Accounting, Auditing & Accountability Journal: Volume 30 Issue 6

Accounting, auditing and accountability research in Africa: Recent governance developments and future directions

Robert Ochoki Nyamori, Abu Shiraz Abdul-Rahaman, Grant Samkin

The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper…

Public-sector reforms and balanced scorecard adoption: an Ethiopian case study

Belete Jember Bobe, Dessalegn Getie Mihret, Degefe Duressa Obo

The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a…

The nature and potential of corporate governance in developing countries: Zambian perceptions

Shikaputo Chanda, Bruce Burton, Theresa Dunne

The purpose of this paper is to provide detailed findings regarding the perceived role of corporate governance in Zambia. There have been no detailed studies of opinions in a…

Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society

Owolabi Bakre, Sarah George Lauwo, Sean McCartney

The purpose of this paper is to investigate the claim that Western accounting reforms, in particular the adoption of International Public Sector Accounting Standards (IPSASs…

International advocacy NGOs, counter accounting, accountability and engagement

Mercy Denedo, Ian Thomson, Akira Yonekura

The purpose of this paper is to explore how and why international advocacy NGOs (iaNGOs) use counter accounting as part of their campaigns against oil companies operating in the…

Tools of accountability: protecting microfinance clients in South Africa?

Lisa Marini, Jane Andrew, Sandra van der Laan

The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In particular…

The accounting profession and education: The development of disengaged scholarly activity in accounting in South Africa

Grietjie Verhoef, Grant Samkin

The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African…

Anglo American Corporation and the South African State: A contextual analysis of annual reports 1917-1975

Theresa Hammond, Christine Cooper, Chris J. van Staden

The purpose of this paper is to examine the complex and shifting relationship between the Anglo American Corporation (Anglo) and the South African State (“the State”) as reflected…