Economics at your fingertips  

Factors impacting accounting research output in developing countries: An exploratory study

Minga Negash, Tesfaye T. Lemma and Grant Samkin

The British Accounting Review, 2019, vol. 51, issue 2, 170-192

Abstract: The objective of this paper is to identify the factors that impact accounting research output in one of the developing regions of the world, Anglophone Sub-Sahara Africa (Anglophone SSA). Adopting an institutional theory framework, the paper uses a sequential research process comprising an original questionnaire and semi-structured interviews. Four research questions were developed to achieve the research objectives. The region's low research output is explained by a host of individual, departmental and/or university, country and international factors; of these, departmental and/or university factors appear to have the strongest impact. The study also found that factors that constitute the regulative (coercive) pillar that promote research tend to be weaker in this region's universities, while factors that constitute the normative and cultural-cognitive pillars which tend to promote teaching appear to be stronger. Thus, the institutional pressure stemming from factors that constitute normative and cultural-cognitive elements dictate the conduct of an accounting academic positioned in Anglophone SSA's universities. That is, research activities of accounting academics in the region are disempowered by the more potent, normative and cultural-cognitive pressures and are inadequately sanctioned by the regulative pressure.

Keywords: Accounting research; Sub-Sahara Africa; Developing countries; Institutional theory (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

The British Accounting Review is currently edited by Nathan Lael Joseph and Alan Lowe

More articles in The British Accounting Review from Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

Page updated 2019-08-17
Handle: RePEc:eee:bracre:v:51:y:2019:i:2:p:170-192