...Carolyn J. Cordery; David Hay; Sione Taufa Purpose The purpose of this paper is to report a study of public accountability within the political and economic structures that characterise Pacific nations. The authors examine audit quality with respect to Pacific Island nations’ governmental...

...Sue Yong Purpose This paper aims to discuss the role of accounting, accountants and the cash management processes of indigenous Māori and Pacific (collectively referred as Polynesian) entrepreneurs in New Zealand. Design/methodology/approach A qualitative research methodology was used; 43...