Abstract

The literature on Pacific Island business activity is relatively small. Acknowledging the dilemma associated with a statistical approach, progress can be achieved by employing a qualitative research approach. The paper discusses traditional talanoa as a method for collecting information about Pacific businesses. Talanoa is a popular and preferred means of communication that captures the traditions and protocols of the Pacific Islands. Its merits are discussed here alongside that of both formal and informal interviews. Much can be gained from the use of talanoa for research into the business and accounting practices of Pacific businesses, as written records capturing their experiences and practices are often not recorded. Such knowledge is entrenched in an oral history and in the stories of their journey. Based on talanoa sessions with Tongan businesses in Auckland New Zealand, the paper seeks to establish the appropriateness of talanoa as an alternative method for collecting information from Pacific Island people.