Development of accounting in Fiji, 1801–2016

Abstract

This article reviews the development of accounting in Fiji. Although this article mentions the pre-European contact period (before 1800), four key phases during which accounting developments occurred are examined. These are the pre-colonial period (1801–1873), the colonial period (1874–1970), Fiji as a Sovereign State under the 1970 Constitution (1971–1986) and the Fijian Sovereign State following the 1987 coups (1987–2016). In each of these periods, a number of major accounting developments that occurred in the country are reviewed and the players responsible for the developments are identified. Directions for future accounting history research are suggested.