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

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dc.article.end-page192en_ZA
dc.article.start-page170en_ZA
dc.citation.doi10.1016/j.bar.2018.09.00310.1016/j.bar.2018.09.003en_ZA
dc.contributor.authorNegash, M.
dc.contributor.authorLemma, T.T.
dc.contributor.authorSamkin, G.
dc.date.accessioned2020-07-28T10:21:52Z
dc.date.available2020-07-28T10:21:52Z
dc.date.issued2019-02
dc.departmentDepartment of Accounting
dc.description.abstractThe 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.description.librarianTT2020en_ZA
dc.facultyFaculty of Commerce, Law and Managementen_ZA
dc.identifier.citationNegash, M. , Lemma, T.T. (2020). Institutional pressures and the accounting and reporting of environmental liabilities. Business Strategy and the Environmenten_ZA
dc.identifier.issn0890-8389
dc.identifier.urihttps://hdl.handle.net/10539/29277
dc.journal.issue2en_ZA
dc.journal.linkhttps://doi.org/10.1016/j.bar.2018.09.003en_ZA
dc.journal.titleThe British Accounting Reviewen_ZA
dc.journal.volume51en_ZA
dc.language.isoenen_ZA
dc.publisherElsevier 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.schoolSchool of Accountancyen_ZA
dc.subjectAccounting researchen_ZA
dc.subjectDeveloping countriesen_ZA
dc.subjectInstitutional theoryen_ZA
dc.subjectSub-Sahara Africaen_ZA
dc.titleFactors impacting accounting research output in developing countries: An exploratory studyen_ZA
dc.title.alternativeBritish Accounting Reviewen_ZA
dc.typeArticleen_ZA
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