Cycles de Conférences

Thème (français) : Comptabilité, globalisation et pays en développement : perspectives et opportunités pour la recherche en Afrique.

 

L’implication de la comptabilité dans la globalisation et le développement a été largement perçue à travers des considérations limitées d'efficience et d'efficacité. En conséquence, il y a souvent eu une évaluation insuffisante des ramifications sociales, politiques ou culturelles de la comptabilité. La présente présentation vise à examiner les contributions de la littérature pertinente sur le rôle des technologies et discours comptables dans la globalisation et dans les pays en développement, et fournir un certain nombre de perspectives sur la connaissance actuelle. Les auteurs concluent la présentation avec plusieurs suggestions pour des recherches futures, en particulier en ce qui concerne les contextes les moins explorés tels que le contexte francophone. 

Title (English):  Accounting, globalisation and developing countries: Insights and opportunities for African-based research

How accounting is implicated in globalisation and development has largely been seen through limited considerations of efficiency and effectiveness. As a result, there has often been an insufficient evaluation of the social, political or cultural ramifications of accounting. This presentation seeks to review the contributions from the relevant literature on the role of accounting technologies and discourses in globalisation and in developing countries, and provides a number of insights on the extant body of knowledge. The authors conclude with several suggestions for further research, particularly in relation to less explored settings such as the Francophone context.

Bios:

Teerooven Soobaroyen (communicateur principal)

Teerooven Soobaroyen is Professor of Accounting and currently Head, Accounting Group at Essex Business School, University of Essex. His research examines the interplay between accounting, accountability and governance in diverse organisations and in developing/emerging economies, some of which have been funded by the Leadership Foundation for Higher Education, Worldwide University Network, British Council, Mauritius Research Council and the Chartered Institute of Management Accountants. He has published articles on corporate governance, social and environmental accounting, corporate social responsibility, voluntary disclosure and the accountability of non-profit entities in highly rated journals such as Accounting and Business Research, Critical Perspectives on Accounting, Journal of Business Ethics, Accounting, Auditing and Accountability Journal, Accounting Forum and Financial Accountability and Management. His previous academic appointments have been at the University of Mauritius, Aberystwyth University and the University of Southampton. He is currently Chair of the Special Interest Group on Accounting and Finance in Emerging Economies (AFEE) and Executive Committee Member of the British Accounting and Finance Association (BAFA). He is also the Vice-President of the African Accounting and Finance Association (AAFA). 

Philippe Lassou

Philippe Lassou is an Assistant Professor of Accounting at University of Guelph. His research examines the interplay between accounting, governance and development in developing countries, with a particular focus on the government sector in Francophone and Anglophone settings. His theoretical and methodological perspectives are problem-centric associated with the wider political economy, institutional theory, neo-patrimonialism and North-South relations. He has published on Francophone accounting, accounting reforms and poverty reduction, and accounting systems in highly rated journals such as Critical Perspectives on Accounting, Financial Accountability and Management, and Journal of Accounting in Emerging Economies. Following his PhD at the University of Birmingham, he moved to the University of Southampton (UK) before joining the University of Guelph (Canada) – his current position. He is currently an Executive Committee Member of the of the Special Interest Group on Accounting and Finance in Emerging Economies (UK), and the Lead Organizer of the annual Qualitative Accounting Research Symposium (Canada), and an Executive Committee Member of the African Accounting and Finance Association (AAFA). 

Venancio Tauringana

Venancio (Ven) Tauringana, Ph.D. is a Professor of Accounting and Director of the Centre for Research in Accounting, Accountability and Governance CRAAG) in the Department of Accounting at Southampton Business School, University of Southampton. He is also currently President of the African Accounting Association (AAFA), Editor of the Advances in Environmental Accounting and Management and Associate Editor of the Journal of Accounting in Emerging Economies. Prof Tauringana’s research interests are concentrated in the areas of corporate governance, voluntary disclosures and their consequences, working capital management and environmental reporting. His research has been published in a variety of journals including the Review of Accounting Studies (ABS ranking 4*), British Journal of Management, (ABS ranking 4*), International Review of Financial Analysis, European Accounting Review, Journal of Accounting, Auditing and Finance, British Accounting Review (ABS ranking 3*), Journal of International Financial Management and Accounting, Journal of Small Business Management, Corporate Governance, Journal of Applied Accounting Research and International Journal of Auditing (all ABS ranking 2*).

Nous avons 110 invités et aucun membre en ligne