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The history of accounting in Rwanda
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi.
(Engelska)Manuskript (preprint) (Övrigt vetenskapligt)
Abstract [en]

Accounting history as a field of research has gone through a major paradigm shift from accounting research being seen as a technical device relevant for decision making to the conception of accounting research as a social practice. This has broadened its understanding and its scope of analysis. I use this widened scope to review the history of accounting in Rwanda which developed under the influenceof a specific context. Accounting history in Rwanda was marked by its colonial legacy, by the attempts of young independent African countries to have their own accounting standards, the disintegration of the accounting systems initiated by African independent states and by Rwanda’s political context. It was also influenced by a long-standing conflict, by its social context where Rwandans from different countries with different accounting traditions met and by its economic context including meeting donors’ requirements and most importantly the need for reconstruction of a devastated country because of longstanding conflicts and war. My findings highlight that IFRS’ adoption and implementation were foregrounded as the Government of Rwanda’s (GoR’s) strategy to spur its economic development and as a mechanism for social equity among its citizens who were then divided according to their accounting traditions. The development of accounting in Rwanda has also proven how bi-directional the relationship between accounting and the environment in which it operates is. Though IFRS’ adoption came amid internal pressures and lack of harmonized accounting standards and the need for economic development and external pressures from regional and international organizations, the need for reconstruction was paramount and subsumed the other factors that led to existing accounting practices in the country.

Nyckelord [en]
Accounting history, colonial legacy, accounting standards, IFRS
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hj:diva-42273OAI: oai:DiVA.org:hj-42273DiVA, id: diva2:1269909
Tillgänglig från: 2018-12-11 Skapad: 2018-12-11 Senast uppdaterad: 2018-12-11Bibliografiskt granskad
Ingår i avhandling
1. The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda
Öppna denna publikation i ny flik eller fönster >>The adoption and implementation of International Financial Reporting Standards (IFRS) in Rwanda
2018 (Engelska)Doktorsavhandling, sammanläggning (Övrigt vetenskapligt)
Abstract [en]

Accounting has played a significant role in globalization through instruments like the International Accounting Standard Board (IASB), the International Federation of Accountants (IFAC) and the International Financial Reporting Standards (IFRS) which have harmonized global business practices. With the spread of globalization, the persistence of local realities has become a global issue. While IFRS has been adopted across the world, local contexts are impeding its smooth implementation.

This study investigates this phenomenon in the Rwandan context by discussing how IFRS has been adopted by commercial banks in Rwanda and in sub-Saharan African countries. In Rwanda, IFRS’ adoption was influenced by the country’s economic context (dire need for reconstruction), social context (Rwandans with different accounting traditions due to the conflict and the movement of people across the region and in the world and their returning to their home country) and the political context (colonial legacy and accounting initiatives of the independent African countries and Rwanda’s regional and international integration policies).

My findings suggest that the adoption of IFRS was done after intense preparations and its implementation was monitored as it was believed that these standards would catalyze the government’s economic development goals. The findings also show the bi-directional relationship between accounting and the environment in which it operates. While IRFS’ adoption was swayed by the prevailing environment these standards also formed a part of the country’s strategy for economic development and a mechanism for promoting equity among its citizens.

The findings also show that the professionalization of accounting was context bound and was influenced by the accounting environment in Rwanda and that professionalization contributed to conflict prevention and resolution among accounting practitioners. The study also shows that the government played a big role in the development of accounting as a profession.

Abstract [sv]

Redovisning har spelat en betydande roll i globaliseringen genom instrument som International Accounting Standard Board (IASB), International Federationen of Accountants (IFAC) och International Financial Reporting Standards (IFRS) vilka har harmoniserat global affärspraxis. Med spridningen av globalisering har beständigheten i lokala realiteter blivit en global fråga. Medan IFRS har införts över världen har den smidiga implementationen hämmats i lokala kontexter.

Denna studie undersöker detta fenomen i den ruandiska kontexten genom att diskutera hur IFRS har införts av affärsbanker i Ruanda och i afrikanska länder söder om Sahara. I Ruanda influerades IFRS-införandet av landets ekonomiska kontext (trängande behov av rekonstruktion), social kontext (ruandier med olika redovisningstraditioner beroende på konflikten och migrationen av folk över regionen och i världen och deras återvändande till sitt hemland) och den politiska kontexten (kolonialt arv och redovisningsinitiativ från självständiga afrikanska stater och Ruandas regionala och internationella intergrationspolicies).

Mina resultat indikerar att införandet av IFRS gjordes efter intensiva förberedelser och dess implementering övervakades eftersom man trodde att dessa standarder skulle katalysera regeringens ekonomiska utvecklingsmål. Resultaten visar också den dubbelriktade relationen mellan redovisning och den omgivning i vilken den verkar. Medan införandet av IFRS vacklade hos den rådande omgivningen, formade dessa standarder också en del av landets strategi för ekonomisk utveckling och en mekanism för att främja rättvisa bland dess medborgare.

Resultaten visar också att professionaliseringen av redovisning var kontextbundenoch påverkades av redovisningsmiljön i Ruanda och att professionalisering bidrog till attförhindra och lösa konflikter hos redovisningspraktiker. Studien visar också attregeringen spelade en stor roll i utvecklandet av redovisning som profession.

Ort, förlag, år, upplaga, sidor
Jönköping: Jönköping University, Jönköping International Business School, 2018. s. 33
Serie
JIBS Dissertation Series, ISSN 1403-0470 ; 129
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-42277 (URN)978-91-86345-91-4 (ISBN)
Disputation
2018-12-19, B1014, Jönköping International Business School, Jönköping, 13:15 (Engelska)
Opponent
Handledare
Tillgänglig från: 2018-12-11 Skapad: 2018-12-11 Senast uppdaterad: 2018-12-11Bibliografiskt granskad

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