Accounting in Africa by Venancio Tauringana,Musa Mangena,Shahzad Uddin, et

By Venancio Tauringana,Musa Mangena,Shahzad Uddin, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinanceLanguage(s): EnglishOn sale date: 31.12.2012Street date: 31.12.2012

The African context offers a distinct atmosphere for accounting learn: the degree of financial and marketplace improvement is low, corruption is rife and politics usually meddles in company affairs. Such an atmosphere can impact the character of accounting and certainly the way during which accounting is used, which makes accounting study in Africa vital and engaging. the ten papers during this quantity have been offered on the inaugural African Accounting and Finance organization (AAFA) in 2011 and are in accordance with info from Ghana, Mauritius, Nigeria, Uganda and South Africa. inspired by means of the AAFA imaginative and prescient, this certain quantity offers a resource of wealthy information for lecturers, practitioners and coverage makers with curiosity in accounting learn in Africa to attract upon to notify accounting debate and support supply greater knowing of accounting in Africa and past.

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1 million at the yearend 2008. These customers account for about 27% of the group’s overall customer base. In the same vein, the company’s revenues increased by 40% over the same period with the studied subsidiary accounting for 22%. 5 million US dollars at the end of 2007. The CEO is at the zenith of the hierarchy and is involved in the formulation of policies and decision making at the top echelon of the organization. The CEO delegates authorities and responsibilities to Directors who include; Director of HR & Admin, Director Regulatory Affairs, Director Legal/company secretary and Director Business Process Management.

Falkenberg and Herremans (1995) however argue that little is known about the interaction between formal and informal control systems and the impact of these interactions on ethical behaviours. Thus while it has been acknowledged that formal and informal controls operate in organizations, very little study has been conducted on how these controls co-exist or jointly operate. Focusing on a Nigerian multi-national subsidiary, this study addresses this gap by examining how formal and informal controls co-exist in the organization.

Premier Towers, Accra, Greater Accra, Ghana Nana Y. , East Legon, Ghana Redeemer Yao Krah Institute of Professional Studies, Legon, Greater Accra, Ghana Ransome Kuipo Department of Accounting, University of Ghana Business School, Ghana Jyoti D. Mahadeo Department of Management, Faculty of Law and Management, University of Mauritius, Reduit, Mauritius Musa Mangena Nottingham Business School, Nottingham Trent University, Nottingham, UK Irene Nalukenge Department of Accounting, Faculty of Commerce, Makerere University Business School, Uganda Stephen K.

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