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University of Essex

BAA Accounting and Finance in Emerging Economies Special Interest Group

Welcome to the BAA Accounting and Finance in Emerging Economies (AFEE) Special Interest Group Website!

AFEE's Mission and Vision

  • Encourage research and scholarship in accounting and finance issues in lemerging economies

  • Establish a network of researchers and teachers in working on accounting and finance issues pertinent to less developed and emerging economies

  • Enhance the teaching of accounting and finance issues that affect international issues especially less developed and emerging economies

  • Provide support for PhD students working on accounting and finance issues pertinent to less developed and emerging economies

  • Develop close links with the accounting professions within the UK and beyond so as to inform policy

  • Publish a newsletter and organise targeted workshops

  • Develop and maintain relationships with the British Accounting and Finance Association and the Professional Accountancy Institutes in the UK and elsewhere.

Research issues in AFEE

The aim of AFEE SIG is to promote informed debate to establish a more realistic understanding of accounting issues in less developed, emerging and transitional economies. We are interested in historical, theoretical, empirical and practical issues, whether quantitative or qualitative, affecting accounting and accountability in Asian, African and Latin American LDCs and transitional economies.  Our research interests include, but are not limited to:

  • Education, training, and the role of professional accounting bodies

  • Capital Markets

  • Financial reporting and accounting standards

  • Auditing 

  • Corporate governance

  • Management accounting issues

  • Banking

  • The impact of structural adjustment programmes and international financial agencies on accounting practices

  • Accounting and accountability issues in the public sector, NGOs, multinational corporations

  • Accounting practices in family businesses

  • The impact of culture, ethnicity, and history on accounting

  • The role of accounting on socio-economic development and poverty reduction

  • Theoretical approaches to accounting and finance

I hope you enjoy browsing this website. 

If you would like to join the BAA AFEE SIG, please contact Shahzad Uddin or Mathew Tsamenyi

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