Relevant bibliographies by topics / Accounting – Mozambique

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Academic literature on the topic 'Accounting – Mozambique'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "Accounting – Mozambique"

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Ollivier, Timothée, and Pierre-Noël Giraud. "Assessing sustainability, a comprehensive wealth accounting prospect: An application to Mozambique." Ecological Economics 70, no. 3 (January 2011): 503–12. http://dx.doi.org/10.1016/j.ecolecon.2010.09.028.

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Siueia, TitoTomas, and Wang Jianling. "THE RELATIONSHIP BETWEEN INCOME SMOOTHING AND CONDITIONAL ACCOUNTING CONSERVATISM: EMPIRICAL EVIDENCE FROM MOZAMBIQUE." International Journal of Advanced Research 5, no. 8 (August 31, 2017): 1562–79. http://dx.doi.org/10.21474/ijar01/5216.

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Jones, Sam. "The economic contribution of tourism in Mozambique: Insights from a Social Accounting Matrix." Development Southern Africa 27, no. 5 (December 2010): 679–96. http://dx.doi.org/10.1080/0376835x.2010.522831.

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John, Anna V., and Malcolm P. Brady. "Consumer ethnocentrism and attitudes toward South African consumables in Mozambique." African Journal of Economic and Management Studies 2, no. 1 (April 12, 2011): 72–93. http://dx.doi.org/10.1108/20400701111110786.

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PurposeThe purpose of this paper is threefold: to validate the consumer ethnocentrism tendencies (CET) scale in Mozambique and to describe the profile of CET in that country; to describe the effects of consumer ethnocentrism through the moderator of product type; and to discuss implications of Mozambican consumer ethnocentrism and its effects and make recommendations for practitioners.Design/methodology/approachA questionnaire‐based survey was carried out to collect data from 448 consumers in Southern Mozambique. The data were analyzed by using exploratory factor analyses, confirmatory factor analyses and structural equation modelling.FindingsThe CET scale has satisfactory psychometric qualities and can be used as a two‐dimensional construct in Mozambique. Mozambican consumers were found to be moderately ethnocentric. Their ethnocentric tendencies underpinned negative attitudes toward South African consumables. The study demonstrates the moderating role of product type and concludes that importers of South African agricultural consumables into Mozambique are more susceptible to the effects of consumer ethnocentrism than are importers of processed goods.Research limitations/implicationsThe results cannot be generalized to countries and products which were not included into this study. The conclusions about the CET effects are valid only for the southern part of the country where the survey took place.Practical implicationsThe authors suggest that South African marketing managers should pay closer attention to the competitiveness of agricultural consumables in Mozambique. By contrast, processed consumables from South Africa represent a lower risk. As the employment issue plays a central role in Mozambican consumer ethnocentric tendencies, the national policy makers might incorporate it into the messages of buy‐local campaigns. In addition, the buy local campaigns should position growing national industry as a future large employer in the country. The national suppliers of agricultural consumables are at less risk. On the contrary, national producers of processed consumables are at a disadvantage because ethnocentricity does not result in strong support of these products. Advertising messages with patriotic appeals may be ineffective. Thus, instead of country of origin, other extrinsic cues (e.g. brand, package and price) may be used to enhance competitiveness on the national market.Social implicationsMozambican consumers are moderately ethnocentric. Consumer ethnocentricity and its effects in Mozambique are shaped by pragmatic motives originating from socio‐economic pressures such as the under‐development of the national production sector and high unemployment in the country.Originality/valueThe paper will be of interest to practitioners, e.g. foreign companies, exporters and Mozambican policy makers and producers. The findings suggest that foreign companies should not be overly cautious about selling their products in Mozambique because, being moderately ethnocentric, Mozambican consumers are open to purchasing foreign imports where there is good reason, for example, when locally made products are unavailable.
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Green, Miriam, and Tom Burns. "Programme Aid Partners in Mozambique: a textual analysis." Social Responsibility Journal 2, no. 1 (January 2006): 62–68. http://dx.doi.org/10.1108/eb045823.

