Professionalisation of accounting in developing countries: 25 years of research
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 27 July 2021
Issue publication date: 3 February 2022
Abstract
Purpose
The purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This paper focusses on developing countries (DCs) and suggests a future research agenda. In recent decades, many DCs have undergone reforms in the professionalisation of accounting (PA).
Design/methodology/approach
Extant research articles are selected from major accounting journals between 1995 and 2020 for the review. A conceptual analysis of the selected literature is presented to evaluate the focus and scope of existing work.
Findings
Previous empirical research on DCs has focused on the state and political ideology, religion and Sharia law, racial/class discrimination, colonialism and closure (e.g. the monopolisation of accounting work). Also, a complex set of globalisation, political, economic, and social contexts. In particular, a strong tradition of British accounting associations providing accounting qualifications in DCs is noted. Future research should aim to examine such issues as the politics of decolonisation, domination, neoliberalism, competition from Western professional associations, accounting in state-owned organisations, government accounting reforms, and social and environmental accounting issues.
Research limitations/implications
This paper covers only PA research in high-ranked English language accounting journals and chapters of a monograph. Accounting research published in other languages and lower-ranked journals could be imperative sources as well but not included in this study.
Originality/value
While PA has been explored in a variety of locations and from different perspectives in Western countries, a review in DCs was lacking.
Keywords
Acknowledgements
The helpful comments from the two anonymous referees on earlier drafts of this paper are gratefully appreciated and acknowledged.
Citation
Yapa, P.W.S. (2022), "Professionalisation of accounting in developing countries: 25 years of research", Accounting, Auditing & Accountability Journal, Vol. 35 No. 2, pp. 439-462. https://doi.org/10.1108/AAAJ-04-2018-3455
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited