A Synthesis of Accounting Research in Africa 2000–2017: What Have We Learned

• In Event: Research Perspectives

Abstract

This paper provides a review of African accounting literature published in Western accounting journals by analyzing patterns and contents of 191 papers accepted in 51 accounting journals in the past 18 years (2000 to 2017). The pattern analysis identifies the trend and acceptance of African research in major accounting journals, the distribution of African research by subjects, methods, and countries, as well as the general interests of African topics in authors and institutions across the world. The content analysis of these publication reveals the accounting issues that have been examined and the gap existing in current studies. The paper contributes to accounting literature by conducting a holistic analysis of the African accounting research, and to our best knowledge, this is the first study that provides a comprehensive and extensive summary of African publications in accounting. Our study is likely to be particularly relevant to researchers and PhD students who are interested in delving into the area, by providing a good starting point for them to review the literature and look for appropriate research areas and publication outlets.

Authors

• Nelson Waweru, York University

• Songlan Peng, York University