Profiles

Glenn Finau

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Glenn Finau

Lecturer in Accounting Information Systems and Deputy Discipline Leader (Accounting)

Sandy Bay Campus

0410543722 (phone)

Glenn.Finau@utas.edu.au

Glenn has experience working as an auditor in the private sector in Fiji and a decade of experience teaching accounting at the University of the South Pacific based in Suva, Fiji. Glenn’s research focusses on accounting and its empowering and emancipatory potential for Indigenous peoples with the South Pacific being his context of interest. Glenn is also interested in the emergence of new technologies such as social media and blockchain and their unintended consequences in developing countries.

Biography

Glenn began his career as an auditor at Ernst & Young in Fiji. He then joined the University of the South Pacific based in Suva, Fiji and taught accounting as a tutor and assistant lecturer for 10 years before pursuing his PhD at the University of New South Wales (UNSW). Glenn has also tutored at UNSW, ANU College and was an honorary research fellow at La Trobe University.

Career summary

Qualifications

Degree

Thesis title

University

Country

Date of award

PhD

Accounting, Customary Land and Indigenous Peoples: Case Studies from the Pacific

The University of New South Wales

Australia

2020

MCom

Evaluating the public value of IT investments in public sector organisations in the Pacific

The University of the South Pacific

Fiji

5th December 2014

Bachelor of Arts

 

The University of the South Pacific

Fiji

27th April 2007

Languages (other than English)

Fijian

Memberships

Professional practice

CPA Australia

Teaching

Teaching expertise

Accounting Information Systems, Financial Accounting, Auditing, Accounting Theory

Teaching responsibility

View more on Dr Glenn Finau in WARP

Expertise

  • Social and Environmental Accounting Research
  • Accounting and indigenous Peoples
  • Accounting and Developing Economies;
  • Accounting and Blockchain;
  • Accounting and Social Media

Research Themes

Glenn’s research aligns to the research theme of Environment, Resources and Sustainability. Glenn’s current research seeks to imagine the potential for accounting to empower and emancipate Indigenous people in the management and preservation of their natural resources. These relate to both terrestrial resources and marine resources. Thus, Glenn’s research is also aligned to the research theme of Antarctic and Maritime. Glenn’s geographic region of interest is the South Pacific and his recent publications have explored the interface between accounting, Indigenous peoples and natural resource conservation in Fiji and Papua New Guinea.

Collaboration

Glenn is currently working with Matthew Scobie (University of Canterbury) and Matthew Sorola (University of Toulouse) on a Pacific Chapter on Environmental Accounting and Reporting that will be published in the Routledge Handbook of Environmental Accounting and Reporting edited by Jan Bebbington, Carlos Larrinaga, Brendan O’Dwyer and Ian Thomson. The expected publication date is late 2020. The Chapter reviews the literature on Social and Environmental Accounting within the Pacific and imagines the future of such research that is informed by Indigenous and marginal voices to better inform social and environmental accounting research and practice.

Current projects

  1. Pacific Chapter on Environmental Accounting and Reporting
  2. Indigenous spaces of social reproduction as markets of dispossession:  Accounting, accountants and accountability relations.
  3. Accounting and Land Reform: The Case of Fiji’s Land Bank

Fields of Research

  • Accounting, auditing and accountability (350199)
  • Screen and digital media (360599)
  • Information systems (460999)
  • Social and cultural anthropology (440107)
  • Accounting theory and standards (350101)
  • Aboriginal and Torres Strait Islander archaeology (450101)
  • Aboriginal and Torres Strait Islander music and performing arts (450111)
  • Constitutional law (480702)
  • Political science (440899)
  • Ecological economics (389902)
  • Other information and computing sciences (469999)
  • Library and information studies (461099)
  • Sustainability accounting and reporting (350107)
  • Business information systems (350303)
  • Leadership (350707)
  • Not-for-profit business and management (350708)

Research Objectives

  • Media services (220599)
  • Other environmental management (189999)
  • Other culture and society (139999)
  • Land policy (190207)
  • Assessment of heritage value (130401)
  • Effects of climate change on the South Pacific (excl. Australia and New Zealand) (excl. social impacts) (190506)
  • Information systems, technologies and services (220499)
  • Religion and society (130501)
  • Other information and communication services (229999)
  • Expanding knowledge in commerce, management, tourism and services (280106)
  • Political systems (230203)
  • Other economic framework (159999)
  • Understanding Africa's past (130701)
  • Global effects of climate change (excl. Australia, New Zealand, Antarctica and the South Pacific) (excl. social impacts) (190507)
  • Communication technologies, systems and services (220199)
  • Financial services (110299)

