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Naji Hmoda

Email Address: 
Naji.hmoda@ul.ie
Supervisor(s): 
Dr Sheila Killian & Dr Philip O'Regan
Working Title of Thesis: 
The influence of the socio-political changes on the accounting profession in the Egyptian context
Abstract: 

The study seeks to determine the influence of the changes of socio-political environment upon the regulation of the accountancy profession in Egypt.
Egypt has experienced a dramatic change towards accountability and transparency through the massive changes over the last few decades. This country has developed its accounting system especially accounting profession, which reached to issue domestic financial reporting regulations similar to that of the IASs. This study deems to find a deeper understanding for the influence of the socio-political changes, which has been occurred recently by the Arab revolutions, upon the development of accounting profession in the Egyptian context. Moreover, the research seeks to examine how the professional self-regulation mechanisms and roles that have responded to the impact of these changes, in terms of the social legitimacy, which in turn reflect on the process of formation of accounting standards. The aim of study is to explore the impact of the socio-political factors that underlie the societal development on accounting profession during eras of changes. Numerous of studies praised to the importance of the political role of state in enhancing the accounting profession through guiding practitioners to the commitment to the public interest and achieving a good level of transparency and accountability. Alternatively, several studies referred to the interventional role of state through controlling in professional organizations and dominating the legitimacy of these organizations based on protecting the public interest.  Moreover, the influence of the environmental factors on the accounting profession and its practices has taken place in the researchers' consideration; therefore, it is still in the focus of many researchers, due to the rapid change in environmental circumstances politically, socially and economically.

Fundamentally, to achieve the research objectives and answer the research question. Egypt will be taken as a case study. Thus, data about the Egyptian context, including the history of the development of accounting profession, Egypt's past and some reviews in present socio-political reflection and its stage of development will be required. Archive records and in-depth interviews will be the main instruments for the examination and achieving the aims of the research. The analysing of the archive records will cover the historical perspective of the development of accounting profession via different eras starting with the beginning of liberals and extending to conservatives then the democrats. Furthermore, the interviews will be conducted with various four categories of participants, chartered accountants & accounting firms, academics, statutory accountants & auditors and politicians, particularly who has a membership in professional associations.
 

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Details of any scholarships/funding received: 
Funded by the Libyan government
First Name: 
Naji
Last Name: 
Hmoda