South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants

Hammond, Theresa; Clayton, Bruce; Arnold, Patricia J.

doi:10.1016/j.aos.2008.09.002

Cited by 112 publications

(105 citation statements)

References 30 publications

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“…The South African accounting profession helped maintain apartheid Hammond et al, 2009;; and accountants assisted imperial governance and control over indigenous, slave and settler populations (Annisette & Neu, 2004). Few ex-colonies' accounting professions are free from the legacy of empire: colonial professions and their members can still dominate practice, often to the exclusion of indigenous accountants (Poullaos & Uche, 2012;Sian, 2011 (Susela, 1999).…”

Section: The Accounting Profession: Developing Local Capacity In the mentioning

confidence: 99%

Globalisation, accounting and developing countries

Hopper

Lassou

Soobaroyen

2017

Critical Perspectives on Accounting

221

357

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Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development.

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Section: The Accounting Profession: Developing Local Capacity In the mentioning

confidence: 99%

Globalisation, accounting and developing countries

Hopper

Lassou

Soobaroyen

2017

Critical Perspectives on Accounting

221

357

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“…A few studies have described and analysed the emergence of Western-oriented accounting professionalism(s) in developing and post-colonial economies (Annisette, 2000;Hammond, Clayton & Arnold, 2008;Neu, Ocampo Gomez, Graham & Heincke, 2006;Sian, 2006;Uche, 2002), and there is an emerging body of literature examining the specificities of new audit practices in Eastern Europe and Russia (see e.g. Bychkova, 1996;Enthoven, Sokolov, Bychkova, Kovalev & Semenova, 1998;Kosmala, 2007;Kosmala MacLullich & Sucher, 2004;Mennicken, 2008;Samsonova, 2009;Sucher & Bychkova, 2001;Sucher, Moizer & Zelenka, 1998).…”

mentioning

confidence: 99%

From inspection to auditing: Audit and markets as linked ecologies

Mennicken

2010

Accounting, Organizations and Society

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This paper studies the roles that images and ideas of market creation played in the rearticulation of relations between government, audit expertise and professional organisation in post-Soviet Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and 2005, and analyses this in terms of the notion of "linked ecologies". The paper queries the relationship between audit and neoliberal modes of governing (Miller & Rose, 1990Power, 1997). It argues that we should be careful not to see audit as an unproblematic expression of neoliberalism. Investigating the dynamics and conflicts accompanying attempts to establish auditing as a site for governmental reform, this paper examines the manifold ways in which the meaning of markets and the roles of auditing in them can be unsettled, reinvented and transformed. The paper analyses how auditing was made marketable, and investigates how projects of postSoviet audit development came to be carried forward, shifted and changed through new "enterprising selves" and their newly founded audit and consulting firms. The paper concludes with a more general discussion of the implication of these findings for our understanding of the dynamics of professionalisation, and the changing of relations between politics and expertise.

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“…This was, for example, shown by Hammond et al (2009) for South Africa. Hammond et al found that in apartheid South Africa, racial exclusion was not only overt, but also based on language competencies (cf.…”

Section: Translation and Elf In Accounting Educationmentioning

confidence: 99%

Language, translation and accounting: towards a critical research agenda

Evans

2018

AAAJ

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Purpose -This paper aims to increase awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.Design/methodology/approach -The paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting, and on selected insights from translation studies, international management and business studies.Findings -Translation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity. Research limitations/implications -The paper proposes themes for a research agenda on translation in accounting.Originality/value -The paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.

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South Africa’s transition from apartheid: The role of professional closure in the experiences of black chartered accountants

Cited by 112 publications

References 30 publications

Globalisation, accounting and developing countries

Globalisation, accounting and developing countries

From inspection to auditing: Audit and markets as linked ecologies

Language, translation and accounting: towards a critical research agenda

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