Publications

Glenn has published many papers on a wide variety of topics, employing a diversity of methods and in different journals. But there is one theme that is common in all my papers and that is the context which is the Pacific. Glenn is passionate about researching issues, innovations, challenges and opportunities in the Pacific region. Glenn’s current research interest focuses on the interface between accounting, Indigenous people, natural resource management and sustainability. Glenn recently published in Accounting, Auditing and Accountability Journal and the Social and Environmental Accountability Journal. He also has a paper that has been accepted for publication in https://www.linkedin.com/in/glenn-finau-b4b97125/ Critical Perspectives on Accounting.

Total publications

23

Journal Article

(17 outputs)
YearCitationAltmetrics
2023Larson S, Jarvis D, Stoeckl N, Barrowei R, Coleman B, et al., 'Piecemeal stewardship activities miss numerous social and environmental benefits associated with culturally appropriate ways of caring for country', Journal of Environmental Management, 326 Article 116750. ISSN 0301-4797 (2023) [Refereed Article]

DOI: 10.1016/j.jenvman.2022.116750 [eCite] [Details]

Citations: Scopus - 1Web of Science - 1

Co-authors: Stoeckl N

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2022Finau G, Chand S, 'Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji', Critical Perspectives on Accounting Article 102435. ISSN 1045-2354 (2022) [Refereed Article]

DOI: 10.1016/j.cpa.2022.102435 [eCite] [Details]

Citations: Scopus - 2

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2022Fukofuka P, Scobie M, Finau G, 'Indigenous practices of accounting on the ground: a Bourdieusian perspective', Accounting, Auditing & Accountability Journal pp. 1-24. ISSN 1368-0668 (2022) [Refereed Article]

DOI: 10.1108/AAAJ-11-2021-5529 [eCite] [Details]

Citations: Scopus - 1

Tweet

2021Finau G, Scobie M, 'Old ways and new means: Indigenous accountings during and beyond the pandemic', Accounting, Auditing and Accountability Journal ISSN 0951-3574 (2021) [Refereed Article]

DOI: 10.1108/AAAJ-08-2020-4753 [eCite] [Details]

Citations: Scopus - 7Web of Science - 7

Tweet

2021Scobie M, Finau G, Hallenbeck J, 'Land, land banks and land back: Accounting, social reproduction and Indigenous resurgence', Environment and Planning A pp. 1-18. ISSN 0308-518X (2021) [Refereed Article]

DOI: 10.1177/0308518X211060842 [eCite] [Details]

Citations: Scopus - 2Web of Science - 2

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2020Cox J, Varea R, Finau G, Tarai J, Kant R, et al., 'Disaster preparedness and the abeyance of agency: Christian responses to Tropical Cyclone Winston in Fiji', Anthropological Forum, 30, (1-2) pp. 125-140. ISSN 0066-4677 (2020) [Refereed Article]

DOI: 10.1080/00664677.2019.1647833 [eCite] [Details]

Citations: Scopus - 14Web of Science - 9

Tweet

2020Finau G, 'Imagining the future of Social and Environmental Accounting Research for Pacific Small Island Developing States', Social and Environmental Accountability Journal, 40, (1) pp. 42-52. ISSN 0969-160X (2020) [Refereed Article]

DOI: 10.1080/0969160X.2020.1719171 [eCite] [Details]

Citations: Scopus - 12

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2019Finau G, Jacobs J, Chand S, 'Agents of alienation: accountants and the land grab of Papua New Guinea', Accounting, Auditing and Accountability Journal, 32, (5) pp. 1558-1584. ISSN 0951-3574 (2019) [Refereed Article]

DOI: 10.1108/AAAJ-10-2017-3185 [eCite] [Details]

Citations: Scopus - 5Web of Science - 5

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2018Cox J, Finau G, Kant R, Titifanue J, Tarai J, 'Disaster, divine Judgment, and original Sin: Christian interpretations of Tropical Cyclone Winston and climate change in Fiji', The Contemporary Pacific, 30, (2) pp. 380-411. ISSN 1043-898X (2018) [Refereed Article]

