Artikel

Colonisation and accounting development in Sub-Saharan Africa

Sub-Saharan Africa (SSA) was colonised for about a century by the British, French and other European countries. Therefore, we examine these forms of colonisation on accounting development in Africa. We use a description-explanatory approach to show how three forms of colonisation have driven the development of accounting in Africa during and post-colonisation era. This paper defines driving forces during the colonisation period as ex-ante driving forces, and after independence, as ex-post driving forces. We identify among the ex-ante driving forces, governance, economic policy, education and language influenced accounting systems/practices, and they are still predominant. Regarding the ex-post, we found four ex-post driving forces that impact accounting in SSA, which supports the instrumental form of accounting colonisation. These four driving forces are foreign aid, foreign trade liberalisation, membership in international associations and prevalence of foreign ownership. This paper provides insights into how accounting practices have evolved in Africa and how colonisation has driven different accounting systems across the continent. Unlike prior studies, which are limited to pre or post-colonial eras, we provide an understanding of accounting development during the colonial and post-colonial era. Therefore, we demonstrate how colonisation still influences accounting development even after independence in many African countries.

Sprache
Englisch

Erschienen in
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-18

Klassifikation
Management
Thema
Accounting
colonisation
colonisers’
driving forces
Sub-Saharan Africa

Ereignis
Geistige Schöpfung
(wer)
Tawiah, Vincent
Oyewo, Babajide Michael
Doorgakunt, Lakshi Devi Boolaky
Zakari, Abdulrasheed
Ereignis
Veröffentlichung
(wer)
Taylor & Francis
(wo)
Abingdon
(wann)
2022

DOI
doi:10.1080/23311975.2022.2087465
Letzte Aktualisierung
20.09.2024, 08:22 MESZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Tawiah, Vincent
  • Oyewo, Babajide Michael
  • Doorgakunt, Lakshi Devi Boolaky
  • Zakari, Abdulrasheed
  • Taylor & Francis

Entstanden

  • 2022

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