By Venancio Tauringana,Musa Mangena,Shahzad Uddin, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinanceLanguage(s): EnglishOn sale date: 31.12.2012Street date: 31.12.2012
The African context presents a different setting for accounting examine: the level of monetary and marketplace improvement is low, corruption is rife and politics usually meddles in company affairs. Such an atmosphere can impact the character of accounting and certainly the style during which accounting is used, which makes accounting study in Africa vital and fascinating. the ten papers during this quantity have been awarded on the inaugural African Accounting and Finance organization (AAFA) in 2011 and are in response to facts from Ghana, Mauritius, Nigeria, Uganda and South Africa. inspired through the AAFA imaginative and prescient, this targeted quantity presents a resource of wealthy information for teachers, practitioners and coverage makers with curiosity in accounting learn in Africa to attract upon to notify accounting debate and support supply greater figuring out of accounting in Africa and past.
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Extra resources for Accounting in Africa
All these are among the different accounting issues on which there is limited research and research into these areas could help policymakers and practitioners in developing accounting regulation and practice in Africa. It is interesting to note that despite the heterogeneous nature of themes addressed by the papers, one common element is the use of the questionnaire as the principal data collection method. There are two possible reasons for this. The first reason is that, with the exception of South Africa, there is a lack of databases for accounting data in Africa that researchers can easily access.
In the same vein, the company’s revenues increased by 40% over the same period with the studied subsidiary accounting for 22%. 5 million US dollars at the end of 2007. The CEO is at the zenith of the hierarchy and is involved in the formulation of policies and decision making at the top echelon of the organization. The CEO delegates authorities and responsibilities to Directors who include; Director of HR & Admin, Director Regulatory Affairs, Director Legal/company secretary and Director Business Process Management.
One limitation of the papers in this volume is that they cover only five countries, thus cannot reflect the nature of accounting in Africa. This is particularly important because the different African countries have different accounting practices, influenced strongly by their colonial history. In this case, because there were a number of different colonial powers in Africa bringing with them their national accounting practices, the nature of accounting differs across Africa. This, indeed, presents research opportunities.
Accounting in Africa by Venancio Tauringana,Musa Mangena,Shahzad Uddin, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinanceLanguage(s): EnglishOn sale date: 31.12.2012Street date: 31.12.2012