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This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

This study conducts an analysis of the interplay between governance quality, environmental expenditure of the government, and pollution emissions (measured as CO2 emissions) within the BRIC economies.

Utilizing the FMOLS model and marginal effects, we investigate the influence of governance quality and environmental expenditure on environmental quality (CO2 emissions) over the period 1996–2020. We took data for Brazil, Russia, India and China. We excluded South Africa due to its due to its small economic size relative to other BRIC economies, sluggish industrial growth and deteriorating foreign trade which gives contrast outliers to our data.

Results indicate that government investments in environmental protection contribute to a reduction in CO2 emissions. However, the effectiveness of these expenditures is contingent upon the quality of governance. This underscores the significance of robust governance for realizing meaningful reductions in air pollution through environmental spending. Further, increase in GDP per capita and the industrial sector's share of GDP are associated with a significant rise in CO2 emissions across BRIC economies. Conversely, FDI and trade openness exhibit a negative impact on CO2 emissions, with this effect gaining greater resilience when accounting for governance factors.

Like any other studies, the present study also suffers from some limitations. First, besides air quality, environmental quality encompasses multiple dimensions and various characteristics such as water purity, noise pollution, open space access, visual effects of buildings etc. But the present study included only CO2 (air quality) as a proxy of environmental quality due to various problems of data and methods. Second, CO2 (carbon dioxide) emission, which is the dependent variable in our model, is actually influenced by various quantitative and qualitative (both natural and man-made) factors. We included only nine independent variables. However, we could not include many variables due to lack of consistent data. Third, this study included only four countries – Brazil, Russia, India and China (BRIC) and excluded South Africa which is a member of the BRICS block due to its economic size, sluggish industrial growth and deteriorating foreign trade which gives contrast outliers to our data set of the four BRIC countries. Therefore, the future research may be carried out by addressing those issues for better understanding of the environmental problems, governance and policies thereon.

(i) Establish environmental governance committees – The four BRIC countries including South Africa should form a committee comprising government, civil society, and private sector representatives for comprehensive oversight and collaboration in environmental governance. (ii) Invest in capacity building for environmental institutions – Allocate resources to enhance environmental institutions' capacity through training, data improvement, and enforcement strengthening. (iii) Implement green procurement policies – Encourage green procurement in government agencies to drive demand for eco-friendly products and services, promoting sustainable practices. (iv) Incentivize green technology development – Offer tax credits or subsidies to stimulate green technology adoption, including renewable energy and sustainable agriculture. (v) Promote sustainable urban development – Prioritize sustainable urban strategies like public transportation investment and green space promotion to mitigate urbanizations' environmental impacts. (vi) Enhance cross-border cooperation – Foster collaboration on transboundary environmental issues among four BRIC nations including South Africa, including joint research and policy responses. (vii) Promote green finance and investment – Mobilize green finance to support sustainable development projects through instruments like green investment funds and bonds.

This study distinguishes itself by offering a unique analysis of both individual and combined effects of governance and environmental expenditure on environmental quality. Additionally, it encompasses various dimensions of governance, an aspect rarely explored in the BRIC countries.

This paper aims to conduct a systematic literature review on the fintech services and financial inclusion of the developing nations that particularly focuses on lower middle-income group nations (LMIGN) and upper middle-income group nations (UMIGN) to highlight the research areas that have not received attention and present opportunities for future research.

This paper adopts a systematic approach to examine 65 research articles published from 2016 to 2021, adhering to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines.

The study identifies research gaps in two key themes: backward and outward linkages. In backward linkages, the literature on UMIGN should pay attention to the behavioural patterns associated with lending, investment and market provision-related fintech services. Further research is needed to understand the relationship between fintech services on the usage and quality dimension of financial inclusion in both LMIGN and UMIGN. For outward linkages, future research work should explore the role of fintech and financial inclusion in the development of LMIGN. This study provides valuable insights and guides future research directions by comprehensively mapping the existing studies.

This study does not use quantitative tools, such as meta and bibliometric analysis, to validate the findings.

This research paper offers new perspectives that introduce a novel framework for analysing literature on fintech, financial inclusion and its impact on the overall development of UMIGN and LMIGN.