Accounting professionalization amidst alternating state ideology in Ethiopia

Mihret, Dessalegn Getie and James, Kieran and Mula, Joseph M. (2012) Accounting professionalization amidst alternating state ideology in Ethiopia. Accounting, Auditing and Accountability Journal, 25 (7). pp. 1206-1233. ISSN 1368-0668

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Purpose: This paper examines accounting and auditing professionalization processes in the context of alternating state ideology in Ethiopia over the past century to identify how changes in the politico-economic milieu impacted on these processes.

Design/methodology/approach: The study used archival evidence and oral history of nascent indigenous accounting and auditing associations in Ethiopia. It employed a
combination of functionalist, interactionist, and critical perspectives to interpret phenomena in the professionalization processes. Emerging themes are further enriched by interpreting them in light of results of similar studies in other developing countries.

Findings: The study portrays, despite a lack of adequate impetus to establish viable indigenous accounting bodies, the professionization dynamics exhibited different patterns in three epochs in which Ethiopia had alternating state ideologies. It epitomizes how the alternation of state ideology between capitalism and communism reflected on the emphasis to accounting technologies as conceptualization in the capitalist vis-à-vis communist economic contexts. State role in the supply of accounting labour, interactions between the state and global forces, and inadequate ‘signals of movement’ for indigenous accounting profession as well as the role of imported accountancy expertise as a fallback are identified as key themes in the dynamics.

Originality/value: Conducted in a developing economic setting that is characterized by alternating state ideology, the study contributes to understanding of accounting profession’s global configuration and elucidates how state ideology and the ensuing politico-economic context could influence accounting professionalization processes.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Accepted Version deposited in accordance with the copyright policy of the publisher (Emerald).
Faculty/School / Institute/Centre: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance (1 Jan 2011 - 30 Jun 2013)
Faculty/School / Institute/Centre: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance (1 Jan 2011 - 30 Jun 2013)
Date Deposited: 10 Oct 2012 23:20
Last Modified: 22 Oct 2020 01:16
Uncontrolled Keywords: Ethiopia; accounting profession; functionalist perspective; interactionist perspective; critical perspective; exclusion and closure; state ideology
Fields of Research (2008): 21 History and Archaeology > 2103 Historical Studies > 210310 Middle Eastern and African History
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
13 Education > 1303 Specialist Studies in Education > 130303 Education Assessment and Evaluation
Fields of Research (2020): 43 HISTORY, HERITAGE AND ARCHAEOLOGY > 4303 Historical studies > 430318 Middle Eastern and North African history
35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350102 Auditing and accountability
39 EDUCATION > 3904 Specialist studies in education > 390402 Education assessment and evaluation
Socio-Economic Objectives (2008): B Economic Development > 91 Economic Framework > 9105 Measurement Standards and Calibration Services > 910504 Service Industries Standards and Calibrations
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