The history of accounting standards in French-speaking African countries since independence

2018 ◽  
Vol 32 (1) ◽  
pp. 75-100 ◽  
Author(s):  
Jean-Guy Degos ◽  
Yves Levant ◽  
Philippe Touron
Keyword(s):  
Accounting Standards ◽  
African Countries ◽  
Content Type ◽  
Post Colonial ◽  
Setting Process ◽  
French Speaking ◽  
History Of ◽  
English Speaking ◽  
Multimodal Process ◽  
Accounting Standard Setting

Purpose The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape accounting standards in a context in which post-colonial hysteresis interact with globalization. Design/methodology/approach This study uses archival data and interviews with key individual actors. Two case studies from two successive periods are contrasted: the design of the OCAM accounting standards in the 1970s, and the development of the SYSCOA/OHADA accounting standards during the 1990s before the partial adoption of IFRS. Findings The study shows the convergence toward international accounting standards in French-speaking African countries emerged from a complex, multimodal process mingling competition with collaboration and negotiation. They have followed a different path from most English-speaking African countries, where convergence to IAS/IFRS took place earlier and faster. The evidence indicates the significance of the interaction between the ex-colonization and the indigenous accounting standards, the importance of key actors and the level of the educational institutions. Research limitations/implications No African written sources were located. Most of the sources used were French. Practical implications The paper includes implications for the standards setting in developing countries. The examination of the development of accounting rules in French-speaking African countries between 1960 and 2010 shows the complexity of the accounting standards’ diffusion dynamic. Originality/value This study provides novel insights over a 30-year period of accounting standards in French-speaking African countries. This research explains why IFRS have not yet adopted in French-speaking African countries as it was in English-speaking African countries.

On the regulatory changes in government accounting development in Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 387-411
Author(s):  
Pran Krishansing Boolaky ◽  
Nitri Mirosea ◽  
Kishore Singh
Keyword(s):  
Local Government ◽  
Practical Implication ◽  
International Standards ◽  
Future Research ◽  
Content Type ◽  
Post Colonial ◽  
Accounting Practice ◽  
Government Accounting ◽  
Regulatory Changes ◽  
History Of

Purpose The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia. Design/methodology/approach It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period. Findings The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards. Research limitations/implications This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources. Practical implications The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research. Originality/value A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

Accounting for leases – lessons from COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alan Teixeira
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Accounting Standards ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Reporting Standards ◽  
Financial Accounting Standards Board ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Setting Process

Purpose The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have given relief to lessees in response to the coronavirus (COVID-19) pandemic. However, it is not clear why any relief from the requirements in International Financial Reporting Standards (IFRS) or the Accounting Standards Codification (ASC) should be necessary. The purpose of this paper is to highlight weaknesses in how the IASB and FASB developed their leases Standards, and why those Standards are not robust enough to cope with a shock to the economic system. Design/methodology/approach The COVID-19 relief suspends some features of the leasing requirements rather than changing them. What if other economic or regulatory events cause the same circumstances to arise? Findings Have COVID-19 exposed weaknesses in the leasing standards that should have been avoided when they were developed or is COVID-19 the problem? Originality/value Analysis of actual board discussions and staff papers is unusual and provides insights into the standard-setting process.

Image retrieval with SINCERITY

2015 ◽  
Vol 31 (4) ◽  
pp. 204-218
Author(s):  
Elaine Ménard ◽  
Vanessa Girouard
Keyword(s):  
Image Retrieval ◽  
Search Engine ◽  
Design Methodology ◽  
User Testing ◽  
Content Type ◽  
French And English ◽  
French Speaking ◽  
English Speaking ◽  
Engine Testing ◽  
User Friendly

Purpose – The purpose of this paper is to develop a search engine dedicated to image retrieval in a bilingual (French and English) context. This paper presents the first phase of user testing that was carried out to validate and refine SINCERITY, the new search device. Design/methodology/approach – This first phase of the search engine testing involved a small group of image searchers (10 French-speaking and 10 English-speaking participants) who were asked to retrieve a sample of images (30) using the new tool. A questionnaire was also developed to compile the comments of the users. Findings – The results of this first phase of testing revealed that even though image indexing was sometimes problematic, the participants did not encounter major difficulties retrieving images with SINCERITY. Comments and suggestions received will be taken into consideration to improve the performance and aesthetics of the search engine. Originality/value – Once fully operational, SINCERITY will allow users to search images in an attractive and user-friendly manner. Eventually, other types of images (documentary and artistic) will be added to the image database linked to the image search engine, as well as other languages.

