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Accounting and Governance in Africa

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

Guest editors:

Teerooven Soobaroyen, University of Essex, UK.
Mathew Tsamenyi, China Europe International Business School (CEIBS), Africa, Ghana.
Haresh Sapra, University of Chicago Booth School of Business, USA.

What is the issue about?

The role and consequences of accounting and governance practices in the developing world continue to draw significant attention from practitioner, researcher and policy-maker circles, particularly in terms of how can such practices be made to ‘work’ for the benefit of businesses, governments, and societies more widely. Of interest to this special issue is the case of the African continent which has witnessed some recent noticeable uplifts in economic and social outcomes, albeit on a selective basis with many countries still plagued by conflict, deficiencies in health and educational systems, corruption, fragile civil societies, limited markets and private sector development, over-bearing multinationals, weak governments and a lack of effective political leadership. Many African countries continue to heavily rely on donor programmes coordinated by different supranational institutions and/or several developed countries but there have also been new economic relationships forged with other fast emerging economies such as China, Brazil and India. When considering these different factors, concerns and developments, questions arise as to the role played by accounting systems and governance practices (defined in their widest sense) in African countries.

Admittedly, research findings on such issues have already been emerging as noted by recent work, reviews and special issues e.g. in public sector accounting (Goddard et al., 2015; Jayasinghe et al., 2015; Gaspar & Mkasiwa, 2015; van Helden and Uddin, 2016), management accounting and control (Hopper et al., 2009), and financial accounting, disclosure and governance (Tauringana and Mangena, 2012; Soobaroyen & Ntim, 2013; Adegbite et al., 2013; Ntim, 2015). The increased research focus can also be attributed to the broader and more active remit adopted by African-based academic bodies such as the Southern African Accounting Association (SAAA), and more recently the African Accounting and Finance Association (AAFA), through the organisation of academic conferences and research capacity building events. Yet, at the same time, there remains a dearth of accounting and governance research in Africa, particularly outside the larger and more economically dynamic African nations (e.g. Ghana, Nigeria, and South Africa) and Anglophone contexts (Lassou and Hopper, 2015).

Consequently, this special issue by the Journal of Accounting in Emerging Economies (JAEE) invites empirical or theoretical papers that study accounting and/or governance practices in Africa. We welcome original work which adopts any theoretical perspective or methodological approach, inclusive of single country or cross-country designs. The following is only an indicative list of themes of interest and the guest editors would welcome requests for further consideration:

  • Role, implementation, regulation and/or consequences of corporate governance codes, practices and related guidelines.
  • Governance reforms and practices in the public sector or state-owned agencies.
  • Development and/or design of management accounting and control practices.
  • Emergence, operation and/or regulation of accounting, audit and related professions (e.g. taxation and advisory services).
  • Implementation and/or consequences of financial accounting or auditing standards.
  • Reporting of social, environment and other forms of voluntary disclosure by companies or other entities.
  • The role and influence of multinational companies on African local accounting and/or governance practices.
  • Public sector accounting and/or third sector accounting practices.

Submissions

  • Submissions for this special issue will close on 31st October 2016.
  • Manuscripts in English should be submitted via ScholarOne Manuscripts.
  • Author guidelines can be found here.
  • When submitting, please choose this Special Issue from the list to avoid delay.
  • Enquiries should be addressed to Teerooven Soobaroyen
  • Early submissions are encouraged.

References   

Adegbite, E., Amaeshi, K., & Nakajima, C. (2013). Multiple influences on corporate governance practice in Nigeria: Agents, strategies and implications. International Business Review, 22(3), 524-538.
Gaspar, A. F., & Mkasiwa, T. A. (2015). Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities. Journal of Accounting in Emerging Economies, 5(4), 424-456.
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 Accounting. doi.org/10.1016/j.cpa.2015.02.002
Hopper, T., Tsamenyi, M., Uddin, S., & Wickramasinghe, D. (2009). Management Accounting in Less Developed Countries: What Is Known and Needs Knowing. Accounting, Auditing & Accountability Journal, 22(3), 469-514.
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.
Lassou, P. J. C., & Hopper, T. (2015). Government accounting reform in an ex-French African colony: The political economy of neocolonialism.  Critical Perspectives on Accounting. doi.org/10.1016/j.cpa.2015.10.006.
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), forthcoming.
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.
van Helden, J., & Uddin, S. (2016). Public sector management accounting in emerging economies: A literature review. Critical Perspectives on Accounting. doi.org/10.1016/j.cpa.2016.02.003