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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۱۹ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H740
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): الزویر
نام مجله: Critical Perspectives on Accounting
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۹ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : آنالیز حاکمیت شرکتی و شیوه های حسابدهی از دیدگاه نئوپاترومیونیالیسم آفریقایی: بینش هایی از کنیا
عنوان کامل انگلیسی:
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya
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Abstract
This paper examines corporate governance (CG) and corporate accountability practices in the African context, by focusing on the case of Kenya. Our data comprises a combination of 29 semi-structured interviews, field observations and archival evidence. We reveal how western-originated CG and accountability reforms are constrained or subverted by a vigorous neo-patrimonial regime. The Kenyan corporate sector has well defined legal rational structures, including an elaborate corporate sector regulatory framework, professionals (i.e. accountants and auditors) and corporate boards. In contrast, however, informal networks and patronage interfere with the nomination and work of nonexecutive board members, thereby hindering the possibility of an independent monitoring of executive management. A conflictual and inadequately resourced regulatory framework plays a more symbolic than an effective regulative role in enforcing CG and accountability practices. We also find a widespread rent-seeking culture that significantly hinders the exercise of corporate accountability. Furthermore, external auditor independence is problematic due to conflicts of interest and the auditors’ dependence on advisory fees, thereby favouring a clientelist association with auditee firms. Overall, our findings reveal that CG and accountability practices, while ostensibly present in Kenya, are largely ineffective due to the influence of neo patrimonial realities on the mind-set and actions of corporate actors.
Keywords: Accounting, Corporate governance, Financial transparency, Neo-patrimonialism , Africa, less developed countries
۱.Introduction
Over the last 20 years or so, many less developed countries (hereafter ‘LDCs’) have adopted western-originated corporate governance (CG) and corporate accountability reforms (e.g. (role of external auditing and International Financial Reporting Standards – IFRSs), with a view to enhance corporate sector efficiency and subsequently drive economic growth (Ntim, Opong, & Danbolt, 2012). These reforms have often been adopted at the behest of western advisors and international institutions such as the World Bank (Siddiqui, 2010; Alawattage & Alsaid, 2018). Yet, evidence suggests that the enactment of these CG and accountability practices have hardly led to meaningful improvements (see, for example, Bakre & Lauwo, 2016; Nakpodia & Adegbite, 2018). Some of the explanations provided for this phenomenon are that the reforms are too western-centric, neo-liberal and inappropriate to the contextual realities of LDCs (Uddin & Choudhury, 2008; Adegbite & Nakajima, 2012)…
۶.Summary and conclusions
This study has relied on a neo-patrimonialism lens (Eisenstadt, 1973; Kelsall, 2012; Hopper, 2017) to uncover the underlying neo-patrimonial features that influence the implementation of CG and accountability reforms adopted in Kenya. This was motivated by insights from the literature on CG and accountability mechanisms in LDCs that have highlighted the challenges, and limited implementation/effectiveness of these mechanisms (e.g. Wanyama, Burton, & Helliar, 2009; Siddiqui, 2010; Okpara, 2011; Bakre & Lauwo, 2016; Lassou & Hopper, 2016; Alawattage & Alsaid, 2018; Lassou, 2017; Nakpodia & Adegbite, 2018). Distinctively, we explore the implications of neo-patrimonialism in the context of the business/private sector governance and accountability and its regulation thereof, and we draw on contemporary experiences from the Kenyan corporate sector…
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