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
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
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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)
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 |
LIST OF REVIEWERS