School of Accounting, Finance and Economics

Permanent URI for this collection

https://hdl.handle.net/2086/1569

Browse

Browsing School of Accounting, Finance and Economics by Subject "Accountability"

Now showing 1 - 3 of 3
  • Thumbnail Image
    ItemOpen Access
    Government Financial Reporting - Good Practices from sub-Saharan Africa
    (International Consortium on Governmental Financial Management St Michaels, Maryland United States of America, 2016-04-26) Wynne, Andy; Mear, Fred
    This study attempts to codify good practices in financial reporting by sub-Saharan African governments. The study identifies, analyses and documents existing good practices from annual financial reports by central governments in sub-Saharan Africa. As such it provides a guide to governments wishing to improve the quality of their annual financial statements based on the approaches adopted by their peers. The financial statements of a dozen governments of sub-Saharan Africa were reviewed to identify examples of good practice which were then analysed against the four broad indicative criteria which were developed for the study. Visits were made to Burkina Faso, Namibia and Tanzania to obtain further information and to discuss the needs of the key uses of government financial information. Keywords: Accountability;
  • No Thumbnail Available
    ItemOpen Access
    The prospects for environmental accounting and accountability in China
    (Routledge, 2019-05-08) Margerison, John; Fan, Mingyue; Birkin, Frank
    Foucault’s ideas on episteme change are used to help understand change taking place in China from the “industrial civilization” to an “ecological civilization”. If episteme change is taking place this could be reflected in the philosophies and attitudes of Chinese accountants and their environmental accounting work will be developing. The conclusions are that: China is slowly moving towards an ecological civilisation; based around the thinking of Chinese accountants an epistemic change is in evidence in tandem with an emerging interest in ancient Chinese philosophy; Chinese accountants’ engagement with environmental accounting and accountability is evidence of reduced specialisation.
  • Thumbnail Image
    ItemOpen Access
    Will Africapitalism work?
    (Taylor and Francis, 2020) ADEGBITE, EMMANUEL; Daodu, Olabisi; Wood, Jacob
    Africapitalism suggests a refined capitalist system aimed at achieving collective good unlike the shareholder value maximisation model of Anglo-American capitalism. It emphasises the obligations of the private sector in Africa to pursue socio-economic development. Despite these proposed benefits, this paper queries the functionality of such capitalism. It presents six major criticisms of Africapitalism and argues for a more realistic approach to African development.