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Jeuland, Marc, Marcelino Lucas, John Clemens, and Dale Whittington. "A Cost–Benefit Analysis of Cholera Vaccination Programs in Beira, Mozambique." World Bank Economic Review 23, no. 2 (January 1, 2009): 235–67. http://dx.doi.org/10.1093/wber/lhp006.

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Barros, C. P., Mike G. Tsionas, Peter Wanke, and Md Abul Kalam Azad. "Efficiency in banking of developing countries with the same cultural background." Journal of Economic Studies 45, no. 3 (August 13, 2018): 638–59. http://dx.doi.org/10.1108/jes-04-2017-0107.

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PurposeThe purpose of this paper is to analyze the bank efficiency in three developing countries, namely Angola, Brazil and Mozambique, aiming to infer differences given that they belong to the same cultural tradition. The underlying idea is to control for the cultural background, thus allowing the discussion on how different socio-economic and historical variables maybe impacting different levels of banking efficiency and returns to scale results within the ambit of these three countries.Design/methodology/approachDue to the presence of latent inefficiency, the authors have to modify the technique to accommodate simulation by importance sampling; therefore, in effect, the authors use a local maximum simulated likelihood approach.FindingsThe results reveal that Brazil has the highest level of output-oriented efficiency, followed by Angola and then Mozambique. The same ranking is observed in returns to scale, except thatvis-à-vistechnical change, Brazil and Angola rank first. Finally, inefficiency derived from technical change is highest in Mozambique, followed by Angola and then Brazil. Therefore, these results reveal that the countries with the highest degree of development are higher in efficiency.Originality/valuePrevious studies have identified factors such as legal tradition, accounting conventions, regulatory structures, property rights, culture and religion as possible explanations for cross-border variations in financial development and economic growth. This is the first time banking efficiency is assessed in light of a common cultural background by selecting a group of countries that share the same language and colonial past. Since results are controlled for the same background, it is possible to affirm that the findings are purely related to scale size and economic/political background issues of each country.
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Peiris, Shanaka J., and Magnus Saxegaard. "An Estimated Dynamic Stochastic General Equilibrium Model for Monetary Policy Analysis in Mozambique." IMF Staff Papers 57, no. 1 (September 29, 2009): 256–80. http://dx.doi.org/10.1057/imfsp.2009.26.

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April, Wilfred Isak. "Promoting informal businesses in Africa: insights from an entrepreneurial journey in Mafalala: Mozambique." International Journal of Business and Globalisation 25, no. 3 (2020): 349. http://dx.doi.org/10.1504/ijbg.2020.10031234.

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April, Wilfred Isak. "Promoting informal businesses in Africa: insights from an entrepreneurial journey in Mafalala: Mozambique." International Journal of Business and Globalisation 25, no. 3 (2020): 349. http://dx.doi.org/10.1504/ijbg.2020.109025.

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Dissertations / Theses on the topic "Accounting – Mozambique"

