Growing pains of an indigenous accountancy profession: the Nigerian experience

Abstract

With developing countries increasingly seeking to improve their accounting systems, a study of the development of the accountancy profession in one such country can contribute to the understanding of how other countries have tackled or hope to tackle the development of their own accountancy professions, especially if the study describes the issues and problems which arose as the accountancy profession was introduced. This paper describes the impact of colonialism, culture and some other internal forces on the development of the accountancy profession in Nigeria.