Accounting Research in Non-Western Contexts

Posted by ARC Commitee - Mar 10, 2022

Within the new series of virtual conversations on “Diversity and Equity” (D&E), the EAA Virtual Activities Committee is delighted to host another event on “Accounting research in Non-Western contexts”, which will take place on Zoom, on April 27th, 2022, at 2:15pm – 3:45 pm CET. Registration is free and open here.

Non-Western accounting is viewed here as accounting research in all its forms that use/apply non-Western theories, data, organizations, or methodologies.

Despite the advancement of accounting research in Western societies, there are still theories, data, organizations, or methodologies rarely researched in accounting, and there is little done to mitigate this. The low presence of non-Western accounting papers in accounting journals and the difficulties academic researchers face in conducting and publishing research in these areas are key indicators that accounting research is still Western focused in many contexts. Though we have had years of research on the periphery touching on this subject, we wish to explore why accounting research remains significantly Western based, supported to remain the same and what could be the challenges and opportunities associated with research on accounting in non-Western contexts.

We welcome you to join Marcia AnnisetteTrevor Hopper and Feng Li experts in non-Western accounting research, as they delve into this topic, drawing on their own experience and research into non-Western accounting. Ekaete Efretuei will facilitate this exciting conversation and there will be an opportunity for Q&A.

The session will be a rolling event and will progress as follows:

Conversation with Feng Li – adapting narrative reporting research and positive accounting research to non-Western contexts.

Conversation with Trevor Hopper – institutional challenges in advancing non-Western accounting research.

Conversation with Marcia Annisette – the representation of non-Western identities/history/organisations in accounting research.

We hope you can join the conversation to explore ways of enabling impact through more research in non-Western contexts. If you have any questions you would like to be discussed, please submit your questions using the registration link.


We thank the speakers and the EAA for their support, and we look forward to welcoming you to this Conversation.

EAA Virtual Activities Committee


Suggested reading

  • Annisette M. (2006), “People and periods untouched by accounting history: an ancient Yoruba practice” Accounting History.;11(4):399-417. doi:10.1177/1032373206068704




Marcia Annisette, Professor of Accounting, is the Associate Dean, Academic at Schulich School of Business (Canada). Her major research interest is in the social organization of the accountancy profession. In particular, her research seeks to understand the strategies deployed by professional accounting bodies to differentiate themselves and achieve monopoly or elite status in the market for expert accounting labour. Her research has an international breath and includes studies of the profession in Ireland, England, Trinidad and Tobago and Canada. Her research is also historically and sociological informed and specifically looks at the manner in which national bases of social exclusion such as religion, social class, race, nationality or immigration status, interact with professional structures to achieve professional closure.

Trevor Hopper is an Honorary Professor of Accounting at the University of Essex and the Victoria University of Wellington, New Zealand, and an Emeritus Professor of Management Accounting at the University of Sussex. His research applies organizational and social theories to management controls using intensive case study methods, though he has made contributions to accounting history and financial accounting. His research has examined multinational firms’ adoption of ERPs; the implementation and usage of ABC in European utilities; and world class manufacturing in firms and national programmes of competitiveness. His current major interest lies in accounting in less developed countries.

Feng Li, Professor of Accounting at Shanghai Advanced Institute of Finance (SAIF), Shanghai Jiao Tong University, is Associate Director of China Academy of Financial Research (CAFR), and Co-Director of Shanghai Advanced Institute for Financial Research (SAIFR). His research interest mainly lies in financial statement analysis, big data & text mining, asset pricing & risk management. He has published widely in leading academic journals such as Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Management Science, and Journal of Financial Economics. He received the American Accounting Association Distinguished Contributions to Accounting Literature Award in 2018, which is presented annually to the works published in the last 15 years to recognize accounting research based on uniqueness and magnitude of contribution to accounting education, practice and/or future accounting research. Li won Shanghai Jiao Tong University Excellent Educator Award in 2020.


Ekaete Efretuei is a Lecturer in Accounting & Finance and Education Enhancement lead at the Accounting & Finance subject group in Newcastle University. Her research interests include financial reporting, narrative disclosure analysis, accounting communication and stakeholder engagement. She is a member of the steering group of the Newcastle university Race Equality Network, a member of the Newcastle university Race Equality Charter Self-Assessment Team: Research Workstream, and a member of the Diversity and Equity group of the Virtual Activities Committee of the EAA.

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