This website uses cookies to ensure you have the best experience. Learn more

A Model Of Governance And Accounting Systems In Africa Ph D Proposal

2417 words - 10 pages

A Model of Governance and Accounting Systems in AfricaProposal for PhD in Accounting and FinanceResearch ObjectivesThis research, which is motivated by the desire to understand the implications of the ongoing World Bank reforms, examines the role of accounting systems in governance improvements in Africa. The overall objective is to develop a model that will help explain the relationship between accounting systems and governance systems in Africa. The specific objectives of the study are to:Develop a universally acceptable definition and measurement of governanceEvaluate the extent to which the World Bank reforms in Africa are primarily meant to improve governance,Analyse the role of role accounting systems in governance improvements in Africa.Conceptualize the association between accounting systems and governance into theoretical framework that could be used in policy formulation.Research problem and questionsDespite the importance of governance in the World Bank developmental agenda, its conceptualisation and measurement have remained debateable. For example, there is no uniform and acceptable definition of governance (Al-Marhubi, 2004). Furthermore, there is disagreement on the elements and components of governance. While having good accounting and financial systems is likely to contribute to governance development, the available measures of governance produced by the World Bank and other bodies (such as the Mo Ibrahim Foundations) which are used to inform most lending decisions place limited emphasis on accounting systems. There was no specific mention of accounting systems in the variables used to construct these governance indicators. Moreover, no research has investigated directly the relationship between accounting systems and governance systems of a country. The very few accounting studies that have developmental focus have been on the relationship between the adoption of the International Accounting Standards (IASs) and economic development (Larson & Kenny, 1995; Zeghal & Mhedhbi, 2006). These studies have generally recognised the positive impacts of the adoption of IASs (either directly or indirectly) on economic growth. Chamisa (2000) noted that one of the key benefits of IASs is that it induces private sector development by making the investment climate attractive to international investors. As pointed out by Kaufmann et al. (1999) the private sector is an important element of governance quality. It contributes to sustained growth and poverty reduction. In addition to inducing foreign direct investments growth, a high quality accounting system can contribute to a better assessment and collection of tax in developing countries, providing governments with more resources (World Bank, 2004).This research argues that accounting has a potential role to play in governance improvements and economic development but has been marginalised as very few accounting researchers are interested in developmental issues. This research is...

Find Another Essay On A Model of Governance and Accounting Systems in Africa PhD Proposal

Statement of Interest in Pursuing a PhD Degree in Hydraulic Fracturing

759 words - 4 pages I write to express my interest in pursuing a PhD degree in hydraulic fracturing in the department of Mineral and Resource Engineering, Dalhousie University. I am excited about the opportunities that abound for a research work in unconventional hydrocarbon reservoirs and the impact of such work in enhancing optimal development and hydrocarbon recovery. I discussed my interests with Dr. Dmitry Garagash, who has also obliged to serve as my

An Approach to the Regional Neoliberal Governance in Southern Africa from a Critical Perspective

1238 words - 5 pages ''An approach to the regional neoliberal governance in Southern Africa from a critical perspective.'' Artemis Pierratou 1st Seminar Paper In order to examine the possible implications of neoliberalism in contemporary Africa, an analysis based on a regional dimension is important. The multiplicity of strategies and methods of governance in a specific regional context can appear merging, mingling or even clashing, since regions can be

A Study of Cotton Trade and Trade in Africa

4583 words - 18 pages continent both politically and socio- economically. • To coordinate and harmonize the policies between the existing and future Regional Economic Communities for the gradual attainment of the objectives of the Union; • Promote the sovereignty of member states and their independence. • Prepare Africa to become a global economy • Encourage the practice of democracy in African and good governance. • Protect and promote

A critique of the Truth and Reconciliation in South Africa

3284 words - 14 pages cases such as that of a mother who recalled the memory of the death of her own son, and who might watch the killer of her son walk freely outside, how could we affirm that the TRC only contributed to positive effects on South African people? Thus, this paper will base on the pursuit of the question: What criticisms have been made of the Truth and Reconciliation Commission in South Africa? As the first president of the new South Africa, Nelson

Analysis of a PHD Student´s Research on Investment Inequality

1515 words - 6 pages in his research is the issue of how investing has emerged a dramatic shift in income shares. With this in mind, Nau presents two important unanswered questions, to what extent is the elite’s concentration of income a function of non-wage income growth, for example its investment gains and how has the top’s investment income growth changed the collectively outlines of income inequality? Explaining that the returns of labor are very critical to

