Publicado

2026-01-01

Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico

Evolution of scientific production on accounting standardization in Africa: a bibliometric study

Evolución de la producción científica sobre la normalización contable en África: un estudio bibliométrico

DOI:

https://doi.org/10.15446/innovar.v36n99.107308

Palabras clave:

África, implementação, normalização contabilística, Norma Internacional de Contabilidade, relatório financeiro (pt)
África, implementación, normalización contable, Norma Internacional de Contabilidad, informe financiero (es)
Africa, implementation, accounting standardization, International Accounting Standard, financial reporting (en)

Descargas

Autores/as

Este estudo tem como objetivo analisar a evolução e a dinâmica da investigação científica sobre a normalização contabilística em África, área pouco explorada na literatura académica, por meio de uma análise bibliométrica, procurando dar uma visão abrangente e atualizada acerca da produção científica relacionada com a normalização contabilística em África. Para isto, examinaram-se 75 artigos coletados nas bases de dados Scopus e Web of Science (WoS) entre 1985 e 2022. O estudo empregou uma abordagem quantitativa por meio de análise bibliométrica e uma análise de conteúdo qualitativa. Essa dupla metodologia permitiu uma avaliação abrangente dos artigos indexados, considerando ocorrências em títulos, resumos e palavras-chave. Os resultados revelaram um aumento recente na publicação de artigos na Scopus e na WoS, indicando um interesse crescente no tópico da normalização contabilística. Apesar de o tema ser respeitante à realidade africana e o número de publicações ser maior numa revista do continente africano, o maior dinamismo verificou-se em comunidades científicas de outros continentes, com particular destaque para o Reino Unido, onde se observou o maior número de colaborações internacionais e de citações. O estudo destaca o interesse substancial e a relevância da pesquisa sobre a normalização contabilística em África, particularmente entre pesquisadores que estão afiliados a países não africanos.
This study aims to analyze the evolution and dynamics of scientific research on accounting standardization in Africa, an area that has been little explored in academic literature, through a bibliometric analysis, seeking to provide a comprehensive and up-to-date overview of scientific production related to accounting standardization in Africa. To this end, 75 articles collected from the Scopus and Web of Science (WoS) databases between 1985 and 2022 were examined. The study employed a quantitative approach through bibliometric analysis and qualitative content analysis. This dual methodology allowed for a comprehensive evaluation of the indexed articles, considering occurrences in titles, abstracts, and keywords.
The results revealed a recent increase in the publication of articles in Scopus and WoS, indicating a growing interest in the topic of accounting standardization. Although the topic relates to the African reality and the number of publications is higher in a journal from the African continent, the greatest dynamism was found in scientific communities on other continents, with particular emphasis on the United Kingdom, where the highest number of international collaborations and citations was observed. The study highlights the substantial interest and relevance of research on accounting standardization in Africa, particularly among researchers affiliated with non-African countries. 
El objetivo de este estudio es analizar la evolución y la dinámica de la investigación científica sobre la normalización contable en África, un área poco explorada en la literatura académica, mediante un análisis bibliométrico, con el fin de ofrecer una visión amplia y actualizada sobre la producción científica relacionada con la normalización contable en África. Para ello, se examinaron 75 artículos recopilados en las bases de datos Scopus y Web of Science (WoS) entre 1985 y 2022. El estudio empleó un enfoque cuantitativo mediante análisis bibliométrico y un análisis de contenido cualitativo. Esta doble metodología permitió una evaluación exhaustiva de los artículos indexados, teniendo en cuenta las apariciones en títulos, resúmenes y palabras clave. Los resultados revelaron un aumento reciente en la publicación de artículos en Scopus y WoS, lo que indica un creciente interés en el tema de la normalización contable. Aunque el tema se refiere a la realidad africana y el número de publicaciones es mayor en una revista del continente africano, el mayor dinamismo se observó en las comunidades científicas de otros continentes, con especial destaque para el Reino Unido, donde se observó el mayor número de colaboraciones internacionales y citas. El estudio destaca el interés sustancial y la relevancia de la investigación sobre la normalización contable en África, en particular entre los investigadores afiliados a países no africanos.

Referencias

Ab Klish, A., Shubita, M. F. S., & Wu, J. (2021). IFRS adoption and financial reporting quality in the MENA region. Journal of Applied Accounting Research, 23(3), 570-603. https://doi.org/10.1108/JAAR-08-2020-0155

Agyei-Boapeah, H., Machokoto, M., Amankwah-Amoah, J., Tunyi, A., & Fosu, S. (2020). IFRS adoption and firm value: African evidence. Accounting Forum, 44(3), 238-261. https://doi.org/10.1080/01559982.2020.1766755

Akisik, O., Gal, G., & Mangaliso, M. P. (2020). IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries. Emerging Markets Review, 45, 1-22. https://doi.org/10.1016/j.ememar.2020.100725

Akisik, O., & Mangaliso, M. P. (2020). How IFRS influence the relationship between the types of FDI and economic growth: An empirical analysis on African countries. Journal of Applied Accounting Research, 21(1), 60-76. https://doi.org/https://doi.org/10.1108/JAAR-02-2018-0025

Al-Adeem, K. R. (2020). Cultural challenges for countries implementing International Financial Reporting Standards without contributing to their creation. African Journal of Accounting, Auditing and Finance, 7(1), 66-86. https://doi.org/10.1504/ajaaf.2020.109199

Alfaro, A. C. (2020). Producción científica en relación a la contabilidad medioambiental. Un análisis bibliométrico. Revista Innova ITFIP, 6(1), 94-104.

Alnaas, A., & Rashid, A. (2019). Firm characteristics and compliance with IAS/IFRS: Evidence from North African companies. Journal of Financial Reporting and Accounting, 17(3), 383-410. https://doi.org/10.1108/JFRA-06-2018-0052

Amidu, M., & Issahaku, H. (2019). Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management? Journal of Financial Reporting and Accounting, 17(2), 222-248. https://doi.org/10.1108/JFRA-05-2017-0035

Anandarajan, A., & Hasan, I. (2010). Value relevance of earnings: Evidence from Middle Eastern and North African countries. Advances in Accounting, 26(2), 270-279. https://doi.org/10.1016/j.adiac.2010.08.007

Avelé, D., & Tachouola, V. (2019). The adoption of the new reform of the OHADA uniform act on accounting law and financial reporting in accordance with IFRS: realism or mimetism. African J. of Accounting, Auditing and Finance, 6(4), 365. https://doi.org/10.1504/ajaaf.2019.105130

Baker, H. K., Kumar, S., & Pattnaik, D. (2021). Twenty-five years of the Journal of Corporate Finance: A scientometric analysis. Journal of Corporate Finance, 66, 101572. https://doi.org/https://doi.org/10.1016/j.jcorpfin.2020.101572

Blake, J., Fourie, S., & Goldman, M. (2019). The relationship between sports sponsorships and corporate financial returns in South Africa. International Journal of Sports Marketing and Sponsorship, 20(1), 2-25. https://doi.org/10.1108/IJSMS-12-2016-0088

Boolaky, P. K. (2003). Accounting development in África: a study of the impact of colonisation and the legal systems on accounting standards in sub-saharan african countries. Delhi Business Review, 5(1), 1-13.

Boolaky, P. K., Tawiah, V., & Soobaroyen, T. (2020). Why do african countries adopt IFRS? An institutional perspective. International Journal of Accounting, 55(1), 1-40. https://doi.org/10.1142/S1094406020500055

Borgi, H., & Mnif, Y. (2022). Compliance level with IFRS disclosure requirements across 12 African countries: do enforcement mechanisms matter? Journal of Financial Regulation and Compliance, 30(1), 60-81. https://doi.org/10.1108/JFRC-09-2020-0094

Borgi, H., & Tawiah, V. (2022). Determinants of eXtensible business reporting language adoption: an institutional perspective. International Journal of Accounting & Information Management, 30(3), 352-371. https://doi.org/10.1108/IJAIM-11-2021-0242

Calais, N. M., & Saraiva, H. I. B. (2017). Breve resenha histórica sobre a normalização contabilística nacional. XVI Congresso Internacional de Contabilidade e Auditoria: Da Academia à Profissão, 7(9), 1-26.

Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-43. https://doi.org/https://doi.org/10.1016/j.accinf.2018.11.003

Coetzee, S. A., & Schmulian, A. (2013). The effect of IFRS adoption on financial reporting pedagogy in South Africa. Issues in Accounting Education, 28(2), 243-251. https://doi.org/10.2308/iace-50386

Degos, J. G., Levant, Y., & Touron, P. (2019). The history of accounting standards in French-speaking African countries since independence: The uneasy path toward IFRS. Accounting, Auditing and Accountability Journal, 32(1), 75-100. https://doi.org/10.1108/AAAJ-03-2016-2459

Deichmann, J. I., & Malgwi, C. A. (2012). The geography of foreign direct investment in Africa (at mid-point) for the UN Millennium Development Goals (MDGS). African Journal of Business and Economic Research, 7(2-3), 45-80. https://doi.org/10.10520/EJC128583

Dicko, S., & Fortin, A. (2014). IFRS adoption and the opinion of OHADA accountants. Afro-Asian Journal of Finance and Accounting, 4(2), 141-162. https://doi.org/10.1504/AAJFA.2014.063746

Diodato, V. P., & Gellatly, P. (2013). Dictionary of bibliometrics. Routledge.

Elad, C. (2015). The development of accounting in the Franc zone countries in Africa. International Journal of Accounting, 50(1), 75-100. https://doi.org/10.1016/j.intacc.2014.12.006

Elad, C., & Tumnde, M. (2009). Bookkeeping and the probative value of accounting records: Savary’s legacy lingers on in the ohada treaty states. International Journal of Critical Accounting, 1(1-2), 82-109. https://doi.org/10.1504/IJCA.2009.025332

Eltweri, A., Faccia, A., & Cavaliere, L. P. L. (2020). The role of culture on the adoption of international standards on auditing in the developing countries: An institutional perspective. Journal of Governance and Regulation, 9(4), 162-171. https://doi.org/10.22495/JGRV9I4ART14

Evrensel, A. (2009). Effectiveness of economic cooperation between the EU and the ACP countries. Journal of International Trade Law and Policy, 8(2), 181-196. https://doi.org/10.1108/14770020910981498

Ezenwoke, O., & Tion, W. (2020). International financial reporting standards (IFRSs) adoption in Africa: Abibliometric analysis. Cogent Social Sciences, 6(1). https://doi.org/10.1080/23311886.2020.1801370

Flores, E., Fasan, M., Mendes‐da‐Silva, W., & Sampaio, J. O. (2019). Integrated reporting and capital markets in an international setting: The role of financial analysts. Business Strategy and the Environment, 28(7), 1465-1480. https://doi.org/10.1002/bse.2378

Fossung, M. F., Ntoung, L. A. T., Santos de Oliveira, H. M., Pereira, C. M. F., Bastos, S. A. M. C., & Pimentel, L. M. (2020). Transition to the revised OHADA law on accounting and financial reporting: Corporate perceptions of costs and benefits. Journal of Risk and Financial Management, 13(8), 172. https://doi.org/10.3390/jrfm13080172

Gacutan, J., Pınarbaşı, K., Agbaglah, M., Bradley, C., Galparsoro, I., Murillas, A., Adewumi, I., Praphotjanaporn, T., Bordt, M., Findlay, K., Lantz, C., & Milligan, B. M. (2022). The emerging intersection between marine spatial planning and ocean accounting: A global review and case studies. Marine Policy, 140. https://doi.org/10.1016/j.marpol.2022.105055

Gassen, J. (2017). The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study. Accounting and Business Research, 47(5), 540-563. https://doi.org/10.1080/00014788.2017.1314105

Georgina, J., Vega, N., Ivan, A., Neri, G., Miguel, H., & Neri, G. (2018). Implementation of international accounting standards in multinational corporations as a factor of competitiveness. International Journal of Innovation and Research in Educational Sciences, 5(2), 211-217.

Gouadain, D., & Wade, B. (2002). Comptabilité générale système comptable l`OHADA. Estem.

Grabinski, K., & Vladu, A. B. (2015). Earnings management under Polish GAAP versus IFRS: evidence from an emerging market. African Journal of Accounting, Auditing and Finance, 4(4), 294-311. https://doi.org/10.1504/ajaaf.2015.075121

Guénard, C., & Mesplé‐Somps, S. (2010). Measuring inequalities: do household surveys paint a realistic picture? Review of Income and Wealth, 56(3), 519-538. https://doi.org/10.1111/j.1475-4991.2010.00397.x

Hessayri, M., & Saihi, M. (2015). Monitoring earnings management in emerging markets: IFRS adoption and ownership structure. Journal of Economic and Administrative Sciences, 31(2), 86-108. https://doi.org/10.1108/jeas-11-2014-0029

