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ACCOUNTING FOR POWER IN NORTHERN NIGERIA
Published online by Cambridge University Press: 07 July 2004
Abstract
The contribution made by accountancy historians to the historiography of imperial over-rule underlines the need for attention to financial records. This is especially true for the example of Northern Nigeria, where Lugard's successors initiated consolidated tax assessment based on wealth and administration of emirate finances through treasuries. The economic and political results of this decentralization were expansion of personnel and emoluments, confusion over funding for central and provincial departments and financial underpinning for regional autonomy.
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- © 2004 Cambridge University Press
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