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Francisco, Maira José António. "O Impacto da adoção do Plano Geral de Contabilidade : normas internacionais de relato financeiro em Moçambique." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12886.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo pretende analisar o impacto da adoção do Plano Geral de Contabilidade - Normas Internacionais de Relato Financeiro (PGC-NIRF), pelas empresas em Moçambique em 2009, nas Demonstrações Financeiras e nos principais Indicadores Económicos Financeiros. Os resultados obtidos sugerem que a alteração do normativo levou, em média, a um aumento do Capital Próprio e a uma diminuição do Resultado Líquido. As rubricas que sofreram os ajustamentos mais significativos e que contribuíram para os impactos registados foram: Ativo Intangível, Ativo Financeiros Disponíveis para Venda, Ativo por Imposto Diferido, Caixa e Equivalentes, Empréstimos, Outros Credores e Outros Passivos Correntes. Em termos de Indicadores, os mais afectados foram: Debt-to-Equity, Liquidez Geral, Liquidez Reduzida, Rendibilidade Liquida das Vendas e Rendibilidade dos Capitais Próprios.
This study aims to analyze the impact of the adoption of the General Chart of Accounts - International Financial Reporting Standards (PGC-NIRF), by companies in Mozambique in 2009, on Financial Statements and Financial Ratios. The results suggest that the adoption of the new standards increased, on average, the value of equity and decreased the value of net profit. The items that suffered the most significant adjustments and contributed to the these impacts were: Intangible Assets, Available-for-Sale Financial Assets, Deferred Tax Assets, Cash and Cash Equivalents, Loans, Other Creditors and Other Current Liabilities. The ratios most affected were: General Liquidity, Reduced Liquidity, Net Profit of Sales and Return on Equity.
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Munjanja, Innocent. "Obstacles to determining the fair values of financial instruments in Mozambique." Diss., 2008. http://hdl.handle.net/10500/1273.

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The implementation of International Accounting Standard 32 Financial Instruments: Disclosure and Presentation (lAS 32), International Accounting Standard 39 Financial Instruments: Recognition and Measurement (lAS 39) and International Financial Reporting Standard 7 Financial Instruments: Disclosures (IFRS 7) by developing countries has been met with mixed reactions largely due to the extensive use of the fair value concept by the three accounting standards. The use of the fair value concept in developing countries has proved to be a significant challenge due to either a Jack of formal capital market systems or very thinly traded capital markets. This study investigates the obstacles to determining fair values of equity share investments, government bonds and corporate bonds, treasury bills and loan advances in Mozambique. The study was done through a combination of literature review and empirical research using a questionnaire. The trading statistics of the financial instruments on the Mozambique Stock Exchange and the prospectuses of bonds were used. The empirical research was carried out using a type of non-probability sampling technique called purposive sampling. A subcategory of purposive sampling called expert sampling was used to select the eventual sample which was composed of people with specialised knowledge on the capital market system in Mozambique. The results of the empirical research were analysed using pie charts to summarise the responses. The research concluded that the Mozambique Stock Exchange is an inactive market for financial instruments characterised by thin trading in both equity shares and bonds. The estimation of fair values evidenced by observable market transactions is therefore impossible. The absence of credit rating agencies in Mozambique presents a significant challenge in assigning credit risk and pricing financial instruments such as bonds. The research also noted that significant volatility of the main economic indicators such as treasury bills interest rates and inflation made it difficult to determine fair values of financial instruments using financial modelling techniques. Due to the above obstacles to determining fair values of certain financial instruments in Mozambique, the best alternatives are to value these financial instruments at either cost or amortised cost.
Financial Accounting
M. Com. (Accounting)
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Tembe, Teresa Daçalina Abílio Melembe. "Padrões culturais Moçambicanos na perspectiva Portuguesa." Master's thesis, 2020. http://hdl.handle.net/10071/21412.

