Determinants of accounting standards in the Southern African Development Community (SADC)

Paper

Boolaky, Pran Krishansing. 2003. "Determinants of accounting standards in the Southern African Development Community (SADC)." 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG) . London, United Kingdom Sep 2003 London, United Kingdom.
Paper/Presentation Title

Determinants of accounting standards in the Southern African Development Community (SADC)

Presentation TypePaper
Authors
AuthorBoolaky, Pran Krishansing
Journal or Proceedings TitleProceedings of the 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG)
Number of Pages16
Year2003
Place of PublicationLondon, United Kingdom
Conference/Event2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG)
Event Details
2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG)
Event Date
Sep 2003
Event Location
London, United Kingdom
Abstract

This paper reports on the factors influencing accounting standards in the South African Development Community (SADC). The factors have been identified on the basis of previous research (see Larson, Hofstede, Gray, Nobes, Parker, Muller, Doupnik, Doost, D'Arcy, to mention a few) and then analysed using the PESC analysis. A multinomial experiment using chi-square test is conducted to determine whether these factors are equally important to all member countries of the SADC. A chart of independence is used to determine whether the environmental factors and the countries are independent. For the purpose of both test, the member countries have been categorised into type A and type B. Type A include countries having their stock exchanges and type B those having no stock exchange. The reason behind this classification is to demonstrate whether there is a difference in the result of the experiment. The result of the experiment indicates that the countries and the environmental factors are independent.

Keywordsaccounting standards,international accounting
ANZSRC Field of Research 2020350101. Accounting theory and standards
Public Notes

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Byline AffiliationsBournemouth University, United Kingdom
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