Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago

Annisette, Marcia

doi:10.1016/s0361-3682(99)00061-6

Cited by 206 publications

(167 citation statements)

References 23 publications

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“…Second, the Ethiopian military government of the time, having a communist ideology, arguably did not appreciate the role of Western-styled accounting. For example, Annisette (1999; observed that state ideology could influence accounting professionalization. Also, in the former Soviet Union, Mikhail Gorbachev was considered a radical in the 1980s for proposing the use of Western cost-accounting as a part of his overall strategies of glasnost (openness) and perestroika (restructuring) (Gorbachev 1987).…”

Section: -1991mentioning

confidence: 99%

“…The participant believes that the possible contribution of this arrangement to the development of EPAAA has not been exploited because of EPAAA's limitations. Such an arrangement, however, is also found to have a constraining effect on indigenizing the profession in Trinidad and Tobago (Annisette 2000). Also the financial dependence with the ACCA could put the EPAAA in a position where in could not vociferously promote issues of indigenization without its role being circumscribed.…”

Section: Re-activation Of Epaaamentioning

confidence: 99%

“…Instead, like the case in Trinidad and Tobago (Annisette 2000), imported expertise tends to be encouraged. The experience of other developing countries suggests that surrendering the control of examination (a key certification activity) to foreign accountancy bodies (Annisette 1999;Briston & Kedslie 1997) could make indigenization of the profession exigent in Ethiopia. Due to the lack of control on the knowledge base and exercise of certification, the nascent indigenous associations could be obliged to accede to the wishes of the international associations that export accountancy expertise to Ethiopia.…”

Section: Re-activation Of Epaaamentioning

confidence: 99%

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Accounting professionalization amidst alternating state ideology in Ethiopia

Mihret¹,

James

Mula

2012

Acc Auditing Accountability J

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Purpose:This paper examines accounting and auditing professionalization processes in the context of alternating state ideology in Ethiopia over the past century to identify how changes in the politico-economic milieu impacted on these processes. Design/methodology/approach:The study used archival evidence and oral history of nascent indigenous accounting and auditing associations in Ethiopia. It employed a combination of functionalist, interactionist, and critical perspectives to interpret phenomena in the professionalization processes. Emerging themes are further enriched by interpreting them in light of results of similar studies in other developing countries. Findings:The study portrays, despite a lack of adequate impetus to establish viable indigenous accounting bodies, the professionization dynamics exhibited different patterns in three epochs in which Ethiopia had alternating state ideologies. It epitomizes how the alternation of state ideology between capitalism and communism reflected on the emphasis to accounting technologies as conceptualization in the capitalist vis-à-vis communist economic contexts. State role in the supply of accounting labour, interactions between the state and global forces, and inadequate 'signals of movement' for indigenous accounting profession as well as the role of imported accountancy expertise as a fallback are identified as key themes in the dynamics. Originality/value:Conducted in a developing economic setting that is characterized by alternating state ideology, the study contributes to understanding of accounting profession's global configuration and elucidates how state ideology and the ensuing politico-economic context could influence accounting professionalization processes.

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Section: -1991mentioning

confidence: 99%

Section: Re-activation Of Epaaamentioning

confidence: 99%

Section: Re-activation Of Epaaamentioning

confidence: 99%

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Accounting professionalization amidst alternating state ideology in Ethiopia

Mihret¹,

James

Mula

2012

Acc Auditing Accountability J

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“…First, the institutional context of the audit profession exerts an enduring in uence on its organization. By studying the Spanish audit profession, we expect to contribute to the sparse, though growing, number of studies addressing professionalization issues in contexts different from those characterizing a limited group of Anglo-Saxon countries: the UK and the US (e.g., Hantrais, 1995;Ballas, 1999;Garcṍa Benau et al, 1999;Annisette, 2000) and, thus, contribute to the overall debate on the role of gender in the development of the audit profession. Second, in spite of the considerable efforts made by some researchers to embed gender studies into their wider societal context (e.g., Kirkham and Loft, 1993), we concur with Roberts and Coutts's (1992: 379) contention that there is still much to learn about the interface between gender and the context of the audit profession.…”

Section: Introductionmentioning

confidence: 99%

Gender, the state and the audit profession: evidence from Spain (194288)

Carrera¹,

Gutiérrez²,

Carmona³

2001

European Accounting Review

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Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The AngloSaxon settings, we contend, embrace a number of idiosyncratic, institutional characteristics that advise caution in the generalizability of results. Our study addresses the role of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-edged democracy as well as the emergence of a free market economy from a system characterized by stiff economic autarchy and an overriding intervention of the state in the economy. We found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. In particular, our ndings reveal that the audit profession did not have an independent strategy about the role of women at work, but mimicked the attitudes deployed by the state during our observation period.

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“…In this context, attention is drawn to the role played by self-selected elites in the professionalization of accounting bodies in settler colonies as serving to close-OR market oppominities for non-elite practitioners (Chua & Poullaos, 1998). Annisette (2000a) builds on these studies by emphasizing the complex interplay of extemal and local interests on the professionalization of accountancy in Trinidad and…”

mentioning

confidence: 99%

Look who's talking: a postcolonial critique of the discourse on international accounting

Manassian

2009

JIBED

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Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago

Cited by 206 publications

References 23 publications

Accounting professionalization amidst alternating state ideology in Ethiopia

Accounting professionalization amidst alternating state ideology in Ethiopia

Gender, the state and the audit profession: evidence from Spain (194288)

Look who's talking: a postcolonial critique of the discourse on international accounting

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