African accounting: past and present

Aida Sy and Anthony Tinker

International Journal of Critical Accounting, 2024, vol. 14, issue 1, 8-23

Abstract: Bring the discussion on African accounting to the largest accounting meeting. Many people think that Africa does not have accounting. That is a misconception. Data collections: to write this paper, we collected data from the New York Library, The Graduate Center at the City University of New York, the British Library, the Baruch College Newman Library and the Library of the Sorbonne. Another source is the African network for the accounting profession (Brown, 1905; Littleton, 1933). We do not use a market-study quantitative method as in this type of research, it is appropriate to use a historical and qualitative approach. The paper considers the Great African Empires' history: Nubian, Ethiopia, Egyptian, Lybian Mossi, Ghana, Mali, Songhay, Zimbabwe and Kanem-Bornu.

Keywords: African Accounting; history; Big4; International Financial Reporting Standards; IFRS. (search for similar items in EconPapers)
Date: 2024
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