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Periodical article |
| Title: | Accounting for Power in Northern Nigeria |
| Author: | Newbury, Colin |
| Year: | 2004 |
| Periodical: | The Journal of African History |
| Volume: | 45 |
| Issue: | 2 |
| Period: | July |
| Pages: | 257-277 |
| Language: | English |
| Geographic terms: | Nigeria Northern Nigeria United Kingdom |
| Subjects: | colonialism indirect rule public accounting fiscal policy History and Exploration Economics and Trade Politics and Government |
| External link: | https://www.jstor.org/stable/4100467 |
| Abstract: | In imperial historiography, post-modernist influences have added their selection of topics. Among the 'discourses' held to illustrate the nature of power in imperial relations, the history of accountancy must now figure among the more important techniques for control. 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 the expansion of personnel and emoluments, confusion over funding for central and provincial departments and financial underpinning for regional autonomy. Notes, ref., sum. [Journal abstract] |