The Pathways Commission Report: Implications for Accounting Higher Education in Sub Sahara Africa

17 Pages Posted: 26 Jul 2013 Last revised: 28 Nov 2014

See all articles by Minga Negash

Minga Negash

Metropolitan State University of Denver; University of the Witwatersrand

Date Written: Novemver 27, 2014

Abstract

This article highlights the relevance of the Pathways Commission report (PCR) to accounting higher education in one of the developing regions of the world. Using qualitative research method and triangulation it examines the issues surrounding the provision of accounting higher education in the Sub Sahara Africa (SSA) region. The commentary is conducted against the backdrops of the growth in both the demand and supply of higher education, the globalization of accounting curricula and advances in information technology. The findings are three. First, despite the heterogeneity and the gap between rich and poor nations, many of the recommendations of the PCR are relevant to SSA countries. Second, consistent with theory, policies that lead to high quality accounting education and research have aspects of capability, duality, and endogeneity in moving a nation from one development stage to the next. Third, the commentary conjectures that the globalization of the content of professional education and the emergence of transnational-virtual universities are more than likely to continue to change the landscape of accounting higher education and the labor process in the region.

Keywords: Developing countries, higher education, accounting, Africa

JEL Classification: M41, N37, O19, O31, O32, O38

Suggested Citation

Negash, Minga, The Pathways Commission Report: Implications for Accounting Higher Education in Sub Sahara Africa (Novemver 27, 2014). Available at SSRN: https://ssrn.com/abstract=2298518 or http://dx.doi.org/10.2139/ssrn.2298518

Minga Negash (Contact Author)

Metropolitan State University of Denver ( email )

Student Success Building
890 Auraria Pkwy #310
Denver, CO 80217
United States

University of the Witwatersrand

1 Jan Smuts Avenue
Johannesburg, GA Gauteng 2000
South Africa

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