Accounting in Africa

edited by Venancio Tauringana; Musa Mangena

The African context provides a unique environment for accounting research: the stage of economic and market development is low, corruption is rife and politics often meddles in corporate affairs. Such an environment can affect the nature of accounting and indeed the manner in which accounting is used, which makes accounting research in Africa important and interesting. The 10 papers in this volume were presented at the inaugural African Accounting and Finance Association (AAFA) in 2011 and are based on data from Ghana, Mauritius, Nigeria, Uganda and South Africa. Motivated by the AAFA vision, this special volume provides a source of rich data for academics, practitioners and policy makers with interest in accounting research in Africa to draw upon to inform accounting debate and help provide better understanding of accounting in Africa and beyond

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Year of publication:	2012 ; 1. ed.
Other Persons:	Tauringana, Venancio (ed.) ; Mangena, Musa (ed.)
Publisher:	Bingley, U.K : Emerald
Subject:	Rechnungswesen \| Accounting \| Afrika \| Africa

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Extent:	Online-Ressource (xix, 254 p) ill
Series:	Research in accounting in emerging economies. - Bingley : Emerald, ZDB-ID 2639583-6. - Vol. 12,A
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Sammelwerk ; Collection of articles of several authors
Language:	English
Notes:	Enth. 10 Beitr. Systemvoraussetzungen: Acrobat Reader FRONT COVER; ACCOUNTING IN AFRICA; COPYRIGHT PAGE; CONTENTS; LIST OF CONTRIBUTORS; LIST OF REVIEWERS; INTRODUCTION; OVERVIEW OF THE PAPERS IN THIS VOLUME; CONCLUSION; ACKNOWLEDGEMENTS; REFERENCES; A STUDY OF THE OPERATIONS OF FORMAL AND INFORMAL CONTROLS IN A MULTINATIONAL SUBSIDIARY IN NIGERIA; INTRODUCTION; MANAGEMENT CONTROL SYSTEMS (MCSS); METHODS; DISCUSSION; CONCLUSION AND IMPLICATION; REFERENCES; APPENDIX: INTERVIEW QUESTIONS GUIDE; EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS OF LISTED FIRMS IN GHANA; INTRODUCTION; LITERATURE REVIEW; DATA AND METHODS; RESULTS; SUMMARY AND CONCLUSIONS REFERENCESLITERACY, EXTERNAL USER-PRESSURE AND QUALITY OF ACCOUNTING INFORMATION OF UGANDAN SMEs; INTRODUCTION AND MOTIVATION; LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT; RESEARCH METHODOLOGY; RESULTS AND DISCUSSION; SUMMARY AND CONCLUSIONS; REFERENCES; APPENDIX: QUESTIONNAIRE; THE BANKING INDUSTRY REQUIREMENTS OF ACCOUNTING GRADUATES IN GHANA; INTRODUCTION; RESEARCH PROBLEM AND QUESTIONS; LITERATURE REVIEW; OVERVIEW OF THE ACCOUNTING EDUCATION IN GHANA; RESEARCH METHODOLOGY; ANALYSIS AND DISCUSSION OF FINDINGS; INTERVIEWS; SUMMARY AND CONCLUSION; REFERENCES APPENDIX A: UNDERGRADUATE DEGREE ACCOUNTING CURRICULAR AT THE UNIVERSITY OF GHANA BUSINESS SCHOOLAPPENDIX B: PROFESSIONAL (CA) AND TECHNICIAN (AT) PROGRAMMES OF ICAG; APPENDIX C: RESEARCH QUESTIONNAIRE; THE USEFULNESS OF STUDENT EVALUATIONS FOR ENHANCING THE EFFECTIVENESS OF TEACHING OF FINANCIAL ACCOUNTING STUDENTS AT A SOUTH AFRICAN UNIVERSITY; INTRODUCTION; LITERATURE REVIEW; DATA AND METHODOLOGY; RESULTS AND DISCUSSION; MULTIPLE REGRESSION RESULTS; CONCLUSION AND RECOMMENDATIONS; REFERENCES; APPENDIX: STUDENT EVALUATION QUESTIONNAIRE ETHICS AND ACCOUNTING EDUCATION IN A DEVELOPING COUNTRY: EXPLORATORY EVIDENCE FROM THE PREMIER UNIVERSITY IN GHANAINTRODUCTION; LITERATURE REVIEW; RESEARCH METHODOLOGY; RESULTS AND DISCUSSIONS; CONCLUSION; NOTES; REFERENCES; APPENDIX A: QUESTIONNAIRES: ETHICS AND ACCOUNTING EDUCATION IN A DEVELOPING COUNTRY: EXPLORATORY EVIDENCE FROM THE PREMIER UNIVERSITY IN GHAN; 1. INTERVIEW FORM; FROM SAS TO IFRS: AN INVESTIGATION OF NIGERIA TRANSITION ROAD MAP IMPLEMENTATION PROBLEMS; INTRODUCTION; LITERATURE REVIEW; RESEARCH METHOD; RESULTS AND DISCUSSION; SUMMARY AND CONCLUSION; REFERENCES BARRIERS AND CATALYSTS TO EFFECTIVE INTERNAL AUDIT IN THE GHANAIAN PUBLIC SECTORINTRODUCTION; BACKGROUND; LITERATURE REVIEW; METHODOLOGY; DISCUSSION OF RESULTS; SUMMARY OF FINDINGS; CONCLUSIONS AND RECOMMENDATIONS; REFERENCES; DEVELOPMENTS IN PUBLIC SECTOR ACCOUNTING PRACTICES: THE GHANAIAN EXPERIENCE; INTRODUCTION; OVERVIEW OF THE LITERATURE; RESEARCH METHODOLOGY; DISCUSSIONS OF PUBLIC SECTOR ACCOUNTING PRACTICES IN GHANA; PRACTICES AND CHANGES DURING POST-COLONIALISM AND PRE-SPONSORED REFORM; DEVELOPMENTS DURING THE REFORMS AND POST-REFORM ERA; CONCLUDING REMARKS; NOTE; REFERENCES CORPORATE GOVERNANCE IMPLEMENTATION IN AN AFRICAN EMERGING ECONOMY: THE CASE OF STATE-OWNED ENTITIES Electronic reproduction; Available via World Wide Web
ISBN:	1-78190-223-2 ; 978-1-78190-223-3 ; 978-1-78190-222-6 ; 978-1-78190-222-6
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009710940