Title: African accounting: past and present

Authors: Aida Sy; Anthony Tinker

Addresses: Farmingdale State College, State University of New York, School of Business, 2350 Broadhollow Road, Farmingdale, New York 11735, USA ' Baruch College City University of New York, One Bernard Baruch Way, New York, NY 10010, USA

Abstract: Bring the discussion on African accounting to the largest accounting meeting. Many people think that Africa does not have accounting. That is a misconception. Data collections: to write this paper, we collected data from the New York Library, The Graduate Center at the City University of New York, the British Library, the Baruch College Newman Library and the Library of the Sorbonne. Another source is the African network for the accounting profession (Brown, 1905; Littleton, 1933). We do not use a market-study quantitative method as in this type of research, it is appropriate to use a historical and qualitative approach. The paper considers the Great African Empires' history: Nubian, Ethiopia, Egyptian, Lybian Mossi, Ghana, Mali, Songhay, Zimbabwe and Kanem-Bornu.

Keywords: African Accounting; history; Big4; International Financial Reporting Standards; IFRS.

DOI: 10.1504/IJCA.2024.142805

International Journal of Critical Accounting, 2024 Vol.14 No.1, pp.8 - 23

Received: 04 Apr 2023
Accepted: 05 Jan 2024
Published online: 22 Nov 2024 *

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