‘The Future belongs to Leaders.’ A history of Henry Benson's contribution to the development of professional accounting services in Africa

The contribution of individual accounting leaders nurturing future leaders in an emerging profession in Africa has received limited, if any, attention in the history of the development of accounting in the entire African continent. The discourse critical of imperialist engagement failed to allow for the potential contribution of individual agency of non-African accounting leaders and subsequent bidirectionality in professional development. Benefitting from insights offered by the theory of networks and the role of individuals in extending networks, this article seeks to investigate the enabling contribution made to the development of new accounting leaders through interaction with the British accounting tradition. Networks facilitate knowledge transfers and capacity building. An agency in extending the development of accountancy and society in Africa may identify enabling outcomes by analysing the role of individual leaders in nurturing new accounting leaders in Africa. The value of Granovetter's strong-weak tie theory finds application in a case study of Henry Alexander Benson and accounting development in Africa.