Government Financial Reporting - Good Practices from sub-Saharan Africa

Date

2016-04-26

Advisors

Journal Title

Journal ISSN

ISSN

2220-4709

DOI

Volume Title

Publisher

The International Consortium on Governmental Financial Management St Michaels, Maryland United States of America

Type

Article

Peer reviewed

Yes

Abstract

This study attempts to codify good practices in financial reporting by sub-Saharan African governments. The study identifies, analyses and documents existing good practices from annual financial reports by central governments in sub-Saharan Africa. As such it provides a guide to governments wishing to improve the quality of their annual financial statements based on the approaches adopted by their peers. The financial statements of a dozen governments of sub-Saharan Africa were reviewed to identify examples of good practice which were then analysed against the four broad indicative criteria which were developed for the study. Visits were made to Burkina Faso, Namibia and Tanzania to obtain further information and to discuss the needs of the key uses of government financial information. Keywords: Accountability;

Description

open access journal

Keywords

Accountability, Financial statements;, Government,, Good practices, Public sector, sub-Saharan Africa

Citation

Wynne, A. and Mear, F. (2016) Government Financial Reporting - Good Practices from sub-Saharan Africa. International Journal of Governmental Financial Management, XVI (1)

Rights

Research Institute

Centre for Research in Accountability, Governance and Sustainability (CRAGS)