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Article
Publication date: 5 June 2017

Mathew Tsamenyi, Trevor Hopper and Shahzad Uddin

The paper aims to examine accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times and whether the framework…

Abstract

Purpose

The paper aims to examine accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times and whether the framework of management accounting transformations in Hopper et al. (2009) is applicable.

Design/methodology/approach

Mixed data sources are used, namely, interviews, some observations of practices, historical documentation, company reports and research papers and theses. The results are categorised according to the periods and contextual factors in the Hopper et al. framework to test whether it matches the data collected.

Findings

Despotic controls with minimal management accounting but stewardship accounting to the head office in London prevailed under colonialism. Upon independence state, capitalist policies descended into politicised state capitalism. Under nationalisation, the performance of mines deteriorated, and accounting became decoupled from operations. In the early 1980s, fiscal crises forced Ghana’s government to turn to the World Bank and International Monetary Fund for loans. This period marked a gradual transformation of AGC into a foreign multinational, organised along divisional lines and currently exercises despotic control through supply chain management that renders labour precarious and is neglectful of corporate social accounting issues.

Research limitations/implications

The work challenges neo-classical economic prescriptions and analyses of accounting in developed countries by indicating its neglect of the interests of other stakeholders, especially labour and civil society. Accounting is important for development but the article infers other forms may better serve the public interest.

Originality/value

The paper tests the Hopper et al. framework with respect to a large private multinational in the commodity sector over an extended period, which differs from the case studies drawn on originally.

Details

Journal of Accounting & Organizational Change, vol. 13 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 28 October 2021

Olayinka Moses and Trevor Hopper

The paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods…

Abstract

Purpose

The paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents.

Design/methodology/approach

A database of the publications of accounting journals ranked A*, A and B in the Australian Business Dean Council (ABDC) journal rankings from 2009 to 2018 was constructed. A structured literature review, partly using NVivo and Leximancer, analysed the 1,317 articles on developing countries. A parallel online repository contains the research data.

Findings

Articles on accounting in developing countries increased by 36% over the ten years but remained a small proportion of all published articles (i.e. 1,317 of 13,805 representing 9.5%). They have concentrated on quantitative market-based studies of financial reporting and auditing, especially in larger and relatively richer developing countries in Asia and Africa, with developed capital markets. Broader topics deemed important in recent reviews of the area, for instance, on achieving Sustainable Development Goals (SDGs) and on smaller, poorer countries, which have been neglected, albeit less so in qualitative studies. The research identifies important jurisdictional differences. Many authors held positions in British Commonwealth universities. The most cited articles overall, all quantitative, were in highly ranked North American journals, whereas most qualitative studies came from journals located in richer British Commonwealth countries.

Research limitations/implications

The study only covers English language journals. Journals in other languages and lesser ranked journals, especially those based in developing countries, may be important sources too.

Practical implications

More research on a broader range of accounting issues, especially in smaller and poorer developing countries, is needed. Although quantitative work is valuable, more recognition of the value of qualitative studies is needed, especially given the disappointing results of market-based policies prescribed by foreign institutions and their shift to advocating good governance reforms and achieving SDGs.

Originality/value

To the best of the authors’ knowledge, this is the most exhaustive analysis of recent accounting research on developing countries. It traces which journals have published such research, when, on which countries, on what topics and by whom. This is of interest to journal editors, course designers and researchers in the area. The authors hope that making the raw data and detailed analyses available online, consistent with protocols adopted in science disciplines, will encourage accounting researchers to do likewise to enable further testing of results and claims and build knowledge cumulatively.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 5 October 2020

Trevor Hopper

The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic.

893

Abstract

Purpose

The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic.

Design/methodology/approach

The discussion is based on personal experience and observation of events and media reports in the UK, the USA and New Zealand.

Findings

Many problems that have emerged have varied owing to differences in the national governance of each country regarding the emphasis their governments and businesses have placed on short-run financialisation policies; the comprehensiveness of their information and control systems; their leadership and whether their discourse accords with events and expert advice; their degree of accountability and concern for public wellness; and the need to consider new taxation policies to meet the costs of the pandemic.

Research limitations/implications

This paper is based on personal observations owing to the restrictions on research access during the pandemic, and thus it reflects the author’s political opinions and beliefs.

