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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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.
|Item Type:||Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)|
|Additional Information:||Paper no. 199 No evidence of copyright restrictions on web site.|
|Uncontrolled Keywords:||accounting profession; functionalist perspective; interactionist perspective; critical perspective; exclusion and closure; state ideology|
|Subjects:||350000 Commerce, Management, Tourism and Services > 350100 Accounting, Auditing and Accountability
340000 Economics > 340200 Applied Economics > 340213 Economic Development and Growth
|Depositing User:||Dr Joseph M. Mula|
|Date Deposited:||29 Nov 2009 11:34|
|Last Modified:||02 Jul 2013 23:26|
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