Research traditions in Malaysia and the West

This research raises a complex of questions about the relationship between the West and its former colonies. Many ex-colonised countries are now emerging as developing or developed economies, yet they are still using the Western accounting systems. We know from the African history that these nations already had in place their own accounting and auditing systems prior to the colonial era. In Africa, for instance, a huge number of merchants continue to use traditional African accounting and auditing methods. This paper seeks to restore the collective memory concerning African accounting for both African scholars and those in the West who are interested in discovering these accounting truths. The same experiences are also relevant for Asian countries.