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Presentemente viver, trabalhar e negociar com pessoas de diferentes países e culturas, mercê da globalização, tornou-se uma realidade incontornável. A forma de lidar com o modo de pensar, de agir, os preconceitos e os juízos de valor constituem factores determinantes para um bom desempenho individual ou de uma equipa de trabalho, para o alcance dos objectivos preconizados. A chave para o sucesso consiste na identificacão das diferenças culturais e na busca de mecanismos adequados para evitar eventuais obstáculos e constrangimentos. O objectivo desta tese é a identificação dos padrões culturais moçambicanos na perspectiva portuguesa. O método de investigação adoptado para a elaboração da presente dissertação designa-se por Método dos Padrões Culturais, que se basea numa pesquisa qualitativa, procurando identificar as orientações pertinentes para a interacção intercultural. A pesquisa compreendeu três fases distintas: entrevistas narrativas abrangendo 27 cidadãos portugueses a trabalhar em Moçambique há mais de um ano e não superior a cinco; a análise do conteúdo dos incidentes críticos mencionados pelos entrevistados e finalmente a identificação dos padrões culturais moçambicanos. Os padrões culturais seleccionados, são os referidos com mais frequência pela maioria dos entrevistados e posteriormente revalidados através do “feedback” recebido dos entrevistados, mais a opinião de dois especialistas moçambicanos. Assim, na vertente portuguesa foram identificados os seguintes padrões culturais moçambicanos: Importância das relações sociais, Elevado nível de respeito pelos superiores, Burocracia e corrupção, Imprecisão na comunicação, Gestão inadequada do tempo, Irrelevância em relação ao desempenho profissional e ao civismo e Aptidão na procura de soluções alternativas de sobrevivência.
Due to globalization, currently living, working and negotiating with people from different countries and cultures has become an unavoidable reality. The way of thinking, acting, prejudices and value judgments are determining factors for a good individual performance or within a work team, in order to achieve the recommended objectives. The key to success is the identification of cultural differences and the search for appropriate mechanisms to avoid any obstacles and / or constraints. The main objective of this thesis is to identify Mozambican cultural standards from the Portuguese perspective. The research method adopted in this dissertation is the Cultural Standards Method, which is based on a qualitative research approach, seeking to identify the relevant guidelines for intercultural interaction. The research involved three distinct stages: narrative interviews with 27 Portuguese who have been working in Mozambique for more than a year and not more than five years; the analysis of the content of the critical incidents mentioned by the interviewees and finally the identification of Mozambican cultural Standards. The selected cultural standards are the ones most frequently mentioned by the majority of the interviewees and subsequently revalidated through the “feedback” received by the interviewees, and the opinion of two Mozambican specialists. From the Portuguese perspective, the Mozambican cultural standards identified were: Importance of social relations, High level of respect for superiors, Bureaucracy and corruption, Imprecision in communication, Inadequate time management, Irrelevance in professional performance and civility, and Ability to seek alternative solutions for survival.
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Books on the topic "Accounting – Mozambique"

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Cruz, António Sousa, Fausto J. Mafambissa, Mónica Magáua, Vincenzo Salvucci, and Dirk van Seventer. A 2015 Social Accounting Matrix (SAM) for Mozambique. UNU-WIDER, 2018. http://dx.doi.org/10.35188/unu-wider/2018/462-9.

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Arndt, Channing, and Kristi Mahrt. Is inequality underestimated in Mozambique? Accounting for underreported consumption. UNU-WIDER, 2017. http://dx.doi.org/10.35188/unu-wider/2017/379-0.

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Sørensen, Bjørn Bo, Christian Estmann, Enilde Francisco Sarmento, and John Rand. Economic complexity and structural transformation: the case of Mozambique. UNU-WIDER, 2020. http://dx.doi.org/10.35188/unu-wider/2020/898-6.

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Mozambique is among the world’s least complex economies. By systematically accounting for both supply- and demand-side factors, we identify new products and sectors that can help to diversify and upgrade its economy. In a supply-side analysis, we use network methods from the literature on economic complexity to identify a set of target products that are complex, require productive capabilities useful in the export of other products, and are close to Mozambique’s existing productive structure. In a demand-side analysis, we use gravity models to predict the export potential of target products and markets given product-specific trade resistance and geographically dispersed demand. The broad sectoral focus of Mozambique’s industrial policy is largely consistent with structural transformation and export promotion. The current prioritization of agriculture, agro-industry, and metals is especially important, while there are unexploited opportunities in machinery, vehicles, and transport equipment. We find some potential for Mozambique to export target products to neighbouring countries.
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Mondlane, Silvana, and Dirk van Seventer. Agricultural development, trade, and income distribution: A 2015 social accounting matrix multiplier decomposition approach for Mozambique. UNU-WIDER, 2019. http://dx.doi.org/10.35188/unu-wider/2019/711-8.

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