Accounting and auditing practices in Ethiopia: Review, analysis, and conclusions

This paper examines accounting and auditing practice in Ethiopia based on a review of relevant documents. The study is a case study of Ethiopia, an Eastern African country that has never been colonized, but the economic and social environments of which were significantly shaped by its dependence on Western countries for resources. The study contributes to developing countries accounting history literature. The study also has practical significance to those interested in enhancing the profile of the accounting profession in Ethiopia by highlighting the problems of unintegrated implementation of policies for accounting practice. Recommendations for future research are provided.