2004
DOI: 10.1017/s0021853704009466
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Accounting for Power in Northern Nigeria

Abstract: The contribution made by accountancy historians to the historiography of imperial over-rule underlines the need for attention to financial records. This is especially true for the example of Northern Nigeria, where Lugard's successors initiated consolidated tax assessment based on wealth and administration of emirate finances through treasuries. The economic and political results of this decentralization were expansion of personnel and emoluments, confusion over funding for central and provincial departments a… Show more

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Cited by 10 publications
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“…Annisette and Neu (2004) review of this matter is considerably extensive. As such accounting has been regarded as an important discourse to understand colonialism and imperialism (Davie, 2000;Newbury, 2004). Accounting has been mobilized by the colonialist to support, sustain and legitimize the expansion, maintenance and control of the triangular relationship of colonialism, capitalism and imperialism (Bakre, 2008).…”
Section: Imperialism Colonialism and Accountingmentioning
confidence: 99%
“…Annisette and Neu (2004) review of this matter is considerably extensive. As such accounting has been regarded as an important discourse to understand colonialism and imperialism (Davie, 2000;Newbury, 2004). Accounting has been mobilized by the colonialist to support, sustain and legitimize the expansion, maintenance and control of the triangular relationship of colonialism, capitalism and imperialism (Bakre, 2008).…”
Section: Imperialism Colonialism and Accountingmentioning
confidence: 99%