... business sector in Tonga. There is a dearth of cultural studies in accounting in countries within the developing world, particularly in the Oceania region. Social implications There are many accounting challenges faced by the indigenous Tongan business people in the market, which indicate specific...

...Lin Ma; Asheq Rahman Purpose This paper aims to examine the influence of culture on the adoption and use of social media platforms for corporate disclosures by firms in a cross-country setting. Design/methodology/approach It is contended that social media corporate disclosure (SMCD...

... in-depth face-to-face interviews were conducted with Polynesian entrepreneurs, key informants, business experts and accountants to align with the oral Polynesian traditions and protocols. Findings The paper highlights the influence of cultural values on Polynesians’ accounting decision-making processes...

...Keith Dixon; Michael Gaffikin; Abraham Hauriasi; Howard Davey Purpose This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better...