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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda
ترجمه فارسی عنوان مقاله:
چندگانه حسابداری در آفریقا: دستور کار تحقیقاتی
منبع:
ScienceDirect- Elsevier- Critical Perspectives on Accounting, 78 (2021) 102234: doi:10:1016/j:cpa:2020:102234
نویسنده:
Konan A. Seny Kan
چکیده انگلیسی:
This paper reviews the accounting literature on Africa development using the notion of
polycentricity. The revived debates on accounting in developing countries indicate the
need to link accounting and development, which implies that the accounting literature
neglects the elements to do so. We question this starting from two points of reasoning.
First, the exclusion of scholarly contributions from less developed countries in the
international academic debates has been widely acknowledged. Second, over recent
years, numerous contributions on organizational and accounting issues have appeared,
but are too fragmented to constitute a coherent academic and intellectual corpus. Our
review draws on 171 papers on accounting research on Africa in 33 accounting journals
over the past four decades, utilizing an accounting and development research framework
of polycentricity, which has two major features: actors intervening at three analytical
levels (constitutive, collective, and operational) and their actions, to identify areas that
may sustain the growing momentum of accounting and development research.
keywords: افریقا | حسابداری | توسعه | چندگانه | تجزیه و تحلیل نهادی و توسعه | بررسی ادبیات | Africa | Accounting | Development | Polycentricity | Institutional Analysis and Development | Literature review
قیمت: رایگان
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