Editor: Ellie Meleisea

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In Samoan classrooms, student silence or lē-tautala is a cultural communication practice, as it is in the community. The most significant meaning promoted in the home context is that of respect for elders or visitors, but as this paper explains, lē-tautala has multiple meanings. This paper reports on the findings of a doctoral study that unpacked lē-tautala. It looks at the multiple meanings communicated via the practice of lē-tautala and the consequences of requiring students to speak when their cultural inclination tells them not to. This paper also highlights some implications of the cultural practice of lē-tautala for teachers of Samoan students both in Samoa and elsewhere.

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The development of accounting in Samoa is an important part of its present and future economic wellbeing. This paper traces the development of accounting in Samoa from the 1950s through to the present day. In particular, it brings to the forefront the challenges that have shaped its development and highlight the issues that are likely to influence its future. The study is based on a series of talanoa sessions (semi-structured interviews) with accountants, entrepreneurs, auditors and members of the business community in Samoa.

The study was qualitative and used the embeddedness theory as the framework of analysis. The findings suggest that the current status of the accounting profession is a product of influences both external and internal to Samoa. The external influences, including international trade, foreign direct investments and globalisation, have introduced practices that were foreign to Samoan society. The internal influences, which characterise Samoan culture and society, play an equally significant role in the development of accounting in terms of the regulatory framework and the practice of accounting.

The development of accounting in Samoa has not always been straightforward, as local collective cultural paradigms have clashed with the individualistic philosophies of the West. Its future development is likely to continue to resemble the past: a long and winding road. The findings of this study are expected to assist in the development of policy relating to the profession and to benefit practitioners who are confronted with these challenges on a daily basis.

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The concept of a village as existing as a socially, politically, economically and spatially bounded entity has been overtaken by reality. As migration has gained momentum since WWll, many villages have become increasingly dispersed entities. Nevertheless, the strong bonds in Samoan society ensure that many of those who leave the village retain ties to the village and contribute to its life in a variety of ways. The expatriate members of villages continue to exert influence, in varying degrees, on the social, political and economic activity within the village. This reality has both strengthened traditional villages by giving them access to new resources, but it has also weakened them by making them increasingly dependent on these relatively new expatriate-controlled resources. This paper focuses on the development of villages’ larger global footprints and raises questions about the sustainability of these resource flows.

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