To write a paper on the harmonisation of tax and financial accounting rules over the last century by evaluating the following:$-$

$-$ a case for and a case against the complete harmonisation of rules for financial accounting and taxation from the broader tax and accounting principles.

$-$ the levels and degree of divergence and convergence in rules for tax accounting and financial accounting over periods of time

$-$ what are contentious and controversial issues in adoption of common rules for tax and accounting

$-$ Case Study of Fiji's and Australia's tax laws to illustrate areas of integration with financial accounting

$-$ reference to $10$ recent articles published in top journals