Historical Development of Accounting in Nigeria with Special Emphasis on the Roles Played by Sokoto Caliphate of Usman Danfodio of 1804
DOI:
https://doi.org/10.61143/umyu-jafr.2(2)2021.002Keywords:
Accounting History, Sokoto Caliphate, Usman Danfodio, Accounting professionAbstract
This study examines the origin of accounting in Nigeria with special emphasis on the roles played by Sokoto Caliphate of Usman Danfodio of 1804 and evaluates its impact on the development of accounting profession in Nigeria. The study revealed the stages of development of accounting profession so that the contributions rendered by Sokoto Caliphate of Usman Danfodio could be widely understood and appreciated. The study employed expository, descriptive and survey research methods in order to obtain the opinion of accounting theorists and practitioners in relation to the history of Sokoto Caliphate of Usman Danfodio and its impact on the development of accounting profession in Nigeria. Data was collected through accounting literature, archives and the use of questionnaires. The hypotheses formulated for the study was tested using Chi-Square. The finding revealed that accounting has long history prior to Othman Danfodio caliphate and accounting could only be appreciated in Nigeria when the stages of its development is known especially during the pre-colonial era. Also, the archeological remains discovered on accounting have succored in the development of accounting in Nigeria. It is recommended that accountant in practice and those in the academia should attach significant level of importance to the history of accounting, as this will allow them to have idea about the past of the discipline, understand its present position and make valuable suggestions in additions to its continued development.
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