Should Research on Accounting in Africa incorporate Paradigm Shifts?

Trevor Hopper; Olayinka Moses; Nelson Waweru

doi:10.26686/aafj.v4i1.9706

Authors

Trevor Hopper University of Sussex https://orcid.org/0000-0002-4362-1558
Olayinka Moses Te Herenga Waka—Victoria University of Wellington https://orcid.org/0000-0003-3884-2222
Nelson Waweru York University https://orcid.org/0000-0003-1897-2724

DOI:

https://doi.org/10.26686/aafj.v4i1.9706

Keywords:

Africa, accounting, research methods, paradigms

Abstract

This paper evaluates recent reviews of accounting research in Africa. These prompt consideration of nurturing research approaches encompassing diverse paradigms. Accounting research in highly ranked accounting journals has contained a small proportion of articles on Africa, predominately on larger, richer countries with developed capital markets. However, a gradual paradigm shift is apparent. About 51% of published African accounting research has employed qualitative methods unlike that on other developing countries, especially in Asia, where quantitative market-based research has been dominant. A gradual shift in African accounting research philosophies and methodologies has accompanied investigations of topics more pertinent to Africa, such as attaining Sustainable Development Goals. Significant numbers of African accounting articles in lesser or unranked English language journals, and in non-English language journals, especially in French, German, Portuguese, and Italian exist but fell outside the scope of this exercise. They need reviewing.

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Author Biographies

Trevor Hopper, University of Sussex

University of Sussex, Brighton, UK.
University of Essex, Colchester, UK and
Victoria University of Wellington, Wellington, New Zealand

Olayinka Moses, Te Herenga Waka—Victoria University of Wellington

School of Accounting and Commercial Law, Victoria University of Wellington, Wellington, New Zealand

Nelson Waweru, York University

Faculty of Liberal Arts and Professional Studies, York University, Toronto, Canada

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