony Lowe died on 5 March 2014. The paper also offers more attention to his more indirect enabling contribution. Tony was instrumental in formalising the p...

This paper suggests that academics need to engage with the sustainable business model, rather than accept that the purpose of business is to simply maximise shareholders' wealth as suggested by neoclassical economics. The business world needs to change considerably as we move from the 20th century, deeper into the 21st century. Sustainable business...

This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside accounting. The reviews are over the years 1978 and onwards. In addition to categorization of the reviewe...

Purpose – The purpose of this paper is to explore students’ perceptions and understandings of, and attitudes towards, education for sustainable development (ESD) at Delta Business School (DBS) in New Zealand[1]. The aim is to extend the limited literature on students’ perceptions of ESD within an accounting and business curriculum. Design/methodol...

Purpose – The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology – The case study method is adopted. The authors draw on recent extension to institutional theory that gives greater emphasis to agency i...

Purpose - The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design/methodology/approach - The paper draws arguments from prior literature to identify the roles that management accountants play in accounting for sustainable devel...

This article examines a case study of the implementation of a performance management system in public sector housing in Fiji. The aim is to explore and provide interpretations of why performance management and measures were introduced and implemented and reveal if the indicators were appropriate to serve the strategies of the organisation. The arti...

Purpose – This study aims to investigate the nature and extent of compliance to the principle-based corporate governance initiatives by the listed companies in the South Pacific Stock Exchange (SPSE) in Fiji. Three important questions are addressed: whether listed companies in Fiji have complied with the principle-based governance practices? Did co...

This research examined the trend of voluntary intellectual capital (IC) disclosure in China over a three-year period (2006, 2008 and 2009), using content analysis of corporate annual reports of 100 top listed A-share Chinese companies. The results indicate that there was a generally upward trend for the disclosure of IC items, categories and the ov...

This article provides insights into the implementation of new public management (NPM) practices in Fiji Telecom and whether the use of the employee share ownership scheme was helpful in the organisational change process. The NPM practices were influenced by the World Bank and International Monetary Fund who were the lenders to Fiji government. The...

The Chinese economic reform, starting from 1978, facilitated the emergence and development of the capital markets. This paper provides a brief review of the Chinese stock market from various perspectives, such as the regulation, issuance of shares, shareholding structure and financial reporting of listed firms, and future development. It is expe...

The aim of this paper is examine how moral failure shaped the global financial crisis with particular attention to the role of neoclassical economics theory. The paper compares the premises and characteristics of Schumacher’s (1973) Buddhist Economics with the prevailing neoclassical economics, illustrating the narrowness of the current perspective...

The paper investigates the extent of non-mandatory disclosure of information (NMD) in the annual reports of the 17 companies listed on the South Pacific Stock Exchange (SPSE) in Fiji, a developing country, and whether NMD by these companies has changed over time providing additional and useful information to stakeholders. The empirical data was gat...

This paper investigates voluntary disclosure of information by listed companies in Fiji. The paper aims to extend the literature on voluntary disclosure of information in a developing country context. The empirical data was gathered from the years 1999 onwards to give a longitudinal account of voluntary disclosure. The paper is informed by legitima...

This paper examines the challenges that electronic commerce poses to the taxing jurisdictions of the Pacific Island countries using Fiji and Tonga as case studies. The study is a comparative analysis between the current impact of tax and e-commerce in the Pacific with New Zealand and Australia as benchmark countries. Empirical evidence was collecte...

This paper critically analyses accounting and business education theories which are embedded in neoclassical economics. This paper calls for much broader critical theories than the technical neoclassical economics theory which is mathematically driven. We suggest an alternative, that of Buddhist economics (BE) which needs to be well articulated in...

The aim of this article is to investigate tension between the implementation of new public management and associated accounting technologies in the Fiji telecommunication sector and the indigenous Fijian culture and political structure. In doing so, the article contrasts the economic-based reforms of the telecommunications sector (from 1990), with...

The paper examines a case study of the implementation of a performance management system in public sector housing, Vale in Fiji. The aim is to explore and provide interpretations of why performance management and measures were introduced and implemented and to reveal if the indicators were appropriate to serve the strategies of the organisation or...

This paper looks at the management accounting and control system (MACS) changes in the Housing Authority of Fiji (hereafter HA) from the wider social and political dimensions. The HA has been set up to provide affordable shelter and mortgage finance for low and middle-income earners in Fiji. The subject organisation has been able to meet the demand...

This study examines the nature and efficacy of principle-based corporate governance initiatives in promoting better governance in the listed companies in the South Pacific Stock Exchangei. The questions are addressed: (i) whether listed companies in Fiji have complied with the principle-based governance practices, and (ii) did compliance with princ...

Subject area Organizational change. Study level/applicability Undergraduate and Masters level management programmes, particularly in management accounting, public sector accounting or organizational change. Case overview This case study reflects organizational changes when Fijian Post and Telecom Company (FPTL) made a transition from a government...

Purpose – The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikka's writings, the paper argues that accounting communications have become distorted thereby failing to live up to their potential to contribute to the enhancement of social...

This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji. It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communicat...

Purpose This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international financial agencies. The impacts of the reforms on the local po...

The paper presents a case study of accounting change in a public sector organisation: the Housing Authority of Fiji (HAF). It draws on institutional theory. Institutional theories view organisational functioning (including accounting) as apart of a wider set of social/institutional practices. The typical isomorphic tendencies of globalising influen...

Purpose – This paper examines the public sector reforms in Fiji and the introduction of market-oriented practices in the Public Rental Board (PRB). The tensions between profit seeking and provision of public service are explicated. Design/methodology/approach – The case study method is employed. The empirical evidence is interpreted using new insti...

In recent years, many companies have adopted the total quality management (TQM) philosophy for achieving organizational excellence. The paper reports on the findings of a case study concerned with appraising TQM practices in the Housing Authority of Fiji (HA). The HA has been set up to provide affordable shelter and mortgage finance for low and mid...

A case history presents the early stages of the implementation of the Balanced Scorecard at the Housing Authority in Fiji. The Housing Authority was set up to provide affordable shelter and mortgage financing for low- and middle-income earners in Fiji and the Balanced Scorecard (BSC) has helped it improve upon these goals. The BSC was essential to...

Enormous pressure has been confronted by the universities worldwide (Global competition, reduced financial assistance, on- line courses). The last few decades has seen, in many countries, a decline in government funding per student and a growth towards self- dependency (see Hodson and Thomas, 2001).

It is beyond doubt that state budgets have become very influential in the emergence and functioning of modern states and societies worldwide. In this paper we go beyond the narrow technical and objective roles of state budgets, into how state budgets with provision for affirmative action have become a tool for racial differentiation. We argue that...