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A reporting compliance of national Fisheries Authority of Papua New Guinea

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  • Brown, Alistair M.

Abstract

Through textual analysis, this paper takes into account documentary evidence of the Auditor-General׳s audit commentaries of the reporting compliance of the National Fisheries Authority of Papua New Guinea for the period 2006–2012. The results of the analysis show that the National Fisheries Authority׳s financial statements are late, unprepared or qualified. The study suggests ways the authority might improve its reporting compliance at relatively little cost, and how using national reporting compliance instruments may enhance national fisheries policy. The findings are of critical importance for fishing authority local managers, policy-makers and practitioners interested in providing compliant financial and operational reporting to meet the decision needs of its key stakeholders.

Suggested Citation

  • Brown, Alistair M., 2015. "A reporting compliance of national Fisheries Authority of Papua New Guinea," Marine Policy, Elsevier, vol. 51(C), pages 196-201.
    • Handle: RePEc:eee:marpol:v:51:y:2015:i:c:p:196-201
    DOI: 10.1016/j.marpol.2014.08.010
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    References listed on IDEAS

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    1. Walden, John B. & Kitts, Nolan, 2014. "Measuring fishery profitability: An index number approach," Marine Policy, Elsevier, vol. 43(C), pages 321-326.
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    4. Benson, Catherine S., 2012. "Shifting accountabilities? Understanding the connections between national and provincial fisheries in Papua New Guinea," Marine Policy, Elsevier, vol. 36(4), pages 859-866.
    5. Kalfagianni, Agni & Pattberg, Philipp, 2013. "Fishing in muddy waters: Exploring the conditions for effective governance of fisheries and aquaculture," Marine Policy, Elsevier, vol. 38(C), pages 124-132.
    6. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
    7. Quentin Grafton, R. & Kompas, Tom & McLoughlin, Richard & Rayns, Nick, 2007. "Benchmarking for fisheries governance," Marine Policy, Elsevier, vol. 31(4), pages 470-479, July.
    8. Sikka, Prem, 2009. "Financial crisis and the silence of the auditors," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 868-873, August.
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    Cited by:

    1. Brown, Alistair, 2016. "The need for improved financial reporting of a developing country energy utility," Renewable and Sustainable Energy Reviews, Elsevier, vol. 59(C), pages 1448-1454.

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