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Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)

Mihret, Dessalegn Getie and Bobe, Belete Jember 2014, Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011), Accounting history, vol. 19, no. 3, pp. 309-331, doi: 10.1177/1032373214533174.

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Title Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)
Author(s) Mihret, Dessalegn GetieORCID iD for Mihret, Dessalegn Getie orcid.org/0000-0003-1265-6333
Bobe, Belete JemberORCID iD for Bobe, Belete Jember orcid.org/0000-0002-8331-4456
Journal name Accounting history
Volume number 19
Issue number 3
Start page 309
End page 331
Total pages 23
Publisher Sage Publications
Place of publication Thousand Oaks, California
Publication date 2014-08
ISSN 1749-3374
1032-3732
Keyword(s) accounting education
accounting history
accounting practice
accounting profession
Ethiopia
IFRS
ROSC
Summary The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this literature is the shift in imperial power from Britain to USA over the last century and the ramifications of this shift on accountancy globally. Using a framework developed by prior research for investigating the transfer of accountancy across countries, this study examines historical developments of accounting practice, education and professional training in Ethiopia (from 1905 to 2011) in the light of the country’s interactions with Britain and the USA. These interactions facilitated Ethiopia’s continued importation of British accountancy practice and professional training contemporaneously with importation of accounting education from the USA. Over the past two decades, Ethiopia has been undertaking accounting reforms as part of economic policy reforms in pursuit of neo-liberal economic ideals. In response to shifting priorities of transnational actors, Ethiopia continued trialling policy initiatives that are yet to yield a stable equilibrium with coherent links of accounting education, practice and professional training.
Language eng
DOI 10.1177/1032373214533174
Field of Research 150104 International Accounting
Socio Economic Objective 900201 Administration and Business Support Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2014, Sage Publications
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30064588

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.