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A study of accounting and accountability practices in microfinance institutions (MFIs): case evidence from Cameroon

Sha'ven, Widin Bongasu (2015)
Ph.D. thesis, University of Birmingham.

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Microfinance Institutions (MFIs) play important roles in socio-economic development and poverty alleviation particularly in developing countries. It has however been argued that the focus of MFIs is changing from the traditional purely social to commercial (mission drift) and has been criticised for neglecting the welfare of citizens and grassroots accountability in favour of commercialisation and accountability to donors/shareholders. This mission drift has resulted in changes in the structure and practices of MFIs. The study has been designed to examine how the accounting and accountability practices of a MFI can change in response to changes in its mission. The study presents case evidence from a large MFI operating in Cameroon with data collected through semi-structured interviews, informal discussions and documents. The study traces the evolution of the organisation and its accounting and accountability practices. A theoretical framework of an interpretive nature is used which draws on institutional entrepreneurship theory in order to highlight the importance of actors in the change process. The findings suggest a mission drift and transformations over the years from a social to a commercial organisation with the change impacting significantly on its structure and accounting and accountability practices.

Type of Work:Ph.D. thesis.
Supervisor(s):Tsamenyi, Mathew and Rowbottom, Nick
School/Faculty:Colleges (2008 onwards) > College of Social Sciences
Department:Department of Accounting, Birmingham Business School
Additional Information:

Please note appendices are not included in the electronic version of this thesis

Keywords:Microfinance; Institutional Change; Accounting and Accountability Practices; Institutional Entrepreneurs; Institutional Entrepreneurship Theory; Cameroon
Subjects:HF5601 Accounting
HG Finance
Institution:University of Birmingham
ID Code:6008
This unpublished thesis/dissertation is copyright of the author and/or third parties. The intellectual property rights of the author or third parties in respect of this work are as defined by The Copyright Designs and Patents Act 1988 or as modified by any successor legislation. Any use made of information contained in this thesis/dissertation must be in accordance with that legislation and must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the permission of the copyright holder.
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