027 - Yamayee, A.

Abdullah Yamayee:

Accounting norms in Afghanistan and the people who apply them: An empirical investigation of accounting staff’s characteristics in Afghan enterprises and implications for future regulation and staffing



This empirical research intends to investigate accounting norms that Afghan enterprises practice and also to examine accounting staff’s characteristics in these enterprises. In addition, the investigation concentrated on the implications of enterprise’s size on accountants’ level of education, range of task area and number of accountant within enterprises. The study covered enterprises of different sector (service, manufacturing and trade) in four populated provinces of Afghanistan (Kabul, Herat, Balkh and Nangarhar). Furthermore, the investigation considered the enterprises by their size and scope of operation. Through an accidental sampling method, 106 enterprises targeted and their accountants and managers were interviewed using semi-structured questionnaires. The findings of the empirical investigation revealed that almost all accountants in Afghan enterprises are male. While most of the accountants have had bachelor degree and high school qualification, the lack of professional accountants within Afghan enterprises was obvious. Because most of university graduated accountants had studied economics or other fields. However, most of them have been working more than two years in their position and were solely concentrating on accounting task within enterprises. Furthermore, according to the findings, larger size for an enterprise implied having more accountants, higher level of education among accounting staff and more specialization of task within enterprise. However, limitations on sampling methodology, site coverage and characteristic consideration of this empirical investigation might require great cautions with further interpretation and generalization of the findings.

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