Should research on accounting in Africa incorporate paradigm shifts?

Hopper, Trevor, Moses, Olayinka and Waweru, Nelson (2021) Should research on accounting in Africa incorporate paradigm shifts? African Accounting and Finance Journal. ISSN 2683-6599 (Accepted)

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Abstract

This paper evaluates recent reviews of accounting research in Africa. These prompt consideration of nurturing research approaches encompassing diverse paradigms. Accounting research in highly ranked accounting journals has contained a small proportion of articles on Africa, and these have predominately been on richer countries with developed capital markets. However, a gradual paradigm shift is apparent. About 51% of published African accounting research has employed qualitative methods unlike that on developing countries in Asia, where quantitative market-based research has been dominant. A gradual shift in African accounting research philosophies and methodologies has accompanied investigations of topics more pertinent to Africa, such as attaining Sustainable Development Goals. Significant numbers of African accounting articles in lesser or unranked English language journals, and in non-English language journals, especially in French, German, Portuguese, and Italian exist, but fell outside the scope of this exercise exist. They need reviewing.

Item Type: Article
Keywords: Africa, accounting, research methods, paradigms
Schools and Departments: University of Sussex Business School > Accounting and Finance
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Depositing User: Mx Elements Account
Date Deposited: 29 Nov 2021 08:37
Last Modified: 26 Apr 2022 11:06
URI: http://sro.sussex.ac.uk/id/eprint/103106

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