Accounting professionalization amidst alternating politico-economic order of Ethiopia
Paper
Paper/Presentation Title | Accounting professionalization amidst alternating politico-economic order of Ethiopia |
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Presentation Type | Paper |
Authors | James, Kieran (Author), Mihret, Dessalegn Getie (Author) and Mula, Joseph M. (Author) |
Editors | Segel, Naomi |
Journal or Proceedings Title | Proceedings of the 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ) |
ERA Conference ID | 42273 |
Number of Pages | 35 |
Year | 2009 |
Publisher | Accounting & Finance Association of Australia and New Zealand |
Place of Publication | Melbourne, Australia |
Web Address (URL) of Paper | http://www.afaanz.org/openconf-afaanz2009/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Forum&id=199 |
Conference/Event | 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ) |
Accounting and Finance Association of Australia and New Zealand Conference | |
Event Details | Accounting and Finance Association of Australia and New Zealand Conference AFAANZ Rank C C C |
Event Details | 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ) Parent Accounting and Finance Association of Australia and New Zealand Conference Delivery In person Event Date 05 to end of 07 Jul 2010 Event Location Adelaide, Australia |
Abstract | As a result of apparent variations in the social, political and economic context of countries, accounting professionalization takes diverse forms and passes through varied challenges in different countries. While accounting professionalization in Western societies has generally been well documented, studies that examine this process in developing countries appear relatively limited. This paper examines the accounting professionalization process in the context of alternating politico-economic developments in Ethiopia over the past century. A combination of functionalist, interactionist, and critical perspectives is employed to interpret the ongoing efforts to establish a viable professional accountancy body in the country. The study illustrates how the dynamics of state-profession interactions, structure of the economy, the role of the state in the market for accounting labour, interactions between the state and global forces, and attributes of the aspiring associations have impacted on the professionalization enterprise. The results are interpreted in light of the results of similar studies in other English-speaking developing countries. |
Keywords | accounting profession; functionalist perspective; interactionist perspective; critical perspective; exclusion and closure; state ideology |
ANZSRC Field of Research 2020 | 440499. Development studies not elsewhere classified |
350199. Accounting, auditing and accountability not elsewhere classified | |
390103. Economics, business and management curriculum and pedagogy | |
Public Notes | Paper no. 199 |
Byline Affiliations | School of Accounting, Economics and Finance |
University of New South Wales |
https://research.usq.edu.au/item/9z3qz/accounting-professionalization-amidst-alternating-politico-economic-order-of-ethiopia
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