DOI: 10.1353/cp.2018.0032 [eCite] [Details]

Citations: Scopus - 27Web of Science - 16

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2018Kant R, Titifanue J, Tarai J, Finau G, 'Internet under threat? The politics of online censorship in the Pacific Islands', Pacific Journalism Review, 24, (2) pp. 64-83. ISSN 1023-9499 (2018) [Refereed Article]

DOI: 10.24135/pjr.v24i2.444 [eCite] [Details]

Citations: Scopus - 8Web of Science - 6

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2018Titifanue J, Varea RR, Varea R, Kant R, Finau G, 'Digital diaspora, reinvigorating Indigenous identity and online activism: social media and the reorientation of Rotuman identity', Media International Australia Incorporating Culture and Policy, 169, (1) pp. 32-42. ISSN 1329-878X (2018) [Refereed Article]

DOI: 10.1177/1329878X18803377 [eCite] [Details]

Citations: Scopus - 8Web of Science - 9

Tweet

2017Brimacombe T, Kant R, Finau G, Tarai J, Titifanue J, 'A new frontier in digital activism: An exploration of digital feminism in Fiji', Asia & The Pacific Policy Studies, 5 pp. 508-521. ISSN 2050-2680 (2017) [Refereed Article]

DOI: 10.1002/app5.253 [eCite] [Details]

Citations: Scopus - 13Web of Science - 15

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2017Finau G, Tavaiqia L, 'Public accountability, public accounts committee and constitutional design: a case study of Fiji', Journal of South Pacific Law pp. 55-72. ISSN 1684-5307 (2017) [Refereed Article]

[eCite] [Details]

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2017Titifanue J, Kant R, Finau G, Tarai J, 'Climate change advocacy in the Pacific :The role of information and communication technologies', Pacific Journalism Review, 23, (1) pp. 133-149. ISSN 1023-9499 (2017) [Refereed Article]

DOI: 10.24135/pjr.v23i1.105 [eCite] [Details]

Citations: Scopus - 24

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2016Finau G, Rika N, Samuwai J, McGoon J, 'Perceptions of digital financial services in rural Fiji', Information Technologies and International Development, 12, (4) pp. 11-21. ISSN 1544-7529 (2016) [Refereed Article]

[eCite] [Details]

Tweet

2016Rika N, Finau G, Samuwai J, Kuma C, 'Power and performance: Fiji rugby's transition from amateurism to professionalism', Accounting History, 21, (1) pp. 75-97. ISSN 1032-3732 (2016) [Refereed Article]

DOI: 10.1177/1032373215623017 [eCite] [Details]

Citations: Scopus - 9

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2016Titifanue J, Tarai J, Kant R, Finau G, 'From social networking to activism: the role of social media in the Free West Papua campaign', Pacific Studies, 39, (3) pp. 255-280. ISSN 0275-3596 (2016) [Refereed Article]

[eCite] [Details]

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Chapter in Book

(1 outputs)
YearCitationAltmetrics
2021Scobie M, Sorola M, Finau G, 'The Pacific region', Routledge Handbook of Environmental Accounting, Routledge, J Bebbington, C Larrinaga, B O'Dwyer, & I Thomson (ed), Oxford, UK, pp. 328-338. ISBN 9780367152369 (2021) [Research Book Chapter]

DOI: 10.4324/9780367152369-28 [eCite] [Details]

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Review

(1 outputs)
YearCitationAltmetrics
2019Finau G, 'Varieties of Neo-colonialism: government accounting reforms in anglophone and francophone Africa - Benin and Ghana compared', Social and Environmental Accountability Journal, 29, (3) pp. 207-208. ISSN 0969-160X (2019) [Review Single Work]

[eCite] [Details]

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Conference Publication

(4 outputs)
YearCitationAltmetrics
2014Finau G, Prasad A, 'Factors for IT-enabled public sector process improvements in developing economies', Proceedings of the 20th Americas Conference on Information Systems, 7-9 August, Savannah, Georgia, USA, pp. 617-625. ISBN 9781632667533 (2014) [Refereed Conference Paper]

[eCite] [Details]

