Colonisation and accounting development in Sub-Saharan Africa

Artikel

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-18

Classification and Topics

• Classification: Management
• Subject: Accounting ; colonisation ; colonisers’ ; driving forces ; Sub-Saharan Africa

Contributors, Location and Time

• Event: Geistige Schöpfung
• (who): Tawiah, Vincent ; Oyewo, Babajide Michael ; Doorgakunt, Lakshi Devi Boolaky ; Zakari, Abdulrasheed
• Event: Veröffentlichung
• (who): Taylor & Francis
• (where): Abingdon
• (when): 2022

Further information

• DOI: doi:10.1080/23311975.2022.2087465
• Last update: 10.03.2025, 11:43 AM CET