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Accounting and Governance in Africa - Contributions and Opportunities for Further Research

Soobaroyen, Teerooven and Tsamenyi, Mathew and Sapra, Haresh (2017) 'Accounting and Governance in Africa - Contributions and Opportunities for Further Research.' Journal of Accounting in Emerging Economies, 7 (4). 422 - 427. ISSN 2042-1168

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Abstract

Purpose: This paper reviews and reflects on the contributions of the Journal of Accounting in Emerging Economies’ special issue on accounting and governance in Africa. Design/methodology/approach: The themes and contributions from the accepted papers are identified and discussed in relation to prior research and potential for further studies. Findings: Key aspects of boards and corporate governance, audit reporting and quality and government accounting practices are revealed as mechanisms which, in some cases, did have some consequences in the African context. However, in other cases, accounting or governance mechanisms appear to be at the periphery of organisational practice and exhibit little influence on decision making and accountability. Limitations and implications: Whilst this paper does not provide a systematic review of the literature in the African context, it provides relating to special issue’s contributions on corporate governance, audit and government accounting on the continent. Originality/value: This special issue extends the burgeoning scholarship in African accounting and governance and provides directions and opportunities for future research. Keywords:

Item Type: Article
Uncontrolled Keywords: accounting, governance, Africa
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 19 Oct 2017 12:29
Last Modified: 31 Jan 2020 12:15
URI: http://repository.essex.ac.uk/id/eprint/20513

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