Dr Peni Tupou Fukofuka

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Phone: +64 9 921 9999 – ext: 6828

Email: peni.fukofuka@aut.ac.nz


  • PhD- Australian National University
  • Master of Commerce, with merit- Australian National University
  • Bachelor of Arts- University of the South Pacific

Memberships and Affiliations:


I thoroughly enjoy the network that comes with being in academia. I have been fortunate to teach or collect research data from cities like Canberra, Sydney, very remote Indigenous communities in Australia, Papua New Guinea, Fiji and Tonga. To have your research presented in places as far away as Stockholm and Tampa, Florida and to experts in the field is extremely satisfying.

Teaching Areas:

  • Financial Accounting
  • Corporate Accounting
  • Accounting Theory

Research Areas:

  • Accountability practice
  • Accounting practice
  • Pacific and Indigenous accounting and accountability related

Research Summary:

I am interested in exploring the influence of accounting on various social contexts and how, in return those social contexts influence accounting. To do this kind of exploration, I implement a qualitative field study design and I use Pierre Bourdieu’s sociological thinking to make sense of the data I collect.

Current Research Projects:

  • Accounting and religion as control devices: the case of the Seventh Day Adventist Church in Fiji, Solomon Islands and Tonga.
  • The practice of accountability: the case of Australian NGOs
  • The practice of everyday resistance: Evidence from Australian Indigenous Corporations


  1. Fukofuka, P., & Jacobs, K. (2018). Accounting as capital and doxa: exploring power and resistance in World Bank projects in Tonga. Accounting, Auditing & Accountability Journal, (just-accepted), 00-00.
  2. Fukofuka, S., Fukofuka, P. T., & Loke, D. T. (2017). Predictors of organizational resilience: a path analysis. Global Journal of Human Resource Management, 5(9), 31-42.
  3. Fukofuka, P., Fargher, N., & Wang, Z. (2014). The influence of sunk costs, personal responsibility and culture on the tendency of accountants to facilitate escalation of commitment. Pacific Accounting Review, 26(3), 374-391.


  • Australian National University/ Australian Research Council fully funded PhD Scholarship
  • AusAID Master of Commerce fully funded Scholarship
  • Taiwan Republic of China fully funded Bachelor of Arts Scholarship