Accounting, auditing and accountability research in Africa

Robert Ochoki Nyamori, Abu Shiraz Abdul-Rahaman and Grant Samkin

Accounting, Auditing & Accountability Journal, 2017, vol. 30, issue 6, 1206-1229

Abstract: Purpose - The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue. Design/methodology/approach - This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent. Findings - The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars. Research limitations/implications - This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians. Originality/value - This paper and other contributions to this special issue ofAAAJprovide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.

Keywords: Accounting; Governance; Corruption; Sub-Saharan Africa; Accountability; New public management (NPM) (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-05-2017-2949

DOI: 10.1108/AAAJ-05-2017-2949

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