Accounting developments in Africa: a study of the impact of colonisation and the legal systems on accounting standards in sub-Saharan African countries

Boolaky, Pran Krishansing (2004) Accounting developments in Africa: a study of the impact of colonisation and the legal systems on accounting standards in sub-Saharan African countries. Delhi Business Review, 5 (1). p. 123.

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Abstract

This article studies the impact of colonisation and the legal systems on the accounting standards in Sub-Saharan Africa (SSA). The countries are grouped according to their colonies and legal systems in order to identify as to under which jurisdictions the adoption of IAS is more common. Consequently, the study reveals that the majority of the countries which were under the British colonisation and legal system, either fully or partly, adopt the IAS contrary to the ex-French colonies. However, Kenya and Mauritania use the IAS although they are administered under the Islamic law.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Accepted version deposited.
Depositing User: Mrs Greta Mula
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 22 Jan 2011 11:46
Last Modified: 02 Jul 2013 23:29
Uncontrolled Keywords: colonisation; legal systems; accounting standards
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
URI: http://eprints.usq.edu.au/id/eprint/6163

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