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Accounting, Accountability and Global Development: Key Empirical Perspectives

Special issue call for papers from Journal of Accounting in Emerging Economies

Guest Editors:

Thankom Arun,  Kelum Jayasinghe and Junaid Ashraf

Purpose of this special issue

We aim to advance the discussion around newer and alternate perspectives on accounting and accountability in global development with a particular focus on emerging economies.

The changing landscape of global development challenges warrants a closer interaction between diverse constituents, practices and policies to deliver sustainable results. This opens up a great scope for newer and alternate perspectives on accounting and accountability to mainstream development activities. While the importance of language and techniques of accounting in establishing public accountability have been emerged as a key variable in global development since 1980s as part of the debates on ‘good governance’ and ‘effective institutions’ (Neu et al., 2009; Tauringana and Mangena, 2012; Soobaroyen & Ntim, 2013; Ntim, 2015; Goddard et al., 2015), the post 2015 discussions broadened its focus into other key elements of good governance; transparency, participation and inclusion (Hopper et al., 2009, 2012;  Jayasinghe et al, 2015; Uddin et al, 2017).

Recent results suggest that government-led, large-scale social accountability programs can strengthen communities' ability to improve service delivery (Fiala, N; Premand, P. 2018). It is imperative to develop a collaborative accountability perspective in regulatory strategies to mitigate risk through ex ante and ex post pathways. For instance, in microfinance, the extent of trade-off between dual objectives and the multiplicity of pathways imperatively calls for systems of checks and balances for the operations of microfinance institutions (Arun and Annim, 2010), as an indication of the need for developing a collaborative perspective on accountability. The collaborative and mutual accountability still featured a major role in aid disbursements, but much more clarity is still required to understand the contribution of multiple accountability structures and processes in global development, particularly in emerging economies.

We believe that this special issue offers a great opportunity to investigate how new and varied concepts and practices change and impact the role of accounting and accountability in global development focusing on emerging economies.

We welcome theoretical/conceptual and empirical submissions. We encourage submissions from authors who presented papers in the first AAEE conference at the University of Essex. We accept research papers using diverse methodological approaches which highlight their policy and practical implications. We expect the authors to generate ideas on how accounting and accountability can enhance economic and social development in emerging economies.


These should be relevant to this special issue include, but are not restricted to, the following:

  • Governance and public sector accounting reforms
  • Accounting controls and institutions in emerging economies
  • Corruption and public accountability
  • Social audit, accounting and accountability
  • Indigenous community and social investment
  • Micro finance, empowerment and social inclusion
  • Participatory budgeting and management control
  • NGOs and third sector accounting practice

Submissions and deadlines

  • Submissions for this special issue will open in early 2019 . The ScholarOne submissions links will be available then
  • Submissions willl close on 31st January 2019.
  • Author guidelines can be found here.
  • Enquiries should be addressed to one of the editors.

PLEASE NOTE: Scholar One will open for submissions in January 2019. Please prepare your submission ready to submit when the system is open.


Arun T., & Annim, S.K (2010) Economic Governance of MFIs: Inside the Black Box, IZA DP No. 5159
Fiala, N; Premand, P. (2018). Social Accountability and Service Delivery : Experimental  Evidence from Uganda. Policy Research Working Paper No. 8449. World Bank, Washington, DC. World Bank.

Goddard, A., Assad, M., Issa, S., Malagila, J. & Mkasiwa, T.A., (2015). The two publics and
institutional theory - A study of public sector accounting in Tanzania. Critical Perspectives on

Hopper, T.,  Uddin, S. N. Tsamenyi, M & Wickramasinghe, D. (2012), Accounting and Development T. Hopper, S. Uddin, M. Tsamenyi, & D. Wickramasinghe, ed., in Handbook of Accounting and Development, London: Edward Elgar, pp. 1-15, 2012.

Hopper,T.  M. Tsamenyi, S. Uddin, D. Wickramasinghe (2012) Handbook of Accounting and Development, London: Edward Elgar, pp. 1-311, 2012.

Hopper,T.  M. Tsamenyi, S. Uddin, D. Wickramasinghe. (2012), Management Control and Privatisation, T. Hopper, S. Uddin, M. Tsamenyi, & D. Wickramasinghe, ed., in Handbook of Accounting and Development, London: Edward Elgar, pp. 206-223, 2012.

Hopper, T., Wickramasinghe, D. and Tsamenyi, M, and Uddin, S.N. (2009). Management Accounting in Less Developed Countries: What We Know and Need to Know, Accounting, Auditing and Accountability Journal, Vol. 22, No. 3, pp. 469-514, 2009.

Jayasinghe, K., Nath, N.D. & Tauringana, V. and Othman, R. (2015) (eds). Public Sector
Accounting, Accountability and Auditing in Emerging Economies. Research in Accounting in
Emerging Economies. Vol. 15. Emerald.

Neu, D. Everett, J. & Rahaman, A.S. (2009), Accounting assemblages, desire, and the body without organs: a case study of international development lending in Latin America, Accounting.  Auditing & Accountability Journal;  Vol. 22, No. 3, pp.319-50.
Ntim, C. G (2016). Corporate Governance, Corporate Health Accounting and Firm Value: The
Case of HIV/AIDS Disclosures in Sub-Saharan Africa. International Journal of Accounting.  Vol.
51. (2/3).

Soobaroyen, T., & Ntim, C. G. (2013). Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. Accounting Forum (Vol. 37, No. 2, pp. 92-109).

Tauringana, V. & Mangena, M. (2012) (eds). Research in Accounting in Africa. Research in
Accounting in Emerging Economies. Vol. 12A. Emerald.

Uddin, S., Mori, Y. and Adhikari, P. (2017) Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story, International Review of Administrative Science (in press).