The use and usefulness of accounting information in the Fijian public sector

Abstract

The use and usefulness of accounting information in the public sector has not been studied extensively by researchers. Recently there has been an increasing interest in the performance of the public sector and the accountability of its officials. In the Fijian public sector, there has not been any substantial study. This thesis considers the expectations of those who prepare accounting information in the Fijian public sector and the views of both internal and external users. Generally, external users are more critical than internal users of current reports although there is widespread dissatisfaction. There is some disparity of users as to how improvements may be best achieved, although there is consensus as to the need for more accounting training and improved use of resources. Show more