The Impact of the Environment Management Act （EMA） on the Accountability of Companies in Fiji
The Impact of the Environment Management Act （EMA） on the Accountability of Companies in Fiji作者机构：University of the South Pacific Suva Fiji
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2013年第9卷第9期
页 面：1216-1234页
学科分类：07[理学] 08[工学] 080401[工学-精密仪器及机械] 0804[工学-仪器科学与技术] 080402[工学-测试计量技术及仪器] 0713[理学-生态学]
主 题：environmental legislation Environment Management Act (EMA) sustainability developing economy accountability
摘 要：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.
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