Accounting, auditing and accountability research in Africa: Recent governance developments and future directions

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

Research output: Contribution to journalArticlepeer-review

28 Citations (Scopus)

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 of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.

Original languageEnglish
Pages (from-to)1206-1229
Number of pages24
JournalAccounting, Auditing and Accountability Journal
Volume30
Issue number6
DOIs
Publication statusPublished - 2017

Keywords

  • Accountability
  • Accounting
  • Corruption
  • Governance
  • New public management (NPM)
  • Sub-Saharan Africa

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance (miscellaneous)

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