Political participation in global accounting standard-setting

2019 ◽  
Vol 15 (3) ◽  
pp. 357-381
Author(s):  
Toshitake Miyauch ◽  
Masatsugu Sanada
Keyword(s):  
Political Participation ◽  
Narrative Analysis ◽  
Accounting Standards ◽  
Standard Setting ◽  
Regional Disparity ◽  
Anglo Saxon ◽  
Accounting Standard ◽  
Content Type ◽  
Comment Letters ◽  
Accounting Standard Setting

Purpose This study aims to examine constituents’ political participation in the establishment of an Accounting Standards Advisory Forum (ASAF). Design/methodology/approach Based on a literature review, three hypotheses regarding political participation in global accounting standard-setting are constructed: regional disparity, professional dominance and financialization. These hypotheses are tested through a content and narrative analysis of the comment letters on the establishment of the ASAF. Findings Consistent with the regional-disparity hypothesis, neither Anglo–Saxon nor European Union countries were active advocates or positive supporters of ASAF’s establishment. However, no evidence supporting the professional and financialization hypotheses was found. Narrative analysis suggests a divergence of opinion among vested-interest groups in the International Accounting Standards Board (IASB), emerging nations and other groups, rather than the traditional conflicts between Anglo–Saxon and European countries. This suggests the possibility of a future-destabilizing factor in global standard-setting. Originality/value By discussing the IASB’s organizational and strategic changes and the constituents’ responses, this study describes the IASB’s organizational dynamics: how various stakeholders react to each other. Although prior studies primarily focused on comment letters regarding the contents of an accounting standard or the standard itself, this study examines such letters considering the size and composition of, and membership in, the ASAF, an organization within the IFRS Foundation (IFRSF). Therefore, the study reflects constituents’ opinions regarding their participation in the IFRSF/IASB more directly.

Second African Seminar on Labour Statistics

1967 ◽  
Vol 5 (3) ◽  
pp. 409-411
Keyword(s):  
Addis Ababa ◽  
African Countries ◽  
International Labour Organisation ◽  
Economic Commission ◽  
French Speaking ◽  
English Speaking ◽  
Two Stages ◽  
Labour Organisation

This seminar, sponsored and organised jointly by the International Labour Organisation and the U.N. Economic Commission for Africa, was convened on the recommendation of the Fourth Conference of African Statisticians, November 1965, and was held in two stages; the first stage, in Dakar, was for participants from French-speaking African countries, and the second, in Addis Ababa, for participants from English-speaking African countries.

The history of accounting standard setting in an emerging transition economy: The case of Vietnam

2018 ◽  
Vol 23 (3) ◽  
pp. 379-406 ◽  
Author(s):  
Duc Phan ◽  
Mahesh Joshi ◽  
Binh Tran-Nam
Keyword(s):  
Transition Economy ◽  
Accounting Standards ◽  
Standard Setting ◽  
Institutional Pressures ◽  
Unique Combination ◽  
Accounting Standard ◽  
History Of ◽  
Historical Developments ◽  
Accounting Standard Setting

The article aims to examine the history of Vietnam’s accounting practices and standard setting in the context of its transition towards a market-based economy. Vietnam is chosen as a case study because of its unique combination of factors and the accelerated changes occurring in recent years. More specifically, the article has three research objectives: (1) to explore the distinctive stages in the evolution of accounting practices in Vietnam, (2) to explain the institutional pressures that have shaped the evolution of accounting standards in Vietnam and (3) to understand the implications of these historical developments on the changes in Vietnam’s accounting standards. To achieve these research objectives, we employ a theoretical framework that incorporates elements of the institutional theory to the 7Ps model proposed by Carnegie and Napier. This framework analyses the issues under study in terms of the seven dimensions: periods, places, people, practices, propagation, products and profession.

The nuns’ story: Empirical research into religious, post/colonial, and gender power issues as illustrated by the lives and work of the missionary congregation, the Zusters van de Jacht

2021 ◽  
Vol 24 (3/4) ◽  
pp. 341-358
Author(s):  
Jane McBride
Keyword(s):  
Catholic Church ◽  
Life Stories ◽  
Roman Catholic Church ◽  
Content Type ◽  
Post Colonial ◽  
Religious Sisters ◽  
History Of ◽  
Gendered Roles ◽  
And Gender ◽  
Missionary Women

Abstract This article is based on interviews carried out with sixteen members of the Zusters van de Jacht, a congregation founded in Belgium, and whose Belgian Sisters are today a mainly retired community. The Sisters served abroad as missionaries throughout the world, during and in the aftermath of colonial rule, and this article investigates issues of power using a three-fold lens of religion, post/colonialism, and gender. As nationals of the colonising country of Belgium and as members of an established church, the Sisters had a certain power and authority in the mission field, which they exercised in different ways. As foreign women and members of a religious congregation, they held roles of leadership and influence abroad, which allowed them to be effective bringers of change and help as well as active entrepreneurs. These roles transcended the gendered roles of submission they would have held as religious Sisters in the Roman Catholic Church back in Belgium. This article examines where and how power was exercised and experienced in their frequently adventurous, sometimes dangerous, missionary lives. It situates the life stories of the Zusters van de Jacht in the context of ongoing debates about the role and influence of missionary women. It makes a contribution to the oral history of religious missionary women by presenting extracts from their life stories in their own words.

