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This paper examines the alternative frameworks adopted in empirical research in accounting in developed and colonised developing countries, and suggests that a more appropriate methodological framework is necessary to explain the emergence and subsequent development of the accounting profession in the colonised developing countries. In this regard, the paper rejects the claim that the expansion of the Western-based accountancy bodies into colonised developing countries is inevitable. Rather it posits the view that the influences of the U.K.-based Association of Chartered and Certified Accountants (ACCA), the American Institute of Certified Public Accountants (AICPA), the Canadian Institute of Chartered Accountants (CICA) and the dominance of Western accounting practices in the colonised developing world are intertwined with the local historical, global and cultural circumstances. Therefore, the problematique of imperialism is critical and significant for understanding the context in which the accounting profession has developed in former colonised countries. Bearing this in mind, the paper argues, then, that in order to adequately and validly investigates accounting issues in any former colonised developing nation; one has to adopt the frameworks of cultural imperialism and globalisation to fully contextualise the nature of accounting in colonised developing countries.

This chapter examines the current incarnation of African literature as written by a younger generation, less concerned with writing back to the colonial empire, and more with examining issues of migration and the consequences of living in diaspora. It contrasts the concerns and experiences of the older generation of African writers such as Chinua Achebe and Ngugi wa Thiongo with the current generation, especially Chimamanda Ngozi Adichie and Mukoma wa Ngugi.

It engages in literary and cultural analyses of selected texts, revealing how a range of current issues, such as women’s rights, are discussed therein.

A new generation of African writers, many having already been through the migratory experience before writing, are engaging a range of issues that are no longer identical to those concerning writers of the immediate colonial experience. Issues of sexuality, migration and post-independence challenges become prominently articulated.

Women’s rights were raised by an earlier generation of African women writers and are seen now not so much as radical positions but as assessments of how men and women are socialised. The ways in which people are encouraged or discouraged from articulating full equality as part of the larger critique of post-independence African states is a focus.

The development of banking in Africa followed the demand of exchange networks from traditional indigenous economies to colonial exchange with the European world. The establishment of European banking institutions reflected the needs of the capitalist economy introduced by colonialism. The banking management of late nineteenth century and early twentieth century European banks adhered to the interests of shareholders. This chapter shows the emergence of well-managed banks in Africa, but after decolonization the political economy of African independence resulted in state capturing of financial institutions in most African countries. The South African banking system developed in close adherence to the British model. State-owned post-independence banks in Africa failed to deliver the development envisaged. The chapter shows the adverse impact of global economic developments on Africa, resulting in high debt levels. Structural adjustment of African economies and new market-oriented policies allowed the development of locally owned private banking institutions. The high-cost structure of the formal banking system from the dominant South African banks incentivised the mobile money innovation, an arena where African entrepreneurs lead global markets. Financial inclusion remains low in Africa.

Purpose – This chapter examines developments in public sector accounting practices using evidence from a developing country (Ghana), and explores the motivations for such developments from post-independence to date. This stems from the limited research in public sector accounting particularly on developing countries despite the rich empirical context that they provide for the global research community.

Design/methodology/approach – Advocating for institutional theory, data was gathered from multiple sources including interviews, discussions and documents to achieve the above objectives.

Findings – Evidence gathered shows gradual shift from cash accounting to accrual accounting practices (modified), including computerization of the entire public sector accounting and reporting processes. Indeed, the World Bank and IMF sponsored reform (PUFMARP) instigated many of the major developments in the public sector accounting practices, including the adoption of accrual accounting and deployment of integrated financial management information system.

Research limitations/implications – Findings on developments during the post-colonial period were only based on the analysis of few documentary sources.

Originality/value – The study contributes to the limited studies in public sector accounting from developing countries and Africa in particular. It also extends the application of institutional theory in public sector accounting research.

Implications – Findings inform practitioners and policy-makers on the context-specific factors worth considering in the adoption of public sector accounting practices.

The paper explores the historical evolution of employee voice in Namibia from an employment relations (ER) perspective and in the context of institutional factors such as labour legislation, trade union strategies, company policies and governmental regulations. The first part of the paper provides a brief outline of ER conceptions of voice that are manifest in the recent resurgence of interest in the topic. The next part traces the historical evolution of labour regulation and employee voice in Namibia. It is shown that, in the absence of collective voice and statutory protections, informal voice and occupational solidarity were the primary means of defence available to black workers against oppressive conditions. In the final part, an outline of some key features of employee voice in contemporary Namibia is provided. The analysis shows that systems of employee voice are fundamentally a manifestation of the balance of powers at a particular time and place. It is therefore crucial to link voice preferences and behaviours in the workplace to specific preconditions and to highlight the limiting factors that serve to constrain choice.

This chapter focuses on the development of concordance theory with respect to India's civil–military relations and Pakistan's early yet significant state of discordance, which led to subsequent domestic military interventions. On a regional level, discordance is far more prevalent, and India operates in a South Asian environment where domestic military interventions are not uncommon – Pakistan, Bangladesh, and Sri Lanka being clear examples.

Moreover, the influence of China in the region cannot be overlooked, since India's defense policy is often a reaction to the role of China and the presence of conventional and nuclear forces. The proliferation of nuclear weapons, in particular, threatens a delicate balance in a highly volatile region where China exerts enormous influence on neighboring states including Pakistan. An argument can be made that India's domestic concordance between the military, the political elites, and the citizenry contributes to the preservation of regional stability, because India has chosen to maintain its regional strength vis-à-vis China and Pakistan, while continuing to search for a peaceful solution to the nuclear issue with allies such as the United States. India's most recent and ongoing nuclear deal with the United States originally struck in 2005 is an example of the delicate synergies taking place to offset potential threats from China, Pakistan, and Iran, while maintaining domestic military and technological strength.

Although India's successful domestic course encourages partnerships among international political and corporate allies, Pakistan's continuous domestic discordance has resulted in recent difficult relations with the United States, India, and Afghanistan. Pakistan's inability to quell al-Quaeda extremism has contributed to a lack of domestic confidence in General Musharraf's political agenda. Musharraf has continued the discordant political and social relationship begun by his predecessor Ayub Khan. As a result of Khan's initial and dramatic alienation of the East Bengali community, Pakistan's military and political elites have never recovered the domestic credibility needed to partner with other political groups and the citizenry – a credibility so vital to domestic concordance and international foreign policy.I do not want my house to be walled in on all sides and my windows to be stuffed. I want the cultures of all the lands to be blown about my house as freely as possible. But I refuse to be blown off my feet by any.– Mahatma Gandhi

This paper presents a state-of-the-field review of progress toward the ideal of Education for All in the Sub-Saharan Africa region. First, the significance of Education for All in Sub-Saharan Africa is clarified. Then, the beginnings of formal education in Sub-Saharan Africa (i.e., nineteenth century missionary education) are discussed, followed by colonial education. This is followed by an overview of post-independence strategies and initiatives aimed at the expansion of education. The Outline of a Plan for African Educational Development, drafted by a meeting of Ministers of Education of African states (MINEDAF) immediately after independence, 1961, is discussed, followed by the resolutions taken at the seven MINEDAF conferences held since 1961 till the present day. The resulting strategies and initiatives aimed at bringing education to all are discussed and evaluated. The impact of structural adjustment programs signed in recent years by most governments of African countries with the World Bank is also addressed. In conclusion, the present state of education in Sub-Saharan Africa and the prospects and challenges of Education for All are summarized.