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The purpose of this paper is to investigate accounting and performance reporting practices embraced in the midst of a pluralistic institutional environment of an emerging economy (EE), Zambia. The research is necessitated due to the increased presence and influence of donor institutions whose information needs may not conform to the needs of local citizens in many EEs.

The study draws on institutional pluralism and Ekeh’s post-colonial theory of “two publics” to depict pluralistic environments that are typical of EEs. Primary data were collected through semi-structured interviews with 33 respondents drawn from the main stakeholder groups involved in health service delivery including legislators, policy makers, regulators, healthcare professionals and health service managers. Data analysis took the form of thematic analysis which involved identifying, analysing and constructing patterns and themes implicit within the data that were deemed to address the study’s research questions.

Findings indicate that Zambia’s institutional environment within the health sector is highly fragmented and pluralistic as reflected by the multiplicity of both internal and external stakeholders. These stakeholder groups equally require different reporting mechanisms to fulfil their information expectations.

The multiple reporting practices evident within the health sector entail that the effectiveness of health programmes may be compromised due to the fragmentation in goals between government and international donor institutions. Rather than pooling resources and skills for maximum impact, these practices have the effect of dispersing performance efforts with the consequence of compromising their impact. Fragmented reporting equally complicates the work of policy makers in terms of monitoring the progress and impact of such programmes.

Beyond Goddard et al. (2016), the study depicts the usefulness of Ekeh’s theory in understanding how organisations and institutions operating in pluralistic institutional environments may be better managed. In view of contradictory expectations of accounting and performance reporting requirements between the civic and primordial publics, the study indicates that different practices, mechanisms and structures have to be embraced in order to maintain institutional harmony and relevance to different communities within the health sector.

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country. Nigeria is the institutional setting for the study.

Adopting an institutional theory perspective and a survey protocol of urban residents in the country, the study presents evidence on the whistleblowing program introduced in 2016. Nigeria’s whistleblowing initiative targets all types of corruption, including corporate fraud.

This study finds that, even in the context of a developing country, whistleblowing is supported as an accountability mechanism, but the intervention lacks awareness, presents a high risk to whistleblowers and regulators, including the risk of physical elimination, and is fraught with institutional and operational challenges. In effect, awareness of whistleblowing laws, operational challenges and an institutional environment conducive to venality undermine the efficacy of whistleblowing in Nigeria.

The study presents a model of challenges and opportunities for whistleblowing in a developing democracy. The authors argue that the existence of a weak and complex institutional environment and the failure of program institutionalization explain those challenges and opportunities. The authors also argue that a culturally anchored and institutionalized whistleblowing program encourages positive civic behavior by incentivizing citizens to act as custodians of their resources, and it gives voice to the voiceless who have endured decades of severe hardship and loss of dignity due to corruption.

A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.

A reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.

A majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.

The paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.

Public sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.

An original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

The purpose of this paper is to examine the emerging corruption complex in Nigeria, the cultural nexus that influence its enculturation, dynamics and the amoral values that tend to shape it.

The paper drew data largely from documentary and empirical secondary sources for analysis.

Current institutional responses are not effective and cannot be sustainable in the fight against corruption. The enculturation process needs to be countered through measures other than arrest, prosecution and punishment to include mass mobilisation, values orientation, conscientisation and sensitisation of Nigerians on the evils of corruption.

The endemicity of corruption in Nigeria suggests the multiplicity of its causative factors. But this study focuses only on primordial cultural fault line which hinders collective conscience in the fight against corruption.

Implementing the suggestions on moral awakening – value orientation, conscientisation, mass mobilisation and sensitisation – is thought of as enthronement of national values as opposed to primordial ethnic cultural values. It would complement the legal remedies in the fight against corruption.

The building of character of Nigerians alongside existing laws on corruption will checkmate emerging culture of corruption that is attracting adherents in both business and bureaucratic activities in the countries.

The paper takes a cultural perspective and explains how primordial cultural values inhibit natural cultural values to enthrone amoral values that have contributed to the emergence corruption complex in Nigeria.

The purpose of this paper is to problematise the concept of corruption as it is used in the African context by exposing the weaknesses in the business model used to define corruption and resource the massive yet incompetent anti‐corruption effort. The paper then aims to follow this critique by considering an alternative way of dealing with the awesome dimensions of African corruption.

