The effect of neo-colonial paternalism on primitive attempts at domestication of French-speaking accounting systems (1942–1985)

Abstract

This study adds to the work on emancipatory/oppressive accounting by analysing the effect of the French influence on accounting systems in formerly colonised Francophone African countries. This study applies a comparative history critical approach to two cases: the French Accounting Plan of 1942 (in Nazi German-occupied France) and the Basic African Accounting System of Reference (SCAR-B, the project of African accounting emancipation, following independence). The data comes from archival sources and 18 semi-structured interviews. The results show that the neo-colonial influence led to the failure of primitive attempts to domesticate African Francophone accounting systems. The failure of the 1942 French Plan was linked to the suspicion of collaboration with the Nazi German occupying authorities, which led to French autonomous accounting emancipation. In the African countries, the failure of SCAR-B led to their desire for empowerment, but maintained these countries in captivity. Both accounting break-out and sovereignty are essential for the emancipation and Africanisation of accounting to occur in Africa.