Pacific Odyssey - Charting New Horizons

Submissions open 1st September 2023


More than a decade ago, the Pacific Accounting Review opened a new chapter in accounting research with the special issue "The Pacific Odyssey." It pioneered an in-depth exploration of the role and impact of accounting in the South Pacific, sparking numerous conversations and research endeavors. In this special issue, we aim to retrace our steps, examining the strides made since our first Pacific Odyssey and identifying the gaps that still need to be filled. We invite accounting academics to contribute their original research and fresh perspectives, assessing the progress made over the past decade and highlighting the areas that warrant further investigation. This special issue aims to reassess and deepen our understanding of accounting's role in the South Pacific, its impact on the region, and the accountability it fosters within the unique socio-economic structures that characterize this part of the world.

The South Pacific presents a diverse and rapidly evolving economic landscape with untapped accounting research potential (Fukofuka and Ali, 2022; Dixon, 2023; Nath and Sharma, 2021; Karan and Sharma, 2021; Hauriasi, 2016; Rika et al., 2016). The region's unique sociocultural, economic, and political fabric offers a rich tapestry for examining accounting's interplay with these facets (Twyford et al., 2022). Papers exploring these interactions, investigating the influence of local customs and practices on accounting, or highlighting the role of accounting in shaping these societies are particularly welcome (Fukofuka and Jacobs, 2018; Finau, 2020, Finau and Scobie, 2022).

In this issue, we are particularly interested in papers exploring accountability in accounting in the South Pacific context. This includes the role of accounting in promoting corporate and governmental transparency, its contribution to social responsibility, and its influence on environmental sustainability. Moreover, we invite papers that reimagine what accounting is and could be. As a discipline, accounting is not static but a continually evolving field that adapts and responds to changes in society, technology, and the economy. The South Pacific, with its vibrant economies and diverse cultures, provides a unique vantage point to envision and explore new directions for accounting.

List of topic areas

  • The role of accounting in promoting accountability and combating corruption
  • The influence of accounting on transparency and governance in the South Pacific
  • Accounting's contribution to sustainable economic and social development
  • The intersection of digital technologies and accounting practices
  • Challenges and innovations in accounting education in the region
  • Accounting's role in promoting diversity and inclusivity
  • Case studies of unique accounting systems, practices, and principles in the region
  • Future directions for research in accountability and accounting in the South Pacific

Submissions Information

An online talanoa session (conversation) will take place in November 2023. In this talanoa, authors can briefly discuss their study and get participant feedback. All papers wishing to be considered for the special issue should be submitted via Pacific Accounting Review's online manuscript submission system by June 2024.

Submissions are made using ScholarOne Manuscripts. Author guidelines must be strictly followed.

Authors should select (from the drop-down menu) the special issue title at the appropriate step in the submission process, i.e. in response to “Please select the issue you are submitting to”.

Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.

Submit via ScholarOne

Author Guidelines

Key deadlines

Opening date for manuscripts submissions: 01/09/2023

Closing date for manuscripts submission: 30/06/2024