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Imperialism and the integration of accountancy in the Commonwealth Caribbean

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  • Bakre, Owolabi M.

Abstract

The Commonwealth Caribbean has become aware that foreign accounting education and training programmes, in particular the dominant British qualification system, may no longer be relevant to post-independence regional economies. Considering the limited resources to localise accountancy in each country, in October 1988 the chartered institutes in the region signed a memorandum of understanding (MOU) to integrate regional accountancy. However, almost 25 years since signing the MOU, the dream of independent regional accountancy has yet to become a reality. Through the frame of imperialism, this study provides up-to-date evidence of the internal influence of colonialism and the external pressure of globalisation, which remain obstacles to the integration of accountancy in the Commonwealth Caribbean. Given the local, regional and transnational capitalism interest, regional legislative support may be necessary for the dream of accountancy integration to be actualised in the region.

Suggested Citation

  • Bakre, Owolabi M., 2014. "Imperialism and the integration of accountancy in the Commonwealth Caribbean," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 558-575.
    • Handle: RePEc:eee:crpeac:v:25:y:2014:i:7:p:558-575
    DOI: 10.1016/j.cpa.2013.08.008
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    References listed on IDEAS

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    4. Alawattage, Chandana & Fernando, Susith, 2017. "Postcoloniality in corporate social and environmental accountability," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 1-20.
    5. Bakre, Owolabi M. & McCartney, Sean & Fayemi, Simeon Olufemi, 2022. "Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    6. Lassou, Philippe J.C. & Hopper, Trevor & Tsamenyi, Mathew & Murinde, Victor, 2019. "Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).

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