Library Subject Guides

Business & Economics | Te Kura Umanga: Pacific Business Journal Articles

Pacific Business Journal Articles

Below is a selection of Pacific journal articles. Please contact Kim or Caroline for a more comprehensive list




  • Finau, G. (2020). Imagining the future of social and environmental accounting research for Pacific Small Island Developing States. Social and Environmental Accountability Journal, 40(1), 42-52. 
  • Finau, G., & Chand, S. (2023). Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji. Critical Perspectives on Accounting, 91, 102435. 
  • Finau, G., Jacobs, K., & Chand, S. (2019). Agents of alienation: Accountants and the land grab of Papua New Guinea. Accounting, Auditing, & Accountability, 32(5), 1558-1584.
  • Finau, G., & Scobie, M. (2022). Old ways and new means: Indigenous accountings during and beyond the pandemic. Accounting, Auditing & Accountability Journal, 35(1), 74-84.
  • Fukofuka, P., Fargher, N. and Wang, Z. (2014). The influence of sunk costs, personal responsibility and culture on the tendency of accountants to facilitate escalation of commitment. Pacific Accounting Review, 26(3), 374-3911.
  • Fukofuka, P., & Jacobs, K. (2018). Accounting as capital and doxa: Exploring power and resistance in World Bank projects in Tonga. Accounting, Auditing & Accountability Journal, 31(2), 608-625.
  • Hauriasi, A., & Davey, H. (2009). Accounting and culture: The case of Solomon Islands. Pacific Accounting Review, 21(3), 228-259.
  • Kuma, C., Fukofuka, P., & Yong, S. (2023). Accounting and religious influence in the Seventh Day Adventist church in the Pacific Islands. Pacific Accounting Review, 35(5), 773-799.
  • Scobie, M., Finau, G., & Hallenbeck, J. (2021). Land, land banks and land back: Accounting, social reproduction and indigenous resurgence. Environment and Planning.308518.

  • Alam, M., Lawrence, S., & Nandan, R. (2004). Accounting for economic development in the context of post-colonialism: The Fijian experience. Critical Perspectives on Accounting, 15(1), 135-157.
  • Dixon, K. (2012, October 18-19). Functionings of accounting in the rulership and rule transplanted from the Atlantic to the Pacific [Paper presentation]. Democracy in the Pacific. Christchurch, New Zealand.
  • Dixon, K. (2018, December 7-12). The "inequal" consequences of applications of accounting technologies to I-Nikunau. [Paper presentation]. 12th European Society for Oceanists Conference ‘Dealing with Inequality: Pacific perspectives, Pacific futures’. Cambridge, England.
  • Yong, S. (2019). Pride or prejudice: Accounting and Polynesian entrepreneurs. Pacific Accounting Review, 31(2), 182-207.



  • Farrelly, T. A., & Vudiniabola, A. T. (2013). Kerekere and indigenous social entrepreneurship. Sites, 10(2), 1–29. 
  • Scheyvens, R., Banks, G., Meo-Sewabu, L., & Decena, T. (2017). Indigenous entrepreneurship on customary land in the Pacific: Measuring sustainability. Journal of Management & Organization, 23(6), 774-785.
  • Scheyvens, R., Banks, G., Vunibola, S., Steven, H., & Meo-Sewabu, L. (2020). Business serves society: Successful locally-driven development on customary land in the South Pacific. Geoforum, 112, 52-62.
  • Vunibola, S., Steven, H., & Scobie, M. (2022). Indigenous enterprise on customary lands: Diverse economies of surplus. Asia Pacific Viewpoint, 63(1), 40-52.


Case Studies

  • Garnevska, E., Joseph, H., & Kingi, T. (2014). Development and challenges of cocoa cooperatives in Papua New Guinea: Case of Manus province. Asia Pacific Business Review, 20(3), 419-438.
  • Gray, B. J., Duncan, S., Kirkwood, J., & Walton, S. (2014). Encouraging sustainable entrepreneurship in climate-threatened communities: A Samoan case study. Entrepreneurship and Regional Development, 26(5-6), 401-430.
  • Movono, A., & Dahles, H. (2017). Female empowerment and tourism: A focus on businesses in a Fijian village. Asia Pacific Journal of Tourism Research, 22(6), 681-692.
  • Prescott, S. M. & Hooper, K. (2015, December). Governance in small Pacific businesses: Tongan business cases [Paper presentation]. Auckland Regional Accounting Conference, Auckland, New Zealand. 
  • Vunibola, S., & Scheyvens, R. (2023). Strategies for success of indigenous businesses on customary land: Case studies of three Itaukei (indigenous Fijian) enterprises. AlterNative, 19(3), 646-655.