Accounting professionalization amidst alternating politico-economic order of Ethiopia

James, Kieran and Mihret, Dessalegn Getie and Mula, Joseph M. (2009) Accounting professionalization amidst alternating politico-economic order of Ethiopia. In: 2009 Accounting & Finance Association of Australia and New Zealand Conference (AFAANZ 2009), 4-7 July 2009, Adelaide, Australia.

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Abstract

As a result of apparent variations in the social, political and economic context of countries, accounting professionalization takes diverse forms and passes through varied challenges in different countries. While accounting professionalization in Western societies has generally been well documented, studies that examine this process in developing countries appear relatively limited. This paper examines the accounting professionalization process in the context of alternating politico-economic developments in Ethiopia over the past century. A combination of functionalist, interactionist, and critical perspectives is employed to interpret the ongoing efforts to establish a viable professional accountancy body in the country. The study illustrates how the dynamics of state-profession interactions, structure of the economy, the role of the state in the market for accounting labour, interactions between the state and global forces, and attributes of the aspiring associations have impacted on the professionalization enterprise. The results are interpreted in light of the results of similar studies in other English-speaking developing countries.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: Paper no. 199 No evidence of copyright restrictions on web site.
Depositing User: Dr Joseph M. Mula
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 29 Nov 2009 11:34
Last Modified: 02 Jul 2013 23:26
Uncontrolled Keywords: accounting profession; functionalist perspective; interactionist perspective; critical perspective; exclusion and closure; state ideology
Fields of Research (FOR2008): 14 Economics > 1402 Applied Economics > 140202 Economic Development and Growth
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
13 Education > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy
Socio-Economic Objective (SEO2008): B Economic Development > 90 Commercial Services and Tourism > 9002 Property, Business Support Services and Trade > 900201 Administration and Business Support Services
URI: http://eprints.usq.edu.au/id/eprint/5862

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