Practical implications

This paper outlines areas where accounting could and has addressed the issues examined and recommends greater adoption globally of policies and systems designed to meet the United Nation’s sustainable development goals.

Social implications

The social implications are vast for they extend to major issues concerning preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries.

Originality/value

A comparative analysis and evaluation of nations' control of of the coronavirus (COVID_19) pandemic. This lies in the eyes of the beholder.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 22 November 2018

Trevor Hopper

The purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in…

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Abstract

Purpose

The purpose of this paper is to cover issues raised in the author’s plenary address to the Journal of Accounting and Organizational Network Conference held in Melbourne in November 2017. This called for accountants, whether professionals in practice or in academia, to broaden their vision of accounting and accountability beyond the financial accountability of organisations, and serving corporate and capital market interests, to consider how it can help achieve sustainable development goals.

Design/methodology/approach

The discussion is based on personal experience, cognate literature and policies of major global institutions.

Findings

Whilst the need for financial reporting will remain, there is a pressing need for reporting to measure, monitor and make accountable organisations’ obligations to help achieve sustainable development goals established by global institutions such as the United Nations. Areas of importance discussed are accounting for human rights, mitigation of climate change, securing decent work, increasing accountability – especially civil society democratic participation – and a greater and more equal partnership with stakeholders and developing countries to address their needs.

Research limitations/implications

The paper is a personal polemic intended to provoke reflection and reform amongst accountants.

Practical implications

The paper outlines the areas where accounting could and has addressed human rights and sustainability issues.

Social implications

The social implications are vast, for they extend to major issues concerning the preserving the planet, its species, humankind and enhanced democratic processes for civil society and developing countries.

Originality/value

The paper reinforces the need for policy reforms advocated by social and environmental accounting researchers.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 2 May 2017

Trevor Hopper

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

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Abstract

Purpose

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

Design/methodology/approach

A cross-disciplinary literature review.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Social implications

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

Originality/value

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

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 27 January 2022

Sarah George Lauwo, John De-Clerk Azure and Trevor Hopper

This paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development…

Abstract

Purpose

This paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development Goals (SDGs) in a developing country (DC), namely Tanzania.

Design/methodology/approach

The paper draws on work on the shift from government to governance to meta-governance to examine the SDGs framework's governance regime. The data stems from documentation, focussed group discussions and face-to-face interviews with key stakeholders involved in the localisation of SDGs in Tanzania.

Findings

Despite the emphasis given by promoters of SDGs on the need for multi-stakeholder engagement, and network and market-based governance, Tanzania's hierarchical governance framed in national legislations dominated the localisation of the SDGs. The national-level meta-governance structures were somewhat dysfunctional, partly due to a lack of well-designed coordination mechanisms for collaborative engagement with key stakeholders. The limited involvement of different meta-governors, and particularly network and market-based governance arrangements, has had severe implications for achieving the SDGs in DCs in general and Tanzania, in particular.

Practical implications

The paper calls for a more explicit SDG policy and strategy, alongside strengthening institutional structures and related governance arrangements in Tanzania, to promote the realisation of the SDGs. For the SDGs framework to succeed, the authors suggest that, in addition to adopting SDG friendly policies, the Tanzanian government should devise plans for financial resources, strategies for empowering and engaging with key stakeholders and promote an integrative governance system that underpins accountability at the local level.

Originality/value

Focussing on Tanzania, the paper sheds light on how context in DCs, interactions between state and non-state actors, modes of governance and accountability mechanisms shape the localisation of SDGs and realising the SDGs' agenda. The implementation in Tanzania focussed on priorities in the development plan, thereby neglecting some important SDGs. This raises doubts about the possibility of meeting the SDGs by 2030. The localisation of SDGs remained within the top-down governance structure, as Tanzania's government failed to enact the policy and strategy for multi-stakeholder partnership consistent with the SDGs' principle of “leave no-one behind”. Consequently, meta-governors' efforts and ability to monitor and demand accountability from the government was constrained by the political context, the governance system and regulations enacted to side-line them.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 7
Type: Research Article
ISSN: 0951-3574

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 5
Type: Research Article
ISSN: 0951-3574

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 8
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 21 June 2011

912

Abstract

Details

Qualitative Research in Accounting & Management, vol. 8 no. 2
Type: Research Article
ISSN: 1176-6093

1 – 10 of 110