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1st Accounting and Finance Research Association International Conference


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Abuja

1st Accounting and Finance Research Association International Conference

 

CONFERENCE OBJECTIVES

Accounting and finance scholars of Africa and in Africa have tended to accept, without critical questioning, the diverse theoretical perspectives that have driven accounting and finance research in the continent and structured debates on the subject matter. Oftentimes, very little is known about the emergence and development of the diverse schools of thought and theoretical perspectives which are often taken for granted as neutral explanatory tools for our understanding of the development and practice of accounting and finance in the African continent. Thus, African accounting and finance researchers frequently organize, synthesize and evaluate their data without critical analysis of the assumptions and/or methods used in the emergence of such data. The fact that most of such methods have evolved outside the cultural, political and environmental context of Africa seems to be of little consequence. Consequently, accounting and finance research in Africa have tended to ignore the African influences (or lack of it) when focusing on the dynamics and practices of accounting and finance institutions such as development banks, insurance companies, accounting firms and accounting and finance standard setting and regulatory bodies. The consequence is that few studies on African accounting and finance examine their subject matter from an African perspective.

AREAS OF INTEREST

Papers will be accepted across a wide range of accounting and finance topics, and methodological and theoretical perspectives. Authors are encouraged to develop papers aimed at understanding the dynamics of the development of African accounting and finance structures and institutions. Original manuscripts that bring new insights into our understanding of the origins and development of accounting and finance institutions and structures in pre-colonial, colonial and post colonial Africa are welcome. Sub-themes include, but are not restricted to the following areas:

• Theoretical papers on the impact of social, political and cultural environment on the regulation and practice of accounting and finance
• The relationship between the evolution of African accounting and finance research, and global social discourses.
• Foreign influences on accounting and finance in Africa
• Evolution of indigenous financial institutions.
• Effect of foreign cultures on Africa’s capital markets
• Comparative studies of African accounting and financial systems.
• Comparative studies of African and non-African accounting and financial systems.
• Indigenous accounting and finance practices in Africa.
• The success of pre-colonial, colonial or post colonial financial systems in Africa
• Financial crisis in Africa
• Financial regulation in Africa
• Evolution and development of insurance in Africa
• Evolution and development of the accounting and finance profession in Africa
• Evolution and development of taxation in Africa

AFRA will award a prize for the best paper presented in the conference. Selected papers will be published in the highly rated Nigeria Research Journal of Accountancy. Public sector related papers will also be considered for publication in the International Journal of Governmental Financial Management. Selected papers, except otherwise advised, will be made available on AFRA’s website.

 

Start Date : 2011-11-21

Last Day : 2011-11-24

Contact Person : Dr. Joseph K. Achua

Email : achuajoe@yahoo.com

Address : Abuja FCT, Abuja, Nigeria

 

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