De la comptabilité dans le contexte à la comptabilité du contexte africain: vers un contextualisme dialogique des connaissances comptables

Serge Agbodjo (serge.agbodjo@iut-tlse3.fr) and Konan Anderson Seny Kan
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Serge Agbodjo: LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse, UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse, LGTO - Laboratoire de Gestion et des Transitions Organisationnelles - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: There are doubts about the generalisation and transformative prospective of theories composing accounting knowledge that ignore the context wherein they are applied. But so far accounting literature has not provided a comprehensive analytical framework facilitating a context theorisation research stream. This lack of systematic approach results in an unclear understanding of context's role in comprehending accounting practices and generating associated knowledge. We fill this gap by investigating the level of contextualisation of accounting knowledge by examining accounting research on Africa. This article contributes to moving from a simple contextualisation of accounting research theories and findings to the generation and/or test of context theories in accounting research. It, thus, favors alternative, yet complementarily challenging, mode of explanations that support effective accounting driven decision-making. In fine, this article provides actionable guidelines for context to bringing in the ‘localness' attributes of accounting practices in the generation of transformative accounting knowledge.

Keywords: Accounting; Africa; Context; Contextualisation; Theorisation; Dialogic (search for similar items in EconPapers)
Date: 2021-09-06
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Published in 10th African Accounting and Finance Association (AAFA) Congress (en ligne), AAFA, Sep 2021, En Distanciel, France

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