Hessayri, M., & Saihi, M. (2018). Ownership dynamics around IFRS adoption: emerging markets context. Journal of Accounting in Emerging Economies, 8(1), 2-28. https://doi.org/10.1108/JAEE-01-2016-0002

Hillier, D., Hodgson, A., & Ngole, S. (2016). IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa. Journal of International Financial Management and Accounting, 27(3), 237-268. https://doi.org/10.1111/jifm.12043

Khlif, H., Ahmed, K., & Alam, M. (2020). Accounting regulations and IFRS adoption in francophone North African countries: the experience of Algeria, Morocco, and Tunisia. The International Journal of Accounting, 55(01). https://doi.org/10.1142/S1094406020500043

Krah, R., & Mertens, G. (2020). Democracy and financial transparency of local governments in Sub-Saharan Africa. Meditari Accountancy Research, 28(4), 681-699. https://doi.org/10.1108/MEDAR-08-2019-0539

Lakmal, D. (2014). Impact of international accouting harmonization. Available at SSRN 2387327, 1-9. https://doi.org/10.2139/ssrn.2387327

Lopes, C. F. (2022). Comitê de Auditoria e Auditoria Externa na Governança Corporativa: Uma Análise Informétrica. RAGC, 10(44).

Lourenço, I. C., Sarquis, R., Branco, M. C., & Magro, N. (2018). International Differences in Accounting Practices Under IFRS and the Influence of the US. Australian Accounting Review, 28(4), 468-481. https://doi.org/10.1111/auar.12207

Maina, P. N., & Wingard, H. C. (2013). Small and medium-sized entities in the agricultural sector: Fair value reporting challenges. Agrekon, 52(2), 52-74. https://doi.org/10.1080/03031853.2013.798064

Marcelo, J. F., & Hayashi, M. C. P. I. (2013). Estudio bibliométrico en la producción científica del campo de la sociología de la ciencia. Informação & Informação, 18(3), 138-153. https://doi.org/10.5433/1981-8920.2013v18n3p138

Mashile, R., Yasseen, Y., Mohamed, W., & Papageorgiou, E. (2020). Challenges faced by professional accountants in South Africa: professional competency requirements. Southern African Journal of Accountability and Auditing Research, 22(1), 83-102.

Matsane, A., Nakpodia, F., & Areneke, G. (2022). Assessing the value relevance of fair value measurements: a South African perspective. Governança Corporativa: The International Journal of Business in Society, 22(7), 1405-1424. https://doi.org/10.1108/CG-07-2021-0255

Matthew, G., Owusu, Y., Ashikin, N., Saat, M., Suppiah, S. D. K., & Law, S. H. (2017). IFRS adoption, institutional quality and foreign direct investment inflows: a dynamic panel analysis. Asian Journal of Business and Accounting, 10(2), 43-75.

Mayegle, F. X. (2014). OHADA accounting system and harmonization of accounting practice in francophone sub-saharan africa. International Journal of Business and Social Science, 5(10), 233-241.

Mbawuni, J. (2018). Perceived benefits and challeges of IFRS adoption in Ghana: views of members of institute of chartered accountants, Ghana (ICAG). International Journal of Financial Research, 9(1), 99-114. https://doi.org/10.5430/ijfr.v9n1p99

Merigó, J. M., & Yang, J. B. (2017). Accounting research: a bibliometric analysis. Australian Accounting Review, 27(1), 71-100. https://doi.org/10.1111/auar.12109

Mita, A. F., Utama, S., Fitriany, F., & Wulandari, E. R. (2018). The adoption of IFRS, comparability of financial statements and foreign investors’ ownership. Asian Review of Accounting, 26(3), 391-411. https://doi.org/10.1108/ARA-04-2017-0064

Mouyelo-Katoula, M., & Munnsad, K. (1985). A note on methodologies used in a comparison of purchasing power parities and real economic aggregates in fifteen African countries. Statistical Journal of the United Nations Economic Commission for Europe, 3(3), 289-305.

Munjal, S., Varma, S., & Bhatnagar, A. (2022). A comparative analysis of Indian and Chinese FDI into Africa: the role of governance and alliances. Journal of Business Research, 149, 1018-1033. https://doi.org/10.1016/j.jbusres.2022.05.087

Negash, M. (2008). Liberalisation and the value relevance of accrual accounting information: evidence from the Johannesburg securities exchange. Afro-Asian Journal of Finance and Accounting, 1(1), 81-104. https://doi.org/10.1504/AAJFA.2008.016892

Newman, W., Mhaka, C., Katiyo, E. M., Ongayi, W., & Milondzo, K. (2017). An evaluation of the effectiveness of Financial Statements in disclosing true business performance to stakeholders in hospitality industry (A case of Lester-Lesley Limited). Academy of Accounting and Financial Studies Journal, 21(3), 1-22.

