Browsing by Author "Lassou, Philippe"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    Methodological Issues in African Accounting Research: Towards Alternative Theories and Methods
    (Research Square, 2022) Jayasinghe, Kelum; Soobaroyen, Teerooven; Lassou, Philippe; Nkundabanyanga, Stephen Korutaro
    The purpose of this special issue is to advance the knowledge and discussion around alternative methodologies in accounting research on African countries. Albeit from a relatively low base, there has been a gradual increase in African accounting research and articles published in major accounting journals, thereby representative of a growing voice of African scholarship (e.g. Neu et al., 2010, Soobaroyen and Ntim, 2013; Goddard et al., 2016; Bakre et al., 2017; Ntim et al., 2017; Mbelwa at al., 2019; Lassou et al., 2018; Lassou et al., 2019; Kan et al., 2020; Jayasinghe at al., 2020; Lassou et al., 2021; Moses and Hopper, 2022). However, until recently, a large number of empirical studies draw on the positivist perspective, adopting quantitative methodologies and market-based theories. Many of the accounting research contributions on African accounting can be also attributed to diaspora academics based in international universities (Hopper et al, 2009; van Helden and Uddin 2016; Ashraf et al., 2019). Thus, it is not surprising to note that very few studies have gained centre stage in relation to non-market-based approaches (e.g. Neu et al., 2010; Lassou et al., 2018; Lassou et al., 2019; Jayasinghe at al., 2020). Although this positivist tradition of accounting research can, in general, report on the associations between accounting practices and firm/contextual variables, this approach inherently comes short on explaining, exploring or examining the complex and challenging political, economic and cultural issues, and their implications for the role of accounting in African countries (van Helden and Uddin, 2016). Even though no one perspective can provide a complete picture of the reality of accounting practices in Africa, these publication patterns indicate the importance of identifying fertile areas for future research, presenting a case for a variety of different/alternative theoretical and methodological perspectives to enhance our understanding on critical issues on African accounting. Arguably, therein lies the richness of the insights that one could leverage a credible case for change. This special issue offers the opportunity to create a forum, debate and reflection on this topic, particularly on what has been done and what can be done in African accounting studies, in terms of methods, theoretical paradigms and challenges of this change.