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2014Finau G, Prasad A, Kant R, Tarai J, Logan S, et al., 'Social media and e-democracy in Fiji, Solomon Islands and Vanuatu', Proceedings of the 20th Americas Conference on Information Systems, 7-9 August, Savannah, Georgia, USA, pp. 3929-3937. ISBN 9781632667533 (2014) [Refereed Conference Paper]

[eCite] [Details]

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2014Prasad A, Green P, Heales J, Finau G, 'On cloud computing service considerations for the small and medium enterprises', Proceedings of the 20th Americas Conference on Information Systems, 7-9 August, Savannah, Georgia, USA, pp. 4165-4175. ISBN 9781632667533 (2014) [Refereed Conference Paper]

[eCite] [Details]

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2013Prasad A, Green P, Heales J, Finau G, 'On structural considerations for governing the cloud', Proceedings of the Nineteenth Americas Conference on Information Systems, August 15-17, Chicago, Illinois, USA, pp. 2529-2536. ISBN 9781629933948 (2013) [Refereed Conference Paper]

[eCite] [Details]

Grants & Funding

Funding Summary

Number of grants

3

Total funding

$51,177

Projects

Volunteer Leadership in Tasmania (2021)$10,000
Description
Explore and develop leadership capability in Tasmania's volunteer sector
Funding
Volunteering Tasmania Inc. ($10,000)
Scheme
Contract Research
Administered By
University of Tasmania
Research Team
Newstead T; Chuah S; Loghman S; Finau G
Year
2021
Accounting for Indigenous Cultural Values: Insights from Aboriginal People of Australia (2021)$12,000
Description
The study is part of a larger project commissioned by the Australian Department of Agriculture, Water and Environment (DAWE) and funded via the National Environmental Science Program to develop a system of accounting for Indigenous cultural connections to land that is also aligned to the United Nations System of Environmental-Economic Accounting (UNSEEA). A conceptual model, which was based on workshops conducted with two Australian Aboriginal groups being the Ewamian from Queensland (the traditional owners of land west of Cairns) and Traditional Owners from Jawoyn language group (traditional owners of the southern area of Kakadu National park in the Northern Territory), is in development (expected completion, June 2021). This study will test and refine that conceptual model - testing its practical use - in a third location. The application provides opportunity for interaction with an additional three Australian Aboriginal language groups, thus allowing a more robust testing in different settings.
Funding
James Cook University ($12,000)
Scheme
Agreement-Sub Contract
Administered By
University of Tasmania
Research Team
Finau G
Year
2021
Atoning for Australia Colonial Sins The Timber Creek Case Compensatory Justice and Accountability for the First Nations Peoples (2021 - 2023)$29,177
Description
The objective of the project is to problematize notions of accountability based on a recent landmark High Court case, Griffiths v NT, known as the Timber Creek case. The case is significant not only for Aboriginal people in Australia but for Indigenous peoples around the world. While Mabo 1992 recognized Indigenous native title to land, the Timber Creek case determined that compensation was payable for both economic and non-economic losses to native tile land. The court's determination of compensation for non-economic loss such as the loss of cultural connection is unprecedented not only in Australia but also in the whole world. The outcome of the Timber Creek case, a $ 2.5 million compensation against the Northern Territory government, has encouraged several other Aboriginal groups to lodge similar court claims, the largest of which is a $290 billion claim by the Noongar people against Western Australia. The Timber Creek case has set a milestone by providing an important legal precedent for future land compensation claims and introduces a model for the valuation of culturally significant land. This project examines the complex accountability relationships between the State, First Nations people in Australia, and Non-indigenous Australians after the Timber Creek case. The findings will have relevance for similar current and future legal disputes concerning losses to native lands and Indigenous struggles and national tensions over the issue of Indigenous recognition . The project will also have significant impact on the accounting of culturally sensitive properties.
Funding
Charles Darwin University ($29,177)
Scheme
Strategic University Reform Fund
Administered By
University of Tasmania
Research Team
Tremblay P; Finau G; Hoque R; Kutubi S; Norris E; Scobie M
Period
2021 - 2023

Research Supervision

Current

4

Current

DegreeTitleCommenced
PhDVolunteer Leadership2021
PhDAn investigation into the dual concepts of cost and value in corporate financial reporting and their effect on the reporting of social, cultural and environmental performance2021
PhDWater Accounting Framework for Derwent Estuary Management2022
PhDGross National Happiness and Organisational Reporting: A Bhutanese case study2022