By Parmod Chand,Christopher Patel
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Additional resources for Achieving Global Convergence of Financial Reporting Standards. Implications from the South Pacific Region
However, in Fiji less than 4% of equity in companies listed on the SPSE is held by individuals not Inﬂuence of Globalization and Convergence of Accounting Standards in Fiji 39 directly involved in running the enterprises (Patel, 2002, p. 46). To the extent that IFRS are drawn primarily with absentee owners’ information needs in mind, the direction they provide is poorly focused on the needs of other users of ﬁnancial reports. 5 A need to report to an enterprise’s head ofﬁce located in another reporting regime, or an overseas ﬁnancier, may be best met by using international reporting norms, the IFRS.
Briston, 1978; Chandler, 1992; Haswell & McKinnon, 2003; Hove, 1986, 1990; Perera, 1985, 1989a, 1989b; Samuels & Oliga, 1982). Hopwood (1994) called for ‘‘new vocabularies and new perspectives [which] might provide ways for more voices to enter the international accounting arena’’ (p. 251). To shed further light on this issue of convergence, this study has selected a developing country (Fiji) to provide insight into the factors that motivate movement toward global accounting practices and those which militate against it.
Questions concerning the effects of harmonized accounting standards on domestic users and local communities have largely been unanswered. In harmonization/convergence, ‘‘accountability should be based on ethical foundations to provide direction to management who are torn between competing, yet interdependent, stakeholder need’’ (Saravanamuthu, 2004, p. 296). The tension between standardized accountability and satisfying multiple stakeholder needs creates confusion and the inability of the IFRS to meet the needs of all the stakeholders.
Achieving Global Convergence of Financial Reporting Standards. Implications from the South Pacific Region by Parmod Chand,Christopher Patel