Title: Accounting for multinationals: the Sierra Leone Development Corporation

Authors: Tony Tinker

Addresses: Department of Accountancy, Baruch College at the City University of New York, One Bernard Baruch Way, Box B12:225, New York, NY 10010, USA

Abstract: This paper deals with the behaviour of the accounting profession involving multinationals corporations. The Africans were overwhelmed by foreign firms exploiting their labour and raw materials. The minority-elite in power do not intervene to stop such practices. Although Africa is rich in any kind of raw materials, their economic exploitations fail to benefit the populations.

Keywords: accounting; multinationals; Africa; multinational corporations; MNCs; Sierra Leone; raw materials; economic exploitation.

DOI: 10.1504/AJAAF.2015.071755

African Journal of Accounting, Auditing and Finance, 2015 Vol.4 No.1, pp.1 - 6

Received: 25 Apr 2015
Accepted: 25 Apr 2015
Published online: 17 Sep 2015 *

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