Please use this identifier to cite or link to this item: http://hdl.handle.net/10646/3235
Title: Regulating the Accountancy Profession: An Examination of the Regulatory framework for the Accountancy Profession in Zimbabwe
Authors: Ndamba, Rodney
Matamande, Wilson
metadata.dc.type: Article
Keywords: Public Accountants
Auditors Board
Regulatory Framework
Private Sector
Self- Regulation
Issue Date: Jan-2016
Publisher: University of Zimbabwe, Faculty of Commerce
Citation: Ndamba, R. & Matamande, W. (2016). Regulating the Accountancy Profession: An Examination of the Regulatory framework for the Accountancy Profession in Zimbabwe. University of Zimbabwe Business Review, 4 (1), 108-116.
Abstract: The accountancy profession in Zimbabwe has been evolving for the past three decades. The past two decades witnessed regulatory framework changes leading to the setting of a regulatory body under the Public Accountants and Auditors Board (PAAB) through a statutory instrument of Parliament (PAA Act: 27:12). This research paper examines potential regulatory gaps that may exist in the framework, structural setting and legal instrument governing PAAB with the aim to establish evidence to support future developments in the accounting profession in Zimbabwe. The research conducted a desk review of legal instruments and organisational documents. Further, a narrative enquiry was explored with audit firms and professional accountants in Zimbabwe. The findings show that despite the progressive regulatory framework developments, there are gaps in the structural setting, framework and regulatory instruments governing the accounting profession in Zimbabwe. The findings show that the regulatory framework is predominantly private sector orientated and there is limited inclusion of the public sector and the no-for-profit sectors in framework and structural setting of PAAB.
URI: http://hdl.handle.net/10646/3235
ISSN: 1819-2971
Appears in Collections:Accountancy Staff Publications



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