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). pp. 422-427. DOI https://doi.org/10.1108/JAEE-10-2017-0101
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). pp. 422-427. DOI https://doi.org/10.1108/JAEE-10-2017-0101
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). pp. 422-427. DOI https://doi.org/10.1108/JAEE-10-2017-0101
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 |
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Uncontrolled Keywords: | accounting; governance; Africa |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 19 Oct 2017 12:29 |
Last Modified: | 30 Oct 2024 16:27 |
URI: | http://repository.essex.ac.uk/id/eprint/20513 |
Available files
Filename: PDF_Proof JAEE-10-2017-0101.PDF