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• W2131602177 abstract "The accounting history literature expounds the role of imperial connection on the transfer of Western accountancy concepts and practices to developing countries. An emerging theme within this literature is the shift in imperial power from Britain to USA over the last century and the ramifications of this shift on accountancy globally. Using a framework developed by prior research for investigating the transfer of accountancy across countries, this study examines historical developments of accounting practice, education and professional training in Ethiopia (from 1905 to 2011) in the light of the country’s interactions with Britain and the USA. These interactions facilitated Ethiopia’s continued importation of British accountancy practice and professional training contemporaneously with importation of accounting education from the USA. Over the past two decades, Ethiopia has been undertaking accounting reforms as part of economic policy reforms in pursuit of neo-liberal economic ideals. In response to shifting priorities of transnational actors, Ethiopia continued trialling policy initiatives that are yet to yield a stable equilibrium with coherent links of accounting education, practice and professional training." @default.
• W2131602177 created "2016-06-24" @default.
• W2131602177 creator A5031127076 @default.
• W2131602177 creator A5085696829 @default.
• W2131602177 date "2014-06-11" @default.
• W2131602177 modified "2023-09-26" @default.
• W2131602177 title "Multiple informal imperial connections and the transfer of accountancy to Ethiopia (1905 to 2011)" @default.
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• W2131602177 doi "https://doi.org/10.1177/1032373214533174" @default.
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