...Clayton Kuma; Peni Fukofuka; Sue Yong Purpose This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion. Design/methodology/approach...

...' responses into themes using an interpretive methodology. Findings This paper identifies three ways in which religiosity can influence accountants’ ethical decision-making. Firstly, through a faith in the beliefs of their religion; secondly, through awareness of religious prescriptions and virtues...