Peni Fukofuka

The Australian National University, College of Business and Economics, Graduate Student

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Papers by Peni Fukofuka

Professional Skepticism in Practice: An Analysis of Auditors’ Stories

Auditing: A Journal of Practice & Theory

SUMMARY Professional skepticism is a complex and ambiguous construct. Prior research has primaril... more SUMMARY Professional skepticism is a complex and ambiguous construct. Prior research has primarily focused on examining antecedents that affect professional skepticism. Yet, little is known about auditors’ perceptions and experiences of exercising professional skepticism in everyday audit practice. Through analyzing 78 stories collected from interviewing 35 auditors, our research finds that exercising professional skepticism constitutes a sensemaking process that involves noticing discrepant cues, creating interpretations, and arguing with clients to give sense. Within this process, professional skepticism is constructed by auditors’ microlevel actions and interactions in their collective efforts to seek and interpret meanings of discrepant cues. Prior studies highlight the cognitive and psychological nature of professional skepticism at an individual level. Our study provides an incremental understanding of how professional skepticism is enacted and collectively constructed by audi...

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Accounting and religious influence in the seventh day Adventist church in the Pacific islands

Pacific Accounting Review

Purpose This paper aims to investigate the practice of accounting in the Seventh-day Adventist ch... more Purpose This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion. Design/methodology/approach This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings. Findings This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. I...

Resourcing rangatiratanga as part of constitutional transformation: taking equity and sovereignty seriously

Kōtuitui: New Zealand Journal of Social Sciences Online

Critical reflections on sustainability reporting standard setting

Sustainability Accounting, Management and Policy Journal

Purpose The aim of this paper is to provide critical reflections on the role of standard setters ... more Purpose The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards. Design/methodology/approach The authors’ critical reflections are informed by the literature and websites of IASB, International Sustainability Standards Board (ISSB), global reporting initiative (GRI) and other relevant organisations. The authors use Bourdieu’s concept of field to support their analysis and critique. Findings The authors highlight how a disrupted standard-setting field will be a distraction from efforts to address real sustainability issues and concerns. Determining the “legitimate” sustainability reporting standards is likely to be an outcome of struggles between occupants in the sustainability standard-setting field. Accordingly, the shape of legitimate standards will be defined by those with power. The concern is the priority and the motive underpinning the endeavours of those ...

Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective

Accounting, Auditing & Accountability Journal

PurposeThis study offers a Bourdieu-oriented analysis of the tax compliance practice for indigeno... more PurposeThis study offers a Bourdieu-oriented analysis of the tax compliance practice for indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and tax for Māori entrepreneurs and their relational interactions with the Inland Revenue Department (IRD)/state/Crown and accountants by considering the contextual factors of history, culture and society of Māori.Design/methodology/approachQualitative research was adopted using face-to-face in-depth interviews with 34 participants and reviewing government documents. The authors analyse the tax compliance practice by drawing on Bourdieu's concepts of field, capital and habitus to conceptualise the tax field as a site of struggle for power and control by the IRD, accountants and indigenous entrepreneurs.FindingsThis study demonstrates how the tax field is structured as a game between tax reporting, taxpaying and monitoring functions. The position within the field is determined by the actor's access to the ...

The practice of accountability: evidence from Australian Indigenous corporations

Our study seeks to explore how accountability is actually done. This is in contrast to some studi... more Our study seeks to explore how accountability is actually done. This is in contrast to some studies who either proposed ways of fixing accountability or identifying mechanisms that facilitates accountability. We implemented a qualitative field study design. Our main take away from the study is that accountability can be different things to different people depending on the field that they are in and the habitus that they possess.

The practice of accountability, accounting and everyday resistance

My aim in this thesis is to investigate the practice of accountability and accounting in Australi... more My aim in this thesis is to investigate the practice of accountability and accounting in Australian Indigenous corporations. Furthermore, I investigate resistance to control, an issue that is inseparable from accountability and accounting practices. My focus on practice is primarily motivated by one of the most important arguments in some of the essays compiled by Ahrens et al. (2009) in honor of Anthony Hopwood. In a nutshell, the argument is that there is much to unearth about accountability and accounting if efforts are given to reinvigorate current conceptualization of the social context within which accountability and accounting operates. Accordingly, my focus on practice bolsters the current notion of social context and thereby revealing novel insights into accountability, accounting and resistance. The social context is often conceptualized in the literature as specific organizational locales. To enhance that conceptualization, I consider the social context as multifaceted sp...

