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The history of accounting standards in French-speaking African countries since independence
16 references·5 citing·44 second hop
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this work references cited by second hop

References

  • 1995Institutions and organizations8,003 cited
  • 2000Who Gives Foreign Aid to Whom and Why?2,585 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1996Travels of Ideas1,070 cited
  • 1978The Voice of the Past: Oral History930 cited
  • 2012Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions715 cited
  • 1998Towards a General Model of the Reasons for International Differences in Financial Reporting644 cited
  • 2007Differences between domestic accounting standards and IAS: Measurement, determinants and implications546 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 1983A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES354 cited
  • 2009Management accounting in less developed countries: what is known and needs knowing351 cited
  • 2009The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis325 cited
  • 2007Overcoming path dependency: path generation in open systems305 cited
  • 2016Globalisation, accounting and developing countries297 cited

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1997
INTERPRETIVE AND CRITICAL RESEARCH IN ACCOUNTING: A COMMENTARY ON ITS ABSENCE FROM MAINSTREAM ACCOUNTING RESEARCH
239 cited
  • 2000The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe231 cited
  • Cited by

    • 2019The state of IFRS in Africa27 cited
    • 2022A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation21 cited
    • 2020The impact of audit committee financial expertise on de facto use of IFRS: does external auditor’s size matter?21 cited
    • 2023Two Decades of African Accounting Research 2000–2019: Synthesis, Reflection, Gaps, and Future Directions17 cited
    • 202155 years of Abacus: Evolution of Research Streams and Future Research Directions14 cited