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.
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.
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.
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.
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.
The guest editors are grateful to all the authors who made submissions to this AAAJ special issue as well as the referees who provided useful insights into accounting, auditing and accountability research in Africa. The guest editors are also very grateful to James Guthrie, who encouraged the AAAJ special issue and provided useful feedback for this paper, Annika Schneider for her observations, as well as the two anonymous referees of this paper for their valuable insights and comments. Any remaining errors are, however, the authors’ responsibility. The authors have been listed in alphabetical order.
Nyamori, R., Abdul-Rahaman, A. and Samkin, G. (2017), "Accounting, auditing and accountability research in Africa: Recent governance developments and future directions", Accounting, Auditing & Accountability Journal, Vol. 30 No. 6, pp. 1206-1229. https://doi.org/10.1108/AAAJ-05-2017-2949Download as .RIS
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