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This special edition (Supplement 1) of Research in Accounting in Emerging Economies (RAEE) focuses on accounting and economic development issues in developing countries, with special reference to Africa. The decision to publish a special supplement on Africa originated from the first conference on African accounting held under the aegis of the University of Botswana in February 1993.
This supplement is a collaboration between African and non-African scholars. The chapters that have resulted have incorporated changes in accounting practices that have arisen between February 1993 (when the Botswana Conference took place) and December 1997.
The last four chapters of this supplement did not originate from the Botswana Conference. They are derived from the unsolicited submissions to our annual series and went through our normal review process. They were included in this supplement because of their focus on an African country - Nigeria.
Within the context of the financial scandals on Enron, Tyco et al, the accounting profession is under scrutiny as never before. More importantly, the basis of financial accounting, the standards and guidelines by which company accounts are both drawn up, and are validated are being questioned in that they appear to singularly fail to prevent and potentially aid and abet financial wrong-doing. As a result "truth in accounting" has become not simply a professional issue but a political one.
In this book, Anthony Rayman seeks to explain the failure of the conventional system of accounting and to propose an alternative system to promote the improvement of corporate governance in the market economy. It expertly explores the theoretical basis of generally accepted assumptions, and challenges the validity of the current accounting system.
This stimulating examination systematically critiques the existing system and will promote discussion and debate in both students and professionals. Accessibly written and expertly argued, this book will be of great interest to students, academics and professionals throughout the accounting arena.
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