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Keywords: Tonga
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Journal Articles
Pacific Accounting Review (2025) 37 (1): 48–68.
Published: 02 October 2024
...Umesh Sharma; Howard Davey Purpose This paper aims to examine the accounting challenges faced by indigenous businesses in the wholesale and retail market in Tonga. Design/methodology/approach The data were collected through semi-structured interviews with 24 participants, from a mix...

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