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Accounting, Auditing and Accountability Research in Africa

Accounting, Auditing and Accountability Research in Africa

While the papers included in this ebook are commendable for the diverse number of issues and themes, they share a common interest in Africa and extend our understanding of accounting, auditing and accountability practices within the continent. We note that there are challenges for conducting empirical research in public sector accounting and accountability in Africa, as it is elsewhere, but the democratization occurring in various SSA countries (including but not limited to Ghana, Nigeria, Gambia, Kenya and South Africa) presents a tremendous opportunity for fieldwork in the continent. Furthermore, the changing political landscape in South Africa over the last two decades, presents a unique and very rich empirical base for interdisciplinary accounting research. These research opportunities form the bases for our optimism that this special issue of AAAJ would set the stage for future research on Africa. In particular, we anticipate that the special issue should encourage more collaborative interdisciplinary accounting and accountability research from academics based in the African continent and beyond.


Accounting, auditing and accountability research in Africa: recent governance developments and future directions,Anglo American Corporation and the South African State: A contextual analysis of annual reports 1917-1975,International Advocacy NGOs, Counter Accounting, Accountability and Engagement,Public-sector reforms and balanced scorecard adoption: an Ethiopian case study,The accounting profession and education: The development of disengaged scholarly activity in accounting in South Africa,The Nature and Potential of Corporate Governance in Developing Countries: Zambian Perceptions,Tools of Accountability: Protecting Microfinance Clients in South Africa?,Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society

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