The paper utilises in‐depth secondary source analysis, applying critical theory.

Corruption's main interpretive framework, neo‐liberalism, is exposed as dominating, business‐centric and non‐utilitarian. A new paradigm with a strong ethnographic texture is presented.

The paper for the first time co‐analyses two contending paradigms for the construction of African corruption in the context of the global economic crisis.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Much of the vocabulary of digital rights have not been translated into Kiswahili. This means that technology experts and digital rights defenders often use English words when they are discussing technology. This contributes to the frailty of efforts to defend digital rights because those who attempt to explain the importance of these issues to the broader societies are forced to rely on English vocabulary that is not rooted in or connected to Kiswahili contexts. This paper aims to discuss the importance of inviting people to use African languages on the internet.

Kiswahili is the most widely spoken African language in the world. Nearly 140 million people in East Africa speak Kiswahili as a first or second language, including in Kenya and Tanzania where it is the national language. There is a long history of Kiswahili writing, publishing and cultural production in Kiswahili. Kiswahili is also the only African language that is an official language at the African Union. Even so, Kiswahili lags behind significantly in the development of a vocabulary and grammar of technology.

Beyond vocabulary, the use of African languages online is important to strengthening democracy on the internet because language is keenly connected to identity. Efforts to translate the vocabulary of technology into Kiswahili are aimed at encouraging societies in East Africa to build communities online that represent their interests keenly. This article therefore looks at the importance of language in building society and the efforts by residents of East Africa to decolonise the internet, so that they are able to exist in their fullness on the internet. The article further examines the semiotics of language in digital innovation, and the importance of representing Kiswahili language communities properly online in efforts to decolonise the internet. This paper does not presume that Kiswahili is the only African language that can decolonise the internet, because even Kiswahili has a history of domination over other language communities in the region. Rather, the article uses the example of Kiswahili to urge the use of indigenous languages to defend digital diversity.

The importance of this article is in demonstrating the importance of language in the movement to develop digital rights and especially to remove colonial approaches to technology, an issue that, to the best of the author’s knowledge, has never been discussed in relation to the Kiswahili language.

The purpose of this paper is to assess the ethnicisation of corruption in Nigeria. This paper examines the role of ethnicity in promoting corruption, the impact of ethnicity on corruption and the challenge it poses for its combat.

The study uses descriptive analysis and evidence-based research.

The paper found evidence that corruption was deeply rooted in various ethnic groups that people Nigeria, and this is the major factor militating against measures to combat it. The findings are relevant for understanding the dynamics of corruption and strategies to combat it.

The paper’s uniqueness is its departure from the overly researched problems, consequences and causes of corruption to a new area of linking ethnicity to the virulent nature of corruption in Nigeria. It shows a number of evidences of ethnic dimension to corruption escalation in the country.

The purpose of this paper is to reflect on how best to design, implement and assess accounting reforms in Africa.

A cross-disciplinary literature review.

Whilst neopatrimonialism inhibits optimal development, some forms do not block it. Such governance often permeates African politics and reforms directed at its elimination may fail due to a lack of political will. Thus accounting reforms should recognize their political feasibility and be directed at areas congruent with strengthening attributes of a developmental state.

There is a need to evaluate accounting reforms with respect to the level of a country’s development, relate them to its political governance, and evaluate them with respect to incremental rather than absolute achievement of their aims.

Rather than relying on imported “best practice” accounting standards and systems, there is a need for greater indigenous involvement to create systems that meet local needs and circumstances to increase indigenous accounting capacity and will to reform.

Whilst the push to good governance is a desirable ideal, reforms need to be pragmatic with respect to feasibility.

The paper relates recent work on development to accounting reform in Africa which has been neglected by accounting scholars and practitioners.

The purpose of this paper is to shed light on the weaknesses of Nigerian social and political institutions.

Thematic analysis of interview and questionnaire data was undertaken.

The paper locates the Nigerian State as a weak state.

The paper adopted a qualitative research approach which is not generalizable.

Nigeria needs to restructure her social and political institutions otherwise the likelihood of becoming a failed state is indeed very high.

The prevalence of insecurity to lives and property as well as a growing level of poverty in Nigeria will lead to the failure of the Nigerian State.

This paper has immense value for social and political policy in Nigeria.