Lecturer
BA, Double Degree Accounting, Finance and Mathematic – USP
MA, Master of Accounting and Financial Management – La Trobe (Australia)
PhD, Accounting – University of Otago (New Zealand)
Tel +64 3 479 9072
Office 4.08
Email iki.uele@otago.ac.nz
Background
Iki Mafi Uele holds an impressive academic and professional background. With a PhD in Accounting University of Otago, Uele's journey began with a BA Double Degree in Accounting, Finance, and Mathematics from the University of the South Pacific, followed by an MA in Accounting and Financial Management from La Trobe University Australia.
Uele's career includes roles as a teacher and lecturer in Tonga, a program and training manager, and curriculum leader. Uele's experience spans various countries, including Tonga, Tokelau, Fiji, New Zealand and Australia. Notably, Uele has received distinctions and scholarships, such as Cambridge Scholarship and Otago Pacific PhD Scholarship Award, and has a track record of successful research grant applications.
In the academic realm, Uele has made significant contributions, both in teaching and research. Uele's teaching activities primarily focus BSNS115 and ACCT 222 Cost and Management Accounting, where they have innovatively established clinic sessions to assist students in grasping challenging concepts. Outside of academia, Uele has held significant leadership positions within departments and has contributed to the community serving on the Board of Trustees for the Pacific Trust Otago.
Research interests
- Audit independence and quality
- Accountability of hybrid organisations
- Publicness of financial reports
- Accountability and transparency
- Impressive or cosmetic accounting
- Indigenous accounting research methods
- Pacific accounting
- Ocean accounting
Publications
Uele, I. M., Ranasinghe, D., & Akroyd, C. (2026). Microfoundations of accountability when transparency is constrained: Moral and relational practices in Tonga's public sector. Accounting, Auditing & Accountability Journal. Advance online publication. doi: 10.1108/aaaj-04-2025-7916 Journal - Research Article
Norris, E., & Uele, I. M. (2026). From compliance to cultural continuity: Māori non-profit resilience as an exemplar for global reporting. Meditari Accountancy Research, 34(7), 295-325. doi: 10.1108/medar-11-2025-3413 Journal - Research Article
Norris, E., & Uele, I. M. (2025, December). Kia pakari tonu ai: How Māori NPOs conceptualise resilience. Verbal presentation at the Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference, Melbourne, Australia. Conference Contribution - Verbal presentation and other Conference outputs
Uele, I., Seve, F., Lauano, M. S., Petaia, M., Sila, L. F., & Walton, S. (2025, December). Challenges auditors face in conducting performance audits focused on organisational resilience in developing countries: The case of Samoa. Verbal presentation at the Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference, Melbourne, Australia. Conference Contribution - Verbal presentation and other Conference outputs
Uele, I. M., Ranasinghe, D., Kumarasinghe, S., & Whiting, R. (2024, December). The role of publicness: The enabling and constraining factors that influence accountability and transparency, and government employees' perspective. Verbal presentation at the Australasian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference, Christchurch, New Zealand. Conference Contribution - Verbal presentation and other Conference outputs