Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting
Using historical, geographical and financial material, coupled with observation, narrative and textual analyses, this case-based paper considers the reporting milieu of three forms of Indigenous Eastern Highlands cooperative in Papua New Guinea: a business development cooperative, a financial cooper...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Taylor & Francis Ltd.
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/34269 |
| _version_ | 1848754176479199232 |
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| author | Brown, Alistair Wong, Cheow |
| author_facet | Brown, Alistair Wong, Cheow |
| author_sort | Brown, Alistair |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Using historical, geographical and financial material, coupled with observation, narrative and textual analyses, this case-based paper considers the reporting milieu of three forms of Indigenous Eastern Highlands cooperative in Papua New Guinea: a business development cooperative, a financial cooperative and a women's cooperative. This paper seeks to identify ways in which Western and Traditional reporting are used in extant reporting practices of Eastern Highlands cooperatives. It appears that both the business development cooperative and the financial cooperative steered their reporting towards the Western reporting model with mixed success in its links with the localism of their membership base. The women's cooperative, which is registered but yet to start operations, has significant challenges ahead particularly in the areas of reporting, accountability and establishing itself as a going concern. A remarkable implication from this study is to discover the movement of Traditional ways of understanding to more Western ways by linking managerial accountability with socialising forms of accountability. Although the cooperative entity model has generally not fared well in the Eastern Highlands, it is still warmly supported by government officials and locals as an entity which will empower low-income workers in rural communities. |
| first_indexed | 2025-11-14T08:36:15Z |
| format | Journal Article |
| id | curtin-20.500.11937-34269 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:36:15Z |
| publishDate | 2012 |
| publisher | Taylor & Francis Ltd. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-342692017-09-13T15:10:45Z Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting Brown, Alistair Wong, Cheow Using historical, geographical and financial material, coupled with observation, narrative and textual analyses, this case-based paper considers the reporting milieu of three forms of Indigenous Eastern Highlands cooperative in Papua New Guinea: a business development cooperative, a financial cooperative and a women's cooperative. This paper seeks to identify ways in which Western and Traditional reporting are used in extant reporting practices of Eastern Highlands cooperatives. It appears that both the business development cooperative and the financial cooperative steered their reporting towards the Western reporting model with mixed success in its links with the localism of their membership base. The women's cooperative, which is registered but yet to start operations, has significant challenges ahead particularly in the areas of reporting, accountability and establishing itself as a going concern. A remarkable implication from this study is to discover the movement of Traditional ways of understanding to more Western ways by linking managerial accountability with socialising forms of accountability. Although the cooperative entity model has generally not fared well in the Eastern Highlands, it is still warmly supported by government officials and locals as an entity which will empower low-income workers in rural communities. 2012 Journal Article http://hdl.handle.net/20.500.11937/34269 10.1080/0969160X.2012.718897 Taylor & Francis Ltd. restricted |
| spellingShingle | Brown, Alistair Wong, Cheow Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting |
| title | Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting |
| title_full | Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting |
| title_fullStr | Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting |
| title_full_unstemmed | Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting |
| title_short | Accounting and Accountability of Eastern Highlands Indigenous Cooperative Reporting |
| title_sort | accounting and accountability of eastern highlands indigenous cooperative reporting |
| url | http://hdl.handle.net/20.500.11937/34269 |