Historical Accounting for Enterprise and Society in Africa

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2023-05-01 DOI:10.1177/10323732231173924
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Abstract

Accounting systems and institutions significantly influence the development of enterprise and society. Our understanding of these systems often omits the subtleties of difference, complexity, and contestation in Africa (Dedoulis and Caramanis, 2007; Lassou et al., 2021; Moses and Hopper, 2022). Early interaction with markets outside Africa developed dynamically from the eighth century and with subsequent expeditions from metropolitan Europe and Asia (Poullaos and Sian, 2010; Verhoef, 2013, 2014). African societies through engagement with the global systems have facilitated different trajectories for market integration, and social development in their quest for independent statehood and postcolonial control (Lassou et al., 2021; Mihret et al., 2012). Owing to its evolution across enterprise and society, including engagements with global markets, and institutions, Africa has gained scholarly traction. Yet, the role of accounting and accounting systems in Africa’s societies and economies, but equally so in Africa’s engagement with international markets and the wider world, remains inadequately explored (Moses, et al., 2020; Moses and Hopper, 2022). This Special Issue seeks to understand the history and legacy of accounting and accounting systems in the development of enterprise and society in Africa. It directs attention to all traditions of accounting through the long history of African indigenous economies and cultures. How can we address this extensive research field? The following broad thematic areas are proposed:
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非洲企业和社会的历史会计
会计制度对企业和社会的发展有着重要的影响。我们对这些系统的理解往往忽略了非洲差异、复杂性和竞争的微妙之处(Dedoulis和Caramanis,2007;Lassou等人,2021;Moses和Hopper,2022)。从八世纪开始,与非洲以外市场的早期互动以及随后来自欧洲和亚洲大都市的探险活动蓬勃发展(Poullaos和Sian,2010;Verhoef,20132014)。非洲社会通过与全球体系的接触,促进了市场一体化和社会发展的不同轨迹,以寻求独立国家和后殖民控制(Lassou等人,2021;Mihret等人,2012年)。由于其在企业和社会中的演变,包括与全球市场和机构的接触,非洲获得了学术吸引力。然而,会计和会计系统在非洲社会和经济中的作用,以及在非洲与国际市场和更广泛世界的接触中的作用仍然没有得到充分的探索(Moses,et al.,2020;Moses和Hopper,2022)。本特刊旨在了解会计和会计制度在非洲企业和社会发展中的历史和遗产。它将注意力集中在非洲土著经济和文化悠久历史中的所有会计传统上。我们如何应对这一广泛的研究领域?提出了以下广泛的专题领域:
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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