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Nation Branding Strategy for Zimbabwe: Towards an Integrated Nation Branding Framework


  • Uche T. Agburuga

    (Accounting and Bursary Departments, Federal University Otuoke PMB 126 Yenagoa, Nigeria.)


The paper presents a fundamental analysis of how differential interpretations and uses of accounting innovations stimulate technological diffusion and industrial development in the argument of the relevance of accounting within the emergent technological milieu already threatening several professions. It identifies how the meanings and interpretations of accounting innovations contributed to the cultural determinants of various industrial epoch. Relying on the theory of cultural determinism in accounting and using Geert Hofstede 6D Model of National Culture to explain that the diffusion of technology and industrial development is also culturally dependent, the paper shows that the lack of the use of accounting innovation is implicated in the inability to translate technological advancements into industrial developments in parts of the world. The paper recommends that changes in the organizational structure, culture and strategy stimulated by accounting innovations be embraced to tilt the tide in favour of faster-paced translation of nanotechnology and other high-level technological advancements into industrial development in African and other developing economies.

Suggested Citation

  • Uche T. Agburuga, 2019. "Nation Branding Strategy for Zimbabwe: Towards an Integrated Nation Branding Framework," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 7(1), pages 1-7.
  • Handle: RePEc:spi:joabfr:2019:p:1-7

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    References listed on IDEAS

    1. Angus O. Unegbu, 2014. "Theories of Accounting: Evolution & Developments, Income-Determination and Diversities in Use," Papers 1411.4633,
    2. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    3. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    4. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    5. Anitesh Barua & Charles H. Kriebel & Tridas Mukhopadhyay, 1995. "Information Technologies and Business Value: An Analytic and Empirical Investigation," Information Systems Research, INFORMS, vol. 6(1), pages 3-23, March.
    6. Swieringa, Robert J. & Weick, Karl R., 1987. "Management accounting and action," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 293-308, April.
    7. Cooper, David J. & Hopper, Trevor M., 1987. "Critical studies in accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 407-414, August.
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