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Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)

journal contribution
posted on 2014-08-01, 00:00 authored by Dessalegn Mihret, Belete Jember (BJ) BobeBelete Jember (BJ) Bobe
The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this literature is the shift in imperial power from Britain to USA over the last century and the ramifications of this shift on accountancy globally. Using a framework developed by prior research for investigating the transfer of accountancy across countries, this study examines historical developments of accounting practice, education and professional training in Ethiopia (from 1905 to 2011) in the light of the country’s interactions with Britain and the USA. These interactions facilitated Ethiopia’s continued importation of British accountancy practice and professional training contemporaneously with importation of accounting education from the USA. Over the past two decades, Ethiopia has been undertaking accounting reforms as part of economic policy reforms in pursuit of neo-liberal economic ideals. In response to shifting priorities of transnational actors, Ethiopia continued trialling policy initiatives that are yet to yield a stable equilibrium with coherent links of accounting education, practice and professional training.

History

Journal

Accounting history

Volume

19

Issue

3

Pagination

309 - 331

Publisher

Sage Publications

Location

Thousand Oaks, California

ISSN

1749-3374

eISSN

1032-3732

Language

eng

Publication classification

C1 Refereed article in a scholarly journal; C Journal article

Copyright notice

2014, Sage Publications

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