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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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.
|Item Type:||Article (Commonwealth Reporting Category C)|
|Additional Information:||Accepted version deposited.|
|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|
|Subjects:||350000 Commerce, Management, Tourism and Services > 350100 Accounting, Auditing and Accountability > 350107 Other Accounting|
|Socio-Economic Objective (SEO2008):||UNSPECIFIED|
|Deposited On:||22 Jan 2011 21:46|
|Last Modified:||24 Jan 2011 10:31|
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