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 dev...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2022-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2087465 |
| _version_ | 1828793186977316864 |
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| author | Vincent Tawiah Babajide Michael Oyewo Lakshi Devi Boolaky Doorgakunt Abdulrasheed Zakari |
| author_facet | Vincent Tawiah Babajide Michael Oyewo Lakshi Devi Boolaky Doorgakunt Abdulrasheed Zakari |
| author_sort | Vincent Tawiah |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-12T03:22:58Z |
| format | Article |
| id | doaj.art-98efe3d2de3645cf855202ad0a489156 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-12-12T03:22:58Z |
| publishDate | 2022-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-98efe3d2de3645cf855202ad0a4891562022-12-22T00:40:08ZengTaylor & Francis GroupCogent Business & Management2331-19752022-12-019110.1080/23311975.2022.2087465Colonisation and accounting development in Sub-Saharan AfricaVincent Tawiah0Babajide Michael Oyewo1Lakshi Devi Boolaky Doorgakunt2Abdulrasheed Zakari3Dublin City University, Dublin, IrelandDepartment of Accounting, School of Business University of Southampton, United KingdomDepartment of Accounting School of Business, University of SouthamptonSchool of Management and Economics, Center for Energy and Environmental Policy Research Beijing Institute of Technology, Beijing, ChinaSub-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.https://www.tandfonline.com/doi/10.1080/23311975.2022.2087465AccountingcolonisationSub-Saharan Africacolonisers’ driving forces |
| spellingShingle | Vincent Tawiah Babajide Michael Oyewo Lakshi Devi Boolaky Doorgakunt Abdulrasheed Zakari Colonisation and accounting development in Sub-Saharan Africa Cogent Business & Management Accounting colonisation Sub-Saharan Africa colonisers’ driving forces |
| title | Colonisation and accounting development in Sub-Saharan Africa |
| title_full | Colonisation and accounting development in Sub-Saharan Africa |
| title_fullStr | Colonisation and accounting development in Sub-Saharan Africa |
| title_full_unstemmed | Colonisation and accounting development in Sub-Saharan Africa |
| title_short | Colonisation and accounting development in Sub-Saharan Africa |
| title_sort | colonisation and accounting development in sub saharan africa |
| topic | Accounting colonisation Sub-Saharan Africa colonisers’ driving forces |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2022.2087465 |
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