سال انتشار:
2021
عنوان انگلیسی مقاله:
Accounting and development in Africa
ترجمه فارسی عنوان مقاله:
حسابداری و توسعه در آفریقا
منبع:
ScienceDirect- Elsevier- Critical Perspectives on Accounting, 78 (2021) 102280: doi:10:1016/j:cpa:2020:102280
نویسنده:
Philippe J.C. Lassou
چکیده انگلیسی:
Despite accounting being often seen as a crucial ingredient in economic and social
development for African countries with pressing needs to meet development challenges
(such as alleviating poverty, improving sanitation and public infrastructures, increasing
literacy, and improving health), research on African accounting and development is often
neglected and relegated to the periphery, especially in leading accounting journals. This
Special Issue features a variety of works – theoretically, methodologically, and
empirically spanning a wide range of countries across Africa, seeking to redress this and
provide avenues and questions for further reflection and future research. In particular,
the articles in this Special Issue document the role of accounting in Africa across the
private, public and third sectors, and how the role is constrained and compromised by
the political economy at play in the continent. The constraints and compromises relate
to: (1) external actors, namely international financial institutions, Western governments,
international accounting standard setters, Western accounting associations pursuing
global growth, and the ‘Big 4’ accounting firms; and (2) local actors and circumstances,
such as domestic governments, weak regulation, low accounting capacity, and webs of
corruption. The reported problems with accounting in Africa appear not to reside
primarily in accounting per se, but with how it is conceived, implemented and used to
achieve particular interests, mostly at the expense of social, economic and institutional
development at the domestic level.
قیمت: رایگان
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