Experiences of an accounting educator in Kiribati

Abstract

Discussed and reflected upon are experiences of participant-observation in accounting education in Kiribati intended to inform situations accounting educators face elsewhere. This is set in the context of the third world, the roles of accounting there and particular macro developments in Kiribati. Included are descriptions and explanations of the participant–observer's activities from 1997 to 1999 in this remote country of atolls scattered around the Pacific Ocean, followed by an elaboration of illuminating episodes that occurred while courses were staged for accounting specialists and accounting users. Main outcomes comprise reflections on the interrelated issues of how accounting and accountants are seen in Kiribati, the contrasting merits and demerits of domesticated and imported courses, and the transitory nature of programmes.

Keywords:

• accounting education
• Pacific Islands
• developing countries
• distance learning

Acknowledgments

The comments on this study from Alistair Brown, Hegnes Dixon, Jackie Fry, Neil Marriot, Ernest Mudogo, Dick Overy, Dick Wilson and four anonymous referees are appreciated. The participant–observer data derive from a period when the author was working for the Governments of Kiribati and the United Kingdom: the views expressed in the article are those of the author and do not necessarily represent those of either government.