Politics, Media Systems and Governance: The Battle over Public Opinion in Latin America

1625 words - 7 pages America with particular attention to the relationship between politicians and the media as key actors in the process of political communication. At the same time we want to determine the impact of the messages used by both actors in the governance of each country separately. It will require a study of the political culture of these countries to find the elements that help to explain the differences between the media systems. Objectives

Politics, Media Systems and Governance: The Battle for the Public Opinion Sphere in Latin America

1864 words - 8 pages politicians who struggle for widening their own audiences. Given the relationship between the media and the citizen, it is necessary to study and compare its particular effect on governance in different countries. Using Pfetsch´s concept of political communication culture I will try to contribute to the understanding of the relations between politics, media systems and governance in Latin American countries. Methodology My research will begin with a

Comparisons of usa, uk, and china accounting systems

3599 words - 14 pages accounting is that it is highly dominated by organised accounting profession, which only relate to limited liability companies, no other such entity. A separate fiscal accounting has been developed entirely from commercial accounting. Public sector in the U.K follows its own different rules in accounting.U.K was one of the initial and first countries in the world to develop and have Companies acts containing provisions and also one of the first

Resiliency and Self Governance a are Tools of Success

1048 words - 5 pages “You West Virginia girls are one tough breed,” he said. You got that right” (Walls 246). Jeannette Walls is a remarkable woman who overcame the chains of poverty to become the successful journalist/ author she is today. Her story is filled with heartache and triumphs alike, stemming from her loving but very dysfunctional parents, Rex Walls and Rose Mary Walls. She is inspirational because she proves no matter how bad of a situation you are in

Corporate governance and firm performance in Pharmaceutical industry of Pakistan

3362 words - 13 pages AbstractThere has been much discussion recently about whether corporate governance makes a difference in improving company performanceThis study is initiated on "corporate governance and firm performance" with the samples of 8 pharmaceutical companies using the data from their annual reports, representing the periods of 2008 - 2012. Board committee, board meeting and board size including executive directors and non-executive directors were used

Development Comparison of Corporate Governance in Malaysia and Singapore

1410 words - 6 pages The Asian Financial Crisis which exposed the corporate governance weaknesses was a wake-up call for all the policymakers, standard setters as well as the companies (OECD, 2014). The parties that involved and affected from the crisis started to realize the importance of having strong corporate governance practices in their countries. Consequently, the Asian economies along with the OECD established the Asian Roundtable on Corporate Governance in

Similar Essays

Obtaining A Ph D In Power Systems Engineering

1477 words - 6 pages transformers, and so on, in the University of Lagos. I am also actively involved in a social welfare and tourism group for youths, where we source funds from various organizations to help the less-privileged in the community. I have decided to dedicate the rest of my life to developing myself into an expert power systems researcher. I long for a total comprehension of power systems operation, and I believe that obtaining a PhD in power systems

Compare Viable Systems Model (Vsm) And Soft Systems Model (Ssm) In Terms Of Their Way Of Dealing With Organisational Issues

2555 words - 10 pages assist management practice.Firstly, the model is capable of dealing with organizations the parts of which are both vertically and horizontally interdependent. The notion of recursion enables the VSM to cope with the vertical interdependence displayed in a multinational company which itself consists of divisions, companies or departments, etc. In the VSM the parts of system 1 of an organization must be viable systems in their own right and must possess

Pursuing A Ph D In English Literature

790 words - 3 pages Pursuing a PhD in English Literature Education has always been the highest priority in my family. After attending university and graduate school in the US, my parents moved to Florida, turning down a masters in architecture at Harvard for my mother for a position at an engineering firm for my father. Still relatively new to this country and language, my mother established her own architectural firm. In the midst of this transition, both

Aids In Africa A Proposal To Combat Aids

556 words - 2 pages Africa; most have no access to lifesaving drugs, testing facilities, or even basic preventative care. . I would like to share my ideas with you and hopefully help you to be able to use some of these to aid your battle against AIDS. My name is Ben Henig and I am a member of Community High School. One of the major factors inhibiting medical professionals in Africa from treating the disease is the inability to access vast areas of the continent with