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failing project if they saw their superiors
wanted it continued. This was not the
case for Australian accountants surveyed, Food safety
suggesting a cultural element differentiating
Pacific Island accountants from their
Australian colleagues.
These findings are highly relevant to begins at the farm
CEOs, project managers, government
representatives and anyone who is
accountable for the use of public funds.
By: Paul Ije and Vingelle Jimenez
1
2
Three pieces of advice I would give to 1 Dean and HOS - Veterinary Science & Animal Husbandry
2
people in these positions would be: College of Agriculture, Fisheries and Forestry (CAFF)
• to have the financial and governance Fiji National University (FNU)
mechanisms in place to convey news of E: deanagr@fnu.ac.fj and hos-vsah@fnu.ac.fj
project failure as soon as it is known.
ood security does not only encompass adequate supply of food but the food that is available to the public should be of high quality and safe
• to rotate project accountants and to direct for consumption. It is necessary to ensure food safety along the supply chain but the ultimate start of food safety is at the farm, the origin
incoming accountants with exploring of all food. Plants and animals are the primary sources of food. The introduction of biological, chemical and physical hazards during
whether the project is still on track. production, processing, transportation, storage and preparation could create a health risk to the consumer. Contamination of food at any of
• to be mindful that Pacific Island these points should be avoided in order to reduce risk.
accountants might be supporting failing
projects out of respect for superiors. Some food materials may have inherent chemical constituents that may be harmful to the consumer but the most common causes of food hazard are
of bacterial, viral, protozoan and parasitic origin. The important food-borne pathogens of animal origin include Salmonella, Campylobacter,
The investigation into cultural respect for Escherechia coli, Staphylococcus, Clostridium, Yersinia, Listeria, Arcobacter, Mycobacterium, Taenia, Trichinella, Sarcocystis, Toxoplasma gondii and
Why do accountants support projects they know are failing? superiors as it relates to accountants and Cryptosporidium parvum. There is a risk that these pathogens may gain entry to the food chain anytime between the farm and the plate. The presence
the accounting profession has opened up of these pathogens or production of toxins or both can cause diseases in humans.
further research projects within the Pacific
Taking culture to work context - the first in the education sector Another food safety concern is from chemicals, some of which are widely used to control pests on crops and animals or to improve crop and animal
and another in the church setting.
productivity. For example, antibiotics are used to treat and prevent animal diseases, so that the animals can grow to their potential. However, some
Accountants are more than just book- antibiotics may remain in meat, milk and eggs as residue. Other antibiotics may have been used excessively and inappropriately, leading to
found at church level, such as the highly keepers. They are trusted advisors with development of resistance by pathogens that are being targeted. The development of antimicrobial resistance can spread to the human population,
publicised collapse of the Tonga Methodist a unique set of skills that can ensure making it difficult to treat human diseases. Fungal growth occurs on animal feeds during improper and long storage. These fungi produce mycotoxins,
Church in Australia, which impacted more the financial wellbeing of public money which are not only harmful to animals but human consumers of animal products. Some mycotoxins form metabolites that are associated with human
than 20,000 Tongans and owed AUD$21 and project success. Although Pacific conditions such as cancer, gene mutation and immunosuppression.
million. accountants are no different from their
At the heart of these projects are non-Pacific colleagues in continuing to Pesticides, herbicides and fertilizers are commonly applied to crops to increase production, improve quality and extend the storage life but when used
excessively, these chemicals are known to cause cancer, congenital birth defects, reproductive, urinary, nervous and digestive problems in human
accountants who provide financial reports support projects that have been heavily populations.
and advice to assist senior management in financially resourced and championed by
deciding whether to begin or continue with superiors, there is also an element respect
Dr Peni Tupou Fukofuka, Auckland a project. Why are these knowledgeable for hierarchy that can inhibit them from The physical hazards that can be introduced into food during processing include foreign objects such as glass, metal, needles, wood, stones and
University of Technology insiders continuing to support projects on speaking up when projects are financially plastic. These material may choke, cause tissue injury and digestive obstruction of the consumer.
In order to achieve food safety and to ensure that the food is fit for human consumption, biological, chemical and physical hazards should be limited
a path to failure? unworkable.
in food production, starting from the farm level, to handling, storage and preparation. To avoid food-borne pathogens, strict adherence to the food
“Accountants are more than just It’s a question put to more than 500 • Dr Peni Tupou Fukofuka is a lecturer in hygiene practices at the food chain is mandatory. The World Health Organization (WHO) outlined five key steps to safer food. The document serves
book-keepers. They are trusted Australian and Pacific Island accountants to accounting at AUT. as the basis for educational programs to train food handlers and educate the consumers. They are especially important in preventing food-borne
try and understand the tendency to support
illness. The Five keys are:
advisors with a unique set of failing projects, and also to see whether His academic teaching and research
skills... ” cultural respect for superiors, such as has taken him from cities like Canberra, 1. Keep food surfaces clean. Wash all utensils, plates, platters, and cutlery as soon as used.
CEOs or project managers, was influencing Sydney through to remote indigenous 2. Separate raw food from cooked food.
Last year, Tonga’s Prime Minister had the accountants’ support for failing projects. communities in Australia, Papua New 3. Cook food thoroughly, to the appropriate temperature.
unenviable task of fronting to the media Guinea, Fiji and Tonga. His research is 4. Keep food at safe temperatures, both for serving and storage.
- and to his country - announcing Tonga It became apparent through this research focused on exploring the influence of 5. Use safe water and raw materials.
would not be hosting the 2019 Pacific that as more resources are poured into a accounting on various social contexts
Games. A Government spokesman said project, the more hesitant both Australian and how, in return those social contexts Responsible and prudent use of antibiotics in food-producing animals should be followed to prevent the development of antibiotic resistance. Good
agreeing to host the games was a “costly and Pacific Island accountants were to influence accounting. Before joining agricultural practices and biosecurity measures will reduce microbial and chemical hazards. Hazard Analysis of Critical Control Point system (HACCP)
mistake”. Interestingly, there is evidence support decisions that would bring the AUT, Peni taught at the University of principles should be implemented in production and processing of food. It is used to identify and prevent major food health hazard contaminants. To
this failure was known to accountants at the project to a halt, even if there was evidence the South Pacific, completed his PhD ensure the safety of the food products, food safety legislation should be strictly followed by farmers, producers and retailers. All of these processes
Treasury department long before the public it was failing. at Australian National University and are part of the modern curriculum in agricultural training, to ensure that food-borne risks are managed at all points from production to consumption.
announcement was made. worked as an accountant and CEO in
Additionally, a cultural respect for superiors The Fiji National University’s (FNU) College of Agriculture, Fisheries and Forestry (CAFF) is proud to be part of this process.
Other examples of costly failures can be means Pacific Island accountants back a organisations in Tonga.
For more information visit www.fnu.ac.fj/new/ | Call (679) 339 4000 | Email: admission@fnu.ac.fj

Islands Business, June 2019 29