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Public value accounting : Publicness of accountability and transparency in Tonga as a developing country / Iki Mafi Uele.

By:

Uele, Iki Mafi [author.]

Contributor(s):

University of Otago. Department of Accountancy

Material type: Text

TextLanguage: Tongan, English Publisher: [Dunedin, Otago, New Zealand] : University of Otago, 2023Description: xix, 323 leaves : illustrations ; 30 cmSubject(s):

Genre/Form:

Academic theses.

DDC classification:

23 352.4

Online resources:

Click here to access online

Dissertation note: Ph.D. University of Otago 2024. Summary: "This research addresses the critical domain of public value accounting within Public Sector Accounting Research, responding to the prevailing theoretical emphasis by conducting empirical analysis. Part one focuses on the Auditor's reports from Tonga spanning 2011-2019; the study assesses the realization of public values related to transparency and accountability. Grounded in the realized publicness theoretical framework and adapted elements of accountability and transparency, the research employs a rubric and NVIVO analysis to examine how accounting practices influence accountability and transparency levels. Notably, the study uncovers that government ministries, departments, and associations excel in relation and standards elements of accountability but recommends improvements in timeliness and accessibility, judgement, and consequences and redress. Furthermore, it sheds light on the accountability paradox in Tonga, transitioning from traditional to espoused accountability, and highlights the enhanced accountability and transparency achieved when regulatory and associative influences align. However, the study identifies the need for further investigation into the impact of cultural cognitive influence, ultimately contributing valuable empirical insights to the literature while addressing crucial gaps in the field. In Part two of this research, the investigation delved into the crucial role of accounting in assessing the Public Values of transparency and accountability while scrutinizing the disparities between stated (espoused) and observed (realized) Public Values within Tonga's government entities. To gain insights into the factors influencing accountability and transparency, the research engaged with current employees within these organizations, as well as the perspectives of Tonga's ministries, departments, and associations. Employing the Kakala framework and the talanoa method, a robust Pacific research approach, a sample of employees participated in a talanoa session conducted on Zoom, shedding light on the enabling and constraining factors shaping accountability and transparency in Tonga's public sector"--Abstract.

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Title notes ( 5 )

Holdings
Item type	Current library	Call number	Status	Barcode
Texts - cam	TNU, Faculty of Education, Arts and Humanities Theses Collection	352.4 UEL (Browse shelf(Opens below))	Not for loan	FEAH24100045

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Previous	334 KUP The potential of co-operatives in national development with particular reference to Tonga /	338.1 MAU Population, land and livelihood in Tonga /	338.92709612 PEL Sustainable resource and environmental management in Tonga : current situation, community perceptions and a proposed new policy framework /	352.4 UEL Public value accounting : Publicness of accountability and transparency in Tonga as a developing country /	354.3099595 THA The Tongan agricultural system : with special emphasis on plant assemblages /	370.9 FUS Koe poto pea mo hono tauhi 'o e 'ulungaanga faka-Tonga : knowledge and the maintenance of Tongan culture /	371.102 FUK Tolonaki : a Tongan conceptualisation of mentorship by school leaders /	Next

Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy, Accounting.

Ph.D. University of Otago 2024.

Includes bibliographical references (216-238).

"This research addresses the critical domain of public value accounting within Public Sector Accounting Research, responding to the prevailing theoretical emphasis by conducting empirical analysis. Part one focuses on the Auditor's reports from Tonga spanning 2011-2019; the study assesses the realization of public values related to transparency and accountability. Grounded in the realized publicness theoretical framework and adapted elements of accountability and transparency, the research employs a rubric and NVIVO analysis to examine how accounting practices influence accountability and transparency levels. Notably, the study uncovers that government ministries, departments, and associations excel in relation and standards elements of accountability but recommends improvements in timeliness and accessibility, judgement, and consequences and redress. Furthermore, it sheds light on the accountability paradox in Tonga, transitioning from traditional to espoused accountability, and highlights the enhanced accountability and transparency achieved when regulatory and associative influences align. However, the study identifies the need for further investigation into the impact of cultural cognitive influence, ultimately contributing valuable empirical insights to the literature while addressing crucial gaps in the field. In Part two of this research, the investigation delved into the crucial role of accounting in assessing the Public Values of transparency and accountability while scrutinizing the disparities between stated (espoused) and observed (realized) Public Values within Tonga's government entities. To gain insights into the factors influencing accountability and transparency, the research engaged with current employees within these organizations, as well as the perspectives of Tonga's ministries, departments, and associations. Employing the Kakala framework and the talanoa method, a robust Pacific research approach, a sample of employees participated in a talanoa session conducted on Zoom, shedding light on the enabling and constraining factors shaping accountability and transparency in Tonga's public sector"--Abstract.

Text in English and Tongan (Tonga Islands).