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Accounting professionalization amidst alternating state ideology in Ethiopia

Mihret, Dessalegn Getie, James, Kieran and Mula, Joseph M. 2012, Accounting professionalization amidst alternating state ideology in Ethiopia, Accounting, auditing and accountability journal, vol. 25, no. 7, pp. 1206-1233, doi: 10.1108/09513571211263248.

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Title Accounting professionalization amidst alternating state ideology in Ethiopia
Author(s) Mihret, Dessalegn GetieORCID iD for Mihret, Dessalegn Getie orcid.org/0000-0003-1265-6333
James, Kieran
Mula, Joseph M.
Journal name Accounting, auditing and accountability journal
Volume number 25
Issue number 7
Start page 1206
End page 1233
Total pages 28
Publisher Emerald
Place of publication Bingley, Eng.
Publication date 2012
ISSN 1368-0668
1758-4205
Keyword(s) accounting profession
closure
critical perspective
Ethiopia
functionalist perspective
interactionist perspective
accounting
developing countries.
Summary Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure.

Design/methodology/approach – A qualitative research approach is employed. Data were collected using document review and oral history approaches.

Findings – Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a change of state ideology to communism in 1974, a strategy of developing accounting professionals as government-employed experts was pursued. The return to a market-oriented economy in 1991 has seen a trend towards a more autonomous accountancy profession. Inflow of UK capital in the early twentieth century and activities of the UK-based Association of Chartered Certified Accountants (ACCA) in recent decades have influenced Ethiopia's accountancy. Its professional and financial power has enabled ACCA to make arrangements with Ethiopian Professional Association of Accountants and Auditors (EPAAA) and consolidate its position in Ethiopia's accountancy by controlling EPAAA's member training and certification.

Originality/value – The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has continued to extend beyond Britain's former colonial possessions. This enables an understanding of the dynamics of accounting professional projects in the developing world with analytical dimensions building on the hitherto dominant lens of “formal” colonial connection.
Language eng
DOI 10.1108/09513571211263248
Field of Research 150104 International Accounting
Socio Economic Objective 900201 Administration and Business Support Services
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2012, Emerald Group Publishing
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30065222

Document type: Journal Article
Collections: School of Accounting, Economics and Finance
Open Access Collection
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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.