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Venancio Tauringana - Accounting in Africa

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Venancio Tauringana Accounting in Africa

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The African context provides a unique environment for accounting research: the stage of economic and market development is low, corruption is rife and politics often meddles in corporate affairs. Such an environment can affect the nature of accounting and indeed the manner in which accounting is used, which makes accounting research in Africa important and interesting. The 10 papers in this volume were presented at the inaugural African Accounting and Finance Association (AAFA) in 2011 and are based on data from Ghana, Mauritius, Nigeria, Uganda and South Africa. Motivated by the AAFA vision, this special volume provides a source of rich data for academics, practitioners and policy makers with interest in accounting research in Africa to draw upon to inform accounting debate and help provide better understanding of accounting in Africa and beyond.

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ACCOUNTING IN AFRICA RESEARCH IN ACCOUNTING IN EMERGING ECONOMIES Series - photo 1

ACCOUNTING IN AFRICA

RESEARCH IN ACCOUNTING IN EMERGING ECONOMIES

Series Editors: Mathew Tsamenyi and Shahzad Uddin

Recent Volumes:

Volume 1:

Research in Third World Accounting Edited by R. S. Olusegun Wallace, John M. Samuels and Richard J. Briston

Volume 2:

Research in Third World Accounting Edited by R. S. Olusegun Wallace, John M. Samuels and Richard J. Briston

Volume 3:

Research in Accounting in Emerging Economies Edited by R. S. Olusegun Wallace

Supplement 1:

Accounting and Development A Special Case for Africa Edited by R. S. Olusegun Wallace, Richard J. Briston, John M. Samuels and Shahrokh M. Saudagaran

Volume 4:

Research in Accounting in Emerging Economies Edited by R. S. Olusegun Wallace, John M. Samuels, Richard J. Briston and Shahrokh M. Saudagaran

Volume 5:

Research in Accounting in Emerging Economies Edited by R. S. Olusegun Wallace, John M. Samuels, Richard J. Briston and Shahrokh M. Saudagaran

Volume 6:

Accounting and Accountability in Emerging and Transition Economies Edited by Trevor Hopper and Zahirul Hoque

Volume 7:

Accounting, Banking and Corporate Financial Management in Emerging Economies Edited by Victor Murinde

Volume 8:

Corporate Governance in Less Developed and Emerging Economies Edited by Mathew Tsamenyi and Shahzad Uddin

Volume 9:

Accounting in Emerging Economies Edited by Mathew Tsamenyi and Shahzad Uddin

Volume 10:

Research in Accounting in Emerging Economiers Edited by Shahzad Uddin and Mathew Tsamenyi

Volume 11:

Accounting in Asia Edited by S. Susela Devi and Keith Hooper

RESEARCH IN ACCOUNTING IN EMERGING ECONOMIES VOLUME 12A

ACCOUNTING IN AFRICA

EDITED BY

VENANCIO TAURINGANA

The Business School, Bournemouth University, UK

MUSA MANGENA

Nottingham Business School, Nottingham Trent University, UK

Accounting in Africa - image 2

United Kingdom North America Japan India Malaysia China

Emerald Group Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2012

Copyright 2012 Emerald Group Publishing Limited

Reprints and permission service

Contact: permissions@emeraldinsight.com

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78190-222-6

ISSN: 1479-3563 (Series)

Accounting in Africa - image 3

Accounting in Africa - image 4

CONTENTS

Inya Egbe, Mathew Tsamenyi and Hadiza Said

Joseph M. Onumah, Ransome Kuipo and Victoria A. Obeng

Irene Nalukenge, Stephen K. Nkundabanyanga and Venancio Tauringana

Joseph M. Onumah, Felix Gariba, Aaron Packeys and Reynolds A. Agyapong

Daniel Carl van der Merwe

Joseph M. Onumah, Nana Y. Antwi-Gyamfi, Mintaah Djin and Dominic Adomako

Sunday C. Okaro and Venancio Tauringana

Joseph M. Onumah and Redeemer Yao Krah

Samuel Nana Yaw Simpson

Jyoti D. Mahadeo and Teerooven Soobaroyen

LIST OF CONTRIBUTORS

Dominic Adomako

Dream Finance Ltd., Accra, Greater Accra, Ghana

Reynolds A. Agyapong

Zenith Bank Ghana Ltd., Premier Towers, Accra, Greater Accra, Ghana

Nana Y. Antwi-Gyamfi

LaunchPad Limited, Accra, Greater Accra, Ghana

Mintaah Djin

Yadco Ghana Ltd., Accra-North, Greater Accra, Ghana

Inya Egbe

Department of Accounting and Finance, Birmingham Business School, University of Birmingham, Birmingham, UK

Felix Gariba

Newmont Ghana Gold Ltd., East Legon, Ghana

Redeemer Yao Krah

Institute of Professional Studies, Legon, Greater Accra, Ghana

Ransome Kuipo

Department of Accounting, University of Ghana Business School, Ghana

Jyoti D. Mahadeo

Department of Management, Faculty of Law and Management, University of Mauritius, Reduit, Mauritius

Musa Mangena

Nottingham Business School, Nottingham Trent University, Nottingham, UK

Irene Nalukenge

Department of Accounting, Faculty of Commerce, Makerere University Business School, Uganda

Stephen K. Nkundabanyanga

Department of Accounting, Faculty of Commerce, Makerere University Business School, Uganda

Victoria A. Obeng

Department of Accounting, University of Ghana Business School, Ghana

Sunday C. Okaro

Department of Accountancy, Nnamdi Azikiwe University, Anambra, Nigeria

Joseph M. Onumah

Department of Accounting, University of Ghana Business School, Ghana

Aaron Packeys

Bharti Airtel Ghana Ltd., Accra, Greater Accra, Ghana

Hadiza Said

Accounting and Finance Group, Hull University Business, University of Hull, Hull, UK

Samuel Nana Yaw Simpson

Department of Accounting, University of Ghana Business School, Ghana

Teerooven Soobaroyen

Centre for Research in Accounting, Accountability and Governance (CRAAG), Southampton Management School, University of Southampton, Southampton, UK

Venancio Tauringana

The Business School, Bournemouth University, Bournemouth, UK

Mathew Tsamenyi

Department of Accounting and Finance, Birmingham Business School, University of Birmingham, Birmingham, UK

Daniel Carl van der Merwe

Department of Accounting and Auditing, Faculty of Military Science, Stellenbosch University, South Africa

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