Nistor, C. S., & Stefanescu, C. A. (2016). The managerial decisions for the European Union under the siege of changes in the public sector accounting. African Journal of Accounting, Auditing and Finance, 5(3), 207-230. https://doi.org/10.1504/ajaaf.2016.10004604

Nnadi, M. A., & Nwobu, O. A. (2016). The impact of international financial reporting standards adoption and banking reforms on earnings management: evidence from Nigerian banks. African Journal of Accounting, Auditing and Finance, 5(3), 231-253. https://doi.org/10.1504/AJAAF.2016.10004608

Nnadi, M., & Soobaroyen, T. (2015). International financial reporting standards and foreign direct investment: The case of africa. Advances in Accounting, 31(2), 228-238. https://doi.org/10.1016/j.adiac.2015.09.007

Okaro, S. C., & Tauringana, V. (2012). From SAS to IFRS: An investigation of Nigeria transition road map implementation problems. Research in Accounting in Emerging Economies, 12(Parte A), 155-176. https://doi.org/10.1108/S1479-3563(2012)000012A011

Oktorina, M., Siregar, S. V, Adhariani, D., & Mita, A. F. (2022). The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants. Meditari Accountancy Research, 30(1), 39-73. https://doi.org/10.1108/MEDAR-12-2019-0660

Oliveira, M. C., Ceglia, D., & Antonio Filho, F. (2016). Analysis of corporate governance disclosure: a study through BRICS countries. Corporate Governance: The International Journal of Business in Society, 16(5), 923-940. https://doi.org/10.1108/CG-12-2015-0159

Omagbon, P. (2015). Conceptual development of accounting: a historical perspective. International Journal of Management, Accounting and Economics, 2(11), 1393-1403.

Omotoso, M. O., Schutte, D. P., & Oberholzer, M. (2022). The effect of the adoption of international financial reporting standards on foreign portfolio investment in Africa. South African Journal of Accounting Research, 36(1), 57-79. https://doi.org/10.1080/10291954.2021.1909940

Outa, E. R., Ozili, P., & Eisenberg, P. (2017). IFRS convergence and revisions: value relevance of accounting information from East Africa. Journal of Accounting in Emerging Economies, 7(3), 352-368. https://doi.org/10.1108/JAEE-11-2014-0062

Ozili, P K, & Outa, E. (2019). Bank earnings management using commission and fee income: the role of investor protection and economic fluctuation. Journal of Applied Accounting Research, 20(2), 172-189. https://doi.org/10.1108/JAAR-02-2018-0030

Ozili, Peterson K, & Outa, E. R. (2019). Bank earnings smoothing during mandatory IFRS adoption in Nigeria. African Journal of Economic and Management Studies, 10(1), 32-47. https://doi.org/10.1108/AJEMS-10-2017-0266

Pandya, A., van Zijl, W., & Maroun, W. (2021). Fair value accounting implementation challenges in South Africa. Journal of Accounting in Emerging Economies, 11(2), 216-246. https://doi.org/10.1108/JAEE-01-2020-0013

Pires, A. M. M., Rodrigues, A. F. J. P., & Branco, V. M. C. (2018). O sistema contabilístico angolano: Análise e reflexão com base em fontes e evidência empírica. I Encontro Internacional de Língua Portuguesa e Relações Lusófonas (LUSOCONF), 1–26. Lisboa, Portugal.

Pidduck, T. M., Odendaal, K., Kirsten, M., Pleace, L. A., & De Winnaar, K. (2019). Progressive tax: a proposal for customer loyalty programmes. Pacific Accounting Review, 31(4), 626-645. https://doi.org/10.1108/PAR-10-2018-0082

Prather-Kinsey, J., & Shelton, S. W. (2005). IAS versus US GAAP: assessing the quality of financial reporting in South Africa, the United Kingdom, and the United States. Advances in International Accounting, 18, 153-168. https://doi.org/10.1016/S0897-3660(05)18008-8

Preiato, J., Brown, P., & Tarca, A. (2015). A comparison of between‐country measures of legal setting and enforcement of accounting standards. Journal of Business Finance & Accounting, 42(1-2), 1-50. https://doi.org/10.1111/jbfa.12112

Purcinelli, L. M., & Saraiva, H. I. B. (2019). A história da criação das comissões de normalização contabilística: CNC-Portugal e CPC-Brasil e a influência do IASB sobre as normas emitidas nestes países. Conference: XVII CICA - Congresso Internacional de Contabilidade e Auditoria - ISBN:978-989-98660-8-9 - Comunicação 44, At Porto - ISCAP, 1-20.