Stakeholder participation in the governmental accounting standard-setting process

2018 ◽  
Vol 30 (2) ◽  
pp. 252-268 ◽  
Author(s):  
Linda Kidwell ◽  
Suzanne Lowensohn
Keyword(s):  
Due Process ◽  
Stakeholder Participation ◽  
Accounting Standards ◽  
Standard Setting ◽  
Accounting Standard ◽  
Content Type ◽  
Governmental Accounting ◽  
Comment Letters ◽  
Accounting Standard Setting ◽  
Over Time

Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment letter element of due process – who participates, in what way do they participate, and why do they participate? Design/methodology/approach Comment letters received by the GASB in response to eleven exposure drafts and three preliminary views (PV) documents from 2010-2013 were examined, and respondents were categorized according to Cheng’s (1994) model as modified by Kidwell and Lowensohn (2011), resulting in the following 16 participant types: academics, budget officers, bureaucratic managers, state auditors/controllers, citizens, financial markets, elected officials, external auditors/CPA firms, finance officers, government accountants, government auditors, interest groups, media, professional associations, standard setters, and other governments. The authors next examined responses in favor of and opposed to for each document by group and responses by stakeholder group over time. Findings The authors find that participants came from various stakeholder groups. Consistent with findings in different standard-setting environments, the primary financial statement preparers – finance officers – were the most frequent individual respondents; however, there was participation from a wide variety of stakeholders. Responses are generally constructive and relatively consistent in their balance of favorable and unfavorable feedback over time, with a few exceptions. Closer examination of comment letters in response to the financial projections PV document reveals both conceptual and practical considerations underlying respondent participation. Research limitations/implications Motivations for participation were discerned from the letter content, but direct data on motivation was not measured, limiting the conclusions to apparent motivation. Future research might examine the extent to which comment letter content is incorporated into the basis of conclusions section of issued standards to assess the direct impact of comment letters on the governmental accounting standard-setting process. It would also be relevant to trace specific projects that advanced from a PV stage to the exposure draft stage to assess whether the proportional participation of these stakeholder groups is different throughout due process. Practical implications The GASB has long been receptive to constituent feedback (Lowensohn, 2000) and can glean useful input from comment letters. By closely examining arguments impounded within comment letters, including conceptual and practical considerations, and by utilizing a more delineated understanding of the stakeholders in governmental accounting standard setting, the Board can better forge into the future. Originality/value Much of the extant research documents that stakeholder participation is relatively low, given the number of parties affected by accounting standards. Prior research into both public and private sector accounting standard setting in the USA and abroad has not used all unique actors specific to the public sector. Using a comprehensive stakeholder model designed for the governmental environment, the authors examine who participates in the GASB comment letter process, assess the nature of GASB comment letter participant responses, determine whether relative participation by stakeholder group is relatively constant over time, and consider why the participants respond.

Economic and Social Seminar for Staff of African Universities and Research Institutes

1967 ◽  
Vol 5 (3) ◽  
pp. 413-414
Author(s):  
Lorenz Walg
Keyword(s):  
Economic Development ◽  
Rural Development ◽  
African Countries ◽  
Research Staff ◽  
Teaching And Research ◽  
Research Institutes ◽  
French Speaking ◽  
English Speaking

The purpose of this seminar on the planning of rural development—organised by the African Institute for Economic Development and Planning—was to permit an exchange of views and experiences by teachers from various African countries. Twenty members of the teaching and research staff of 18 universities and research institutes, from 14 countries (seven English-speaking and seven French-speaking) attended the seminar, which was the fourth of its kind held in Dakar.

scholarly journals Pushing the frontiers of critical international business studies

2014 ◽  
Vol 10 (1/2) ◽  
pp. 96-106 ◽  
Author(s):  
Mehdi Boussebaa ◽  
Glenn Morgan
Keyword(s):  
Organizational Structures ◽  
Future Research ◽  
Political Systems ◽  
Content Type ◽  
Post Colonial ◽  
Business Studies ◽  
Colonial Theory ◽  
History Of ◽  
The Relationship ◽  
Power Analyses

Purpose – This paper aims to discuss the context- and power-sensitive approach to the study of multinationals that has emerged in the last decade, argues for the need to supplement it by a clearer focus on the wider geopolitical context in which multinationals operate and outlines the implications for the development of IB research in this area. Design/methodology/approach – The paper provides a summary overview of context- and power-sensitive studies of multinationals before proposing a research agenda for the next decade. In particular, it argues for the need to combine the institutionalist angle taken by context/power analyses with post-colonial theory as a means of bringing geopolitics into the study of multinationals, a task that CPoIB is well positioned to accomplish. Findings – The paper identifies a lack of “criticality” in context/power research and, in particular, a lack of attention to the neo-imperial character of multinationals with specific regards to their management and organisation. Research limitations/implications – The implications of this paper are that the nature of contemporary multinationals is further illuminated, especially their role in (re-)producing (neo-)imperial relations in a supposedly post-colonial world. Further, the paper suggests an agenda for future research on the relationship between imperialism and multinationals. Originality/value – The value of the paper is in drawing together more closely the study of multinationals as organizational structures and political systems with the history of imperialism and contemporary post-colonial theorising.

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