Institutional Influences on the Development of Accounting: A Stroll into Nigeria History
Downloads
The review of institutional influences on the development of accounting became necessary particularly because modern accounting is becoming more sophisticated that the origin of accounting seems to have disappeared with the sophistication. Institutions in this regard are the individuals, and/or group of individuals while influences are essentially those demands to account/report one’s economic dealing(s). That is, the demand on the world around us to account and how the world affects accounting. Actions and reactions as it affect the accounting thoughts. These have lead to improvement in measurement thoughts, provide powerful information and insights and have empowered decision takers. As the influence continues the dynamism of accounting continues.
Abdulrahaman, S. (2012). Accounting Cycle and the Development of Accounting Practices in Nigeria. Arabian Journal of Business and Management Review (Nigerian Chapter), 1(1), 36 – 43.
Achebe, C. (1958). Things fall apart. France: William Heinemann Ltd
Acemoglu, D. & Robinson, J. (2008). The role of Institutions in Growth and Development. The World Bank on behalf of the Commission on Growth and Development. Growth Commission Working Paper10 Role Institutions Growth Development.
www.growthcommission.org, retrieved on 17/2/16.
Adams, R. A. (2002). Public Sector Accounting and Finance. Lagos: Corporate Publishers Ventures.
Adeniji, A. A. (2004). An insight into: Management Accounting. Lagos: Value Analysis Cosult.
American Accounting Association, (AAA). (1964). the motivational Assumptions for Accounting Theory, the Accounting Review, 39(3).
American Institute of Certified Public Accountants (AICPA). (1970). Basic Concepts and Accounting Principles Underlying Financial Statement of Business Enterprises, Statement No. 4, New York, Accounting Principles Board (APB).
Apiti, C. C. (2014). Intellectual Capital Reporting and Organisational Financial Performance. MSc Dissertation Submitted to the Department of Accountancy, University of Nigeria, Enugu Campus
Ezejelue, A. C. (2008). A Primer on International Accounting. Abia State: Clearprint Publishing.
Glautier, M. W. E., Underdown B., & Morris, D. (2011). Accounting Theory and Practice. Edinburgh: Pearson Education Ltd.
Institute of Chartered Accountants of Nigeria (ICAN). (2009). Financial Accounting Study Pack. Lagos: VI Publishers.
Igben, R. O. (1999). Financial Accounting made simple. Lagos: ROI Publishers.
Maharsh Dayanand University (MDU), (2004). Accounting Theory. Directorate of Distance Education, Maharsh Dayanand University, ROHTAK. New Delhi: Excel Books PVT. LTD.
Okafor, R. G. (2000). Elements of Financial Accounting. Enugu. Precision Printers and Publishers.
Olanrewaju, O. O. (2012). IFRS PAL - Handy Approach. Lagos: Dimkem Publications Ltd
Pearson, S. R. (n. d.). The Economic Imperialism of the Royal Niger Company. Retrieved from: http://ageconsearch.umn.edu/bitstream/135014/2/fris-1971-10-01-278.pdf on 1/5/16
Welsch, G. A. & Antony, R. N. (1981). Fundamentals of Financial Accounting. Illinois: Richard D. Irwin Inc.
Ugwoke, R. O. (2018). Pragmaticism of Accountancy Profession in Nigeria: The role of ANAN. Presented on February 21, 2018, on the occasion of ANAN President’s visit and interaction with Accounting Students in the South-East Region held at the University of Nigeria, Enugu Campus.
Unegbu, A. O. (2014). Theories of Accounting: Evolution and Developments, income Determination and Diversities in Use. Research Journal of Finance and Accounting, 5(19), 1 - 15.
