Accounting professionalization amidst alternating state ideology in Ethiopia

Dessalegn Mihret, Kieran James, Joseph M. Mula

Research output: Contribution to journalArticle

Abstract

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.
Original languageEnglish
Pages (from-to)1206-1233
Number of pages28
JournalAccounting, Auditing & Accountability Journal
Volume25
Issue number7
DOIs
Publication statusPublished - 2012
Externally publishedYes

Fingerprint

Professionalization
Accountancy
Ideology
Ethiopia
Accountants
Qualitative research
Financial system
Developing countries
Communism
Design methodology
Government
Professional associations
Auditors
20th century
Oral history
Closure
Developing world
Certification

Keywords

  • Accounting profession
  • Closure
  • Critical perspective
  • Ethiopia
  • Functionalist perspective
  • Interactionist perspective
  • Accounting
  • Developing countries

Cite this

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title = "Accounting professionalization amidst alternating state ideology in Ethiopia",
abstract = "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 amarket-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 withEthiopian 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.",
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Accounting professionalization amidst alternating state ideology in Ethiopia. / Mihret, Dessalegn; James, Kieran; Mula, Joseph M. .

In: Accounting, Auditing & Accountability Journal, Vol. 25, No. 7, 2012, p. 1206-1233.

Research output: Contribution to journalArticle

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