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Professional accounting development in Nigeria: threats from the inside and outside

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  1. P.W. Senarath Yapa & Zhen Ping Hao, 2007. "An analysis of current trends in accounting professional development in People's Republic of China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 25-44, January.
  2. Sami El OMARI & Michèle SABOLY, 2005. "Emergence d’une profession comptable libérale : le cas du Maroc," Economic History 0503018, University Library of Munich, Germany.
  3. Sian, S. & Verma, S., 2021. "Bridging the divide: The rise of the Indian Accountant from 1900 to 1932," The British Accounting Review, Elsevier, vol. 53(2).
  4. Verma, Shraddha, 2015. "Political, economic, social and imperial influences on the establishment of the Institute of Cost and Works Accountants in India post independence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 5-22.
  5. Sian, S., 2006. "Inclusion, exclusion and control: The case of the Kenyan accounting professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 31(3), pages 295-322, April.
  6. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
  7. Abu Shiraz Rahaman, 2009. "Independent financial auditing and the crusade against government sector financial mismanagement in Ghana," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(4), pages 224-246, October.
  8. Chris Poullaos, 2009. "Profession, race and empire: keeping the centre pure, 1921‐1927," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 429-468, March.
  9. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
  10. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  11. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 328-369, February.
  12. Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020. "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 105-121, July.
  13. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
  14. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  15. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
  16. Sankay Oboh, Collins, 2020. "The Influence Of Perceived System Of Justice, Magnitude Of Consequences And Social Consensus On Ethical Decision-Making Among Professional Accountants In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 46-73, September.
  17. Mataira, Kelvin & Van Peursem, Karen A., 2010. "An examination of disciplinary culture: Two professional accounting associations in New Zealand," Accounting forum, Elsevier, vol. 34(2), pages 109-122.
  18. Agrizzi, D. & Sian, S., 2015. "Artificial corporatism: A portal to power for accountants in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 56-72.
  19. Ogharanduku, Bridget Efeoghene & Jackson, William J. & Paterson, Audrey S., 2021. "Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  20. Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.
  21. Oluseye Omoniyi ADEDOYIN & Prof. Folajimi Festus ADEGBIE, 2024. "The Birth of Professional Accounting Organizations and the Influence on the Transformation of Accounting Practices in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(6), pages 1161-1176, June.
  22. Andrews, Matt & Harrington, Peter, 2016. "Off Pitch: Football's Financial Integrity Weaknesses, and How to Strengthen Them," Working Paper Series 16-009, Harvard University, John F. Kennedy School of Government.
  23. Rodrigues, Lúcia Lima & Craig, Russell, 2022. "Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America," Accounting, Organizations and Society, Elsevier, vol. 97(C).
  24. Xu, Yin & Xu, Xiaoqun, 2008. "Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 73-102, January.
  25. Ferry, Laurence & Haslam, Jim & Green, Stuart & Adegbite, Emmanuel & Gebreiter, Florian, 2021. "Accounting colonization, emancipation and instrumental compliance in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
  26. Sami El Omari, 2008. "Usurper un monopole: ouvrir une profession ou changer une institution," Post-Print halshs-00522523, HAL.
  27. Shiraz Rahaman, Abu & Neu, Dean & Everett, Jeff, 2024. "Accounting artifacts and the reformation of a national healthcare system," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  28. Neu, Dean & Rahaman, Abu Shiraz & Everett, Jeff & Akindayomi, Akinloye, 2010. "The sign value of accounting: IMF structural adjustment programs and African banking reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 402-419.
  29. Walker, Stephen P., 2004. "The genesis of professional organisation in English accountancy," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 127-156, February.
  30. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  31. Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
  32. Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2009. "South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 705-721, August.
  33. Sian, S., 2011. "Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 363-381.
  34. Sami El Omari, 2006. "Echec de l'isomorphisme : première tentative d'organisation de la profession comptable au Maroc (1947-1954)," Post-Print halshs-00548122, HAL.
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