Qualitative research Accounting body in Samoa 1 Accounting in developing countries 1 Accounting profession in Samoa 1 Audit practice 1 Cultural identity 1 Development 1 Diasporic media 1 Digital divide 1 Environmental changes and influences 1 Environmental matters 1 Face to face interviews 1 Financial auditing 1 Financial reporting 1 ICT 1 Institutional theory 1 Legitimacy theory 1 Mainstream media 1 Minority media 1 Neo-Institutional sociology 1 Questionnaires 1 Regulative, Normative and cultural-cognitive pressures 1 Rural villages 1 Samoa 1 Samoa Institute of Accountants (SIA) 1 Talanoa method 1 Telecentres 1