Quezado, T. C. C., de Figueiredo Cavalcante, W. Q., Santos-nuno, N. M. F. F., & Ramos, R. F. (2021). Responsabilidade social corporativa e marketing: uma análise bibliométrica e de visualização da literatura entre os anos de 1994 e 2020. IX Encontro De Marketing Da ANPAD - EMA 2021 Evento On-Line - 25 - 26 de Mai de 2021 2177-2401 Versão Online, 1-10.

Razak, M. H. Y., & Stainbank, L. J. (2018). Fair value accounting by listed South African companies in the non-financial sector. South African Journal of Accounting Research, 32(1), 1-24. https://doi.org/10.1080/10291954.2017.1342348

Revista Pesquisa FAPESP. (2023). https://revistapesquisa.fapesp.br

Rodrigues, L. A., Tavar, C., Nogueira, G. M., & Librelotto, R. F. (2016). A bibliometria como ferramenta de análise da produção intelectual: uma análise dos hot topics sobre sustentabilidade. Biblionline, João Pessoa, 12(3), 34-47.

Rudzani, S., & Manda, D. C. (2016). An assessment of the challenges of adopting and implementing IFRS for SMEs in South Africa. Problems and Perspectives in Management, 14(2). https://doi.org/10.21511/ppm.14(2-1).2016.10

Sarhan, A. A., & Ntim, C. G. (2018). Firm-and country-level antecedents of corporate governance compliance and disclosure in MENA countries. Managerial Auditing Journal, 33(6-7), 558-585. https://doi.org/10.1108/MAJ-10-2017-1688

Seny Kan, K. A., Agbodjo, S., & Gandja, S. V. (2021). Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda. Critical Perspectives on Accounting, 78(102234), 1-30. https://doi.org/10.1016/j.cpa.2020.102234

Simbi, C., Arendse, J. A., & Khumalo, S. A. (2022). IFRS and FPI nexus: does the quality of the institutional framework matter for African countries? Journal of Accounting in Emerging Economies, 13(1), 195-215. https://doi.org/10.1108/JAEE-10-2021-0319

Smith, C, Venter, E. R., & Stiglingh, M. (2021). Substance and form adoption of international financial reporting standards and financial statement comparability: evidence from South Africa. International Journal of Accounting, 56(4). https://doi.org/10.1142/S1094406021500177

Smith, Christelle, & Venter, E. R. (2020). Financial statement comparability in the extractive industry. Accounting Research Journal, 33(3), 523-541. https://doi.org/10.1108/ARJ-08-2019-0161

Tawiah, V. (2019). The state of IFRS in Africa. Journal of Financial Reporting and Accounting, 17(4), 635-649. https://doi.org/10.1108/JFRA-08-2018-0067

Tawiah, V., & Boolaky, P. (2019a). A review of literature on IFRS in Africa. Journal of Accounting and Organizational Change, 16(1), 47-70. https://doi.org/10.1108/JAOC-09-2018-0090

Tawiah, V., & Boolaky, P. (2019b). Determinants of IFRS compliance in Africa: analysis of stakeholder attributes. International Journal of Accounting and Information Management, 27(4), 573-599. https://doi.org/10.1108/IJAIM-09-2018-0110

Tawiah, V. K. (2022). Does the impact of IFRS on audit fees differ between early and late adopters? International Journal of Accounting and Information Management, 30(1), 1-21. https://doi.org/10.1108/IJAIM-04-2021-0085

Tawiah, V., Oyewo, B. M., Doorgakunt, L. D. B., & Zakari, A. (2022). Colonisation and accounting development in Sub-Saharan Africa. Cogent Business and Management, 9(1), 1-18. https://doi.org/10.1080/23311975.2022.2087465

