Abstract
This paper explores and synthesizes the development of accounting in Samoa and the possible motivations for accounting from the perspective of institutional theory. The motivation for this paper is a belief that a focus on institutional theory will help to produce a better defined theory for scholars to accumulate knowledge about the development of accounting. It considers the possible development of accounting in relation to three pillars: regulatory, normative and cognitive institutions. To explore the development of accounting, an archival documentary review of pertinent reports and legislations was employed for the data collection. The findings lead to an understanding of the development of accounting in two institutional contexts involving (i) direct regulatory pressures (including international reporting standards and aid donor requirements) and (ii) accounting profession (conformance with CPA). The differences between these institutional influences on accounting development are discussed to provide insights into the development of accounting in Samoa for policy makers, academics and the accounting profession.
Keywords: accounting development, institutional theory and accounting profession
