Factors impacting accounting research output in developing countries: An exploratory study
Date
2019-02
Authors
Negash, M
Lemma, T.T.
Samkin, G.
Journal Title
Journal ISSN
Volume Title
Publisher
Elsevier Ltd.
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.
Description
Keywords
Accounting research , Developing countries , Institutional theory , Sub-Sahara Africa
Citation
Institutional pressures and the accounting and reporting of environmental liabilities Negash, M. , Lemma, T.T. (2020) Business Strategy and the Environment