Trimble, M. K. (2018). The historical and current status of IFRS adoption around the world. SSRN Electronic Journal, 1-57. https://doi.org/10.2139/ssrn.3276760

Troshani, I., Janssen, M., Lymer, A., & Parker, L. D. (2018). Digital transformation of business-to-government reporting: an institutional work perspective. International Journal of Accounting Information Systems, 31, 17-36. https://doi.org/10.1016/j.accinf.2018.09.002

Urif, H. B. (2016). The progress of harmonization accounting standards in ASEAN countries (Malaysia, Singapore, and Thailand). A Review of the Research Literature, 1-27. https://doi.org/10.2139/ssrn.2777997

Zeff, S A, & Nobes, C. W. (2010). Commentary: Has Australia (or Any Other Jurisdiction) “Adopted” IFRS? Australian Accounting Review, 20(2), 178-184. https://doi.org/10.1111/j.1835-2561.2010.00089.x

Zori, S. G. (2021). Mandatory adoption of IFRS and cost of capital: does country classification matter? Evidence from developed versus developing countries. African Journal of Accounting, Auditing and Finance, 7(3), 269-300. https://doi.org/10.1504/ajaaf.2021.116839

Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429-472. https://doi.org/10.1177/1094428114562629

Cómo citar

APA

Branco, V., Azevedo, G. & Góis, C. (2026). Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico. Innovar, 36(99), e107308. https://doi.org/10.15446/innovar.v36n99.107308

ACM

[1]
Branco, V., Azevedo, G. y Góis, C. 2026. Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico. Innovar. 36, 99 (ene. 2026), e107308. DOI:https://doi.org/10.15446/innovar.v36n99.107308.

ACS

(1)
Branco, V.; Azevedo, G.; Góis, C. Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico. Innovar 2026, 36, e107308.

ABNT

BRANCO, V.; AZEVEDO, G.; GÓIS, C. Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico. Innovar, [S. l.], v. 36, n. 99, p. e107308, 2026. DOI: 10.15446/innovar.v36n99.107308. Disponível em: https://revistas.unal.edu.co/index.php/innovar/article/view/107308. Acesso em: 30 ene. 2026.

Chicago

Branco, Victorino, Graça Azevedo, y Cristina Góis. 2026. «Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico». Innovar 36 (99):e107308. https://doi.org/10.15446/innovar.v36n99.107308.

Harvard

Branco, V., Azevedo, G. y Góis, C. (2026) «Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico», Innovar, 36(99), p. e107308. doi: 10.15446/innovar.v36n99.107308.

IEEE

[1]
V. Branco, G. Azevedo, y C. Góis, «Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico», Innovar, vol. 36, n.º 99, p. e107308, ene. 2026.

MLA

Branco, V., G. Azevedo, y C. Góis. «Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico». Innovar, vol. 36, n.º 99, enero de 2026, p. e107308, doi:10.15446/innovar.v36n99.107308.

Turabian

Branco, Victorino, Graça Azevedo, y Cristina Góis. «Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico». Innovar 36, no. 99 (enero 23, 2026): e107308. Accedido enero 30, 2026. https://revistas.unal.edu.co/index.php/innovar/article/view/107308.

Vancouver

1.
Branco V, Azevedo G, Góis C. Evolução da produção científica sobre a normalização contabilística em África: um estudo bibliométrico. Innovar [Internet]. 23 de enero de 2026 [citado 30 de enero de 2026];36(99):e107308. Disponible en: https://revistas.unal.edu.co/index.php/innovar/article/view/107308

Descargar cita

CrossRef Cited-by

CrossRef citations0

Dimensions

PlumX

Visitas a la página del resumen del artículo

12

Descargas

Los datos de descargas todavía no están disponibles.

Licencia

Derechos de autor 2026 Innovar

Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-SinDerivadas 4.0.

Todos los artículos publicados por Innovar se encuentran disponibles globalmente con acceso abierto y licenciados bajo los términos de Creative Commons Atribución-No_Comercial-Sin_Derivadas 4.0 Internacional (CC BY-NC-ND 4.0).

Una vez seleccionados los artículos para un número, y antes de iniciar la etapa de cuidado y producción editorial, los autores deben firmar una cesión de derechos patrimoniales de su obra. Innovar se ciñe a las normas colombianas en materia de derechos de autor.

El material de esta revista puede ser reproducido o citado con carácter académico, citando la fuente.

Esta obra está bajo una Licencia Creative Commons: