Factors impacting accounting research output in developing countries: An exploratory study

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dc.contributor.author Negash, M
dc.contributor.author Lemma, T.T.
dc.contributor.author Samkin, G.
dc.date.accessioned 2020-07-28T10:21:52Z
dc.date.available 2020-07-28T10:21:52Z
dc.date.issued 2019-02
dc.identifier.citation Institutional pressures and the accounting and reporting of environmental liabilities Negash, M. , Lemma, T.T. (2020) Business Strategy and the Environment en_ZA
dc.identifier.issn 0890-8389
dc.identifier.uri https://hdl.handle.net/10539/29277
dc.description.abstract The objective of this paper is to identify the factors that impact accounting research output in one of the developing regions of the world, Anglophone Sub-Sahara Africa (Anglophone SSA). Adopting an institutional theory framework, the paper uses a sequential research process comprising an original questionnaire and semi-structured interviews. Four research questions were developed to achieve the research objectives. The region's low research output is explained by a host of individual, departmental and/or university, country and international factors; of these, departmental and/or university factors appear to have the strongest impact. The study also found that factors that constitute the regulative (coercive) pillar that promote research tend to be weaker in this region's universities, while factors that constitute the normative and culturalcognitive pillars which tend to promote teaching appear to be stronger. Thus, the institutional pressure stemming from factors that constitute normative and cultural-cognitive elements dictate the conduct of an accounting academic positioned in Anglophone SSA's universities. That is, research activities of accounting academics in the region are disempowered by the more potent, normative and cultural-cognitive pressures and are inadequately sanctioned by the regulative pressure. en_ZA
dc.language.iso en en_ZA
dc.publisher Elsevier Ltd. en_ZA
dc.rights © 2020 Elsevier B.V. or its licensors or contributors. ScienceDirect ® is a registered trademark of Elsevier B.V. ScienceDirect ® is a registered trademark of Elsevier B.V.emark of Elsevier B.V. ScienceDirect ® is a registered trademark of Elsevier B.V. en_ZA
dc.subject Accounting research en_ZA
dc.subject Developing countries en_ZA
dc.subject Institutional theory en_ZA
dc.subject Sub-Sahara Africa en_ZA
dc.title Factors impacting accounting research output in developing countries: An exploratory study en_ZA
dc.title.alternative British Accounting Review en_ZA
dc.type Article en_ZA
dc.journal.volume 51 en_ZA
dc.journal.title The British Accounting Review en_ZA
dc.description.librarian TT2020 en_ZA
dc.citation.doi 10.1016/j.bar.2018.09.00310.1016/j.bar.2018.09.003 en_ZA
dc.journal.link https://doi.org/10.1016/j.bar.2018.09.003 en_ZA
dc.journal.issue 2 en_ZA
dc.article.start-page 170 en_ZA
dc.article.end-page 192 en_ZA
dc.faculty Accounting Sciences en_ZA
dc.school Department of Accounting en_ZA


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