The Pursuit of Accountability in Fiji's Charity Sector

Abstract

Despite the significance of charitable activities, there is scant literature, and little is known about the accountability practices for South Pacific Island nations, particularly within Fiji's charitable sector. Drawing from the ethical branch of stakeholder theory and building upon previous research and recommendations concerning accountability practices, an index was developed to assess the quality and extent of financial and non-financial disclosure. A content analysis was conducted on the audited annual reports and online media platforms of 20 charities. Results revealed varying degrees of accountability practices. While most charities disclosed their statement of financial position, statement of financial performance, and notes to the financial statements, many did not disclose their cash flow statement, even though such disclosures are mandatory. Notably, following the legislative amendment in 2020, many charities improved their submission timeliness to the Registrar of Titles, and all engaged accounting firms to audit their statements. However, Fiji’s charity sector exhibited limited voluntary non-financial disclosure, aligning more with the managerial branch of stakeholder theory. Based on these findings, recommendations were formulated to enhance accountability practices within Fiji’s charity sector.