Predictors of organizational resilience: a path analysis

This study examines the relationship between organizational resilience and the following predicto... more This study examines the relationship between organizational resilience and the following predictors: openness, trust, authenticity, and proaction. The predictors were derived from Flach’s (1988), Weick’s (1993), and Malak’s (1998) sources of organizational resilience. The rationale for this study is based on the overwhelming support from the literature that organizations must become resilient if they hope to survive environmental turbulence (see Doe, 1994; Horne, 1997; Lengnick-Hall & Beck, 2009; Kerr, 2016; Livingstone, 2016). To achieve the objectives of the study, data was collected from employees of higher education institutions in the Philippines. Of the 779 instruments distributed, only 267 instruments were used due to incomplete instruments, outliers, normality, and other considerations. A path analysis was used to deduce whether the hypothetical model developed from the literature represents the reality. The results suggest that openness, trust, authenticity, and proaction e...

Indigenous practices of accounting on the ground: a Bourdieusian perspective

Accounting, Auditing & Accountability Journal, 2022

PurposeThis study explores accounting practice in an Indigenous organization. This organization i... more PurposeThis study explores accounting practice in an Indigenous organization. This organization is embedded within a rural Aboriginal community in the country currently known as Australia. In doing so, this study illustrates the intertwining of accounting practice, practitioners, organizations and social/cultural context, while recognizing that the cultural embeddedness of accounting is not uniform.Design/methodology/approachEmpirical materials were collected as part of a qualitative field study with an Indigenous organization. Specific methods include interviews, informal conversations, documentary reviews and participant observations. These materials were analysed through a Bourdieusian perspective.FindingsBy working with Indigenous Peoples on the ground, rather than relying on secondary materials, this study highlights how the values of a community challenge and reorient accounting practice towards community aspirations. This study illustrates how fields beyond the organization i...

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Potential barriers towards achieving greater diversity: the case of Pasifika underrepresentation in accounting

Pacific Accounting Review

Purpose This paper aims to provide a commentary on how the accelerated utilisation of online lear... more Purpose This paper aims to provide a commentary on how the accelerated utilisation of online learning in accounting education could further impede Pasifika students from completing an accounting qualification, thus perpetuating Pasifika underrepresentation in accounting. Design/methodology/approach This commentary is based on the authors’ experiences and informal conversations with teaching colleagues and support staff. This paper uses Bourdieu’s (1977, 1990) theory of practice with a focus on his notion of symbolic violence to evaluate the challenges faced by Pasifika students in the learning of accounting. Findings The social world is inherently unfair, and this can be seen in the inequality that persists in various settings, one of which is in the accounting field. Acquiring an accounting degree requires studying accounting content, which is taught and assessed in a particular way. Unfortunately for the Pasifika learner, learning and assessment in accounting education are accordi...

Exploring the practice of accounting in a religious setting: Evidence from the SDA Church in Fiji and Tonga

The intersection of accounting and religion is an interesting space where existing literature is ... more The intersection of accounting and religion is an interesting space where existing literature is conflicting. Some say that accounting play a leading role in religious activities and others say that accounting really does not play any role. Our study is to highlight that accounting and religion co-construct each other and the relationship between the two is not stable.

Accounting as capital and doxa: exploring power and resistance in World Bank projects in Tonga

Accounting, Auditing & Accountability Journal

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THE INFLUENCE OF SUNK COSTS, PERSONAL RESPONSIBILITY AND CULTURE ON THE TENDENCY OF ACCOUNTANTS TO FACILITATE ESCALATION OF COMMITMENT

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The influence of sunk costs, personal responsibility and culture on the tendency of accountants to facilitate escalation of commitment

Pacific Accounting Review, 2014

Research on the escalation of commitment suggests that the decision to commit resources to a fail... more Research on the escalation of commitment suggests that the decision to commit resources to a failing project is due to several reasons that include sunk costs, personal responsibility and culture. This study furthers the exploration of escalation of commitment in two ways. First, this study considers the supportive role of accountants in facilitating escalation of commitment. Our results show that the presence of sunk cost is a motivation for accountants to provide reports that favour continuation of an unprofitable project. Second, prior research contends that the effect of culture on the escalation phenomenon is unclear. The results on cultural difference are consistent with the contention that culture is influential in decision making with respect to providing reports that favour continuation of an unprofitable project. However, using the manipulation as defined in this study, we do not find evidence consistent with a personal responsibility effect.

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