Venancio Tauringana,Musa Mangena,Shahzad Uddin, et's Accounting in Africa PDF

By Venancio Tauringana,Musa Mangena,Shahzad Uddin, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinanceLanguage(s): EnglishOn sale date: 31.12.2012Street date: 31.12.2012

The African context offers a distinct atmosphere for accounting learn: the degree of monetary and industry improvement is low, corruption is rife and politics frequently meddles in company affairs. Such an atmosphere can impact the character of accounting and certainly the style within which accounting is used, which makes accounting study in Africa vital and fascinating. the ten papers during this quantity have been offered on the inaugural African Accounting and Finance organization (AAFA) in 2011 and are in accordance with facts from Ghana, Mauritius, Nigeria, Uganda and South Africa. inspired by way of the AAFA imaginative and prescient, this distinctive quantity offers a resource of wealthy information for lecturers, practitioners and coverage makers with curiosity in accounting learn in Africa to attract upon to notify accounting debate and support supply larger figuring out of accounting in Africa and past.

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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.

1993). Fortado (1994) noted that controls in most organizations coexist or are entwined and could be spotted when examined. Falkenberg and Herremans (1995) however argue that little is known about the interaction between formal and informal control systems and the impact of these interactions on ethical behaviours. Thus while it has been acknowledged that formal and informal controls operate in organizations, very little study has been conducted on how these controls co-exist or jointly operate.

Onumah, Kuipo and Obeng’s paper examined the effectiveness of internal control systems of listed firms in Ghana. Using annual reports of 33 out of the 35 Ghanaian listed firms, they measured the effectiveness of the internal control systems (ICS) by scoring annual reports using a checklist of 23 items from the Ernst & Young’s (2003) model. The Ernst & Young (2003) model classifies ICS under five subheadings: control environment; risk assessment; information and communication; control activities and monitoring.

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