Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa

Yosra Mnif Sellami (Department of Accounting, Taxation, and Law, Higher Institute of Business Administration of Sfax, University of Sfax, Sfax, Tunisia)
Yosra Gafsi (Department of Accounting, Faculty of Economics and Management of Sfax, University of Sfax, Sfax, Tunisia)

International Journal of Public Sector Management

ISSN: 0951-3558

Publication date: 6 August 2019

Abstract

Purpose

The purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of compliance with IPSAS disclosures and to investigate the impact of the strength of public management systems (SPMS) and accounting education on this level.

Design/methodology/approach

This research develops a self-constructed disclosure index from content analysis and applies panel regressions for a sample of 60 sub-Saharan African government entities during the period 2014–2017.

Findings

The study results indicate that IPSAS disclosure levels significantly vary across sub-Saharan African governments. They reveal a positive effect of the SPMS and accounting education on the extent of compliance with IPSAS in this region.

Practical implications

The study findings are of interest to practitioners, researchers, government policy makers, supervisory authorities and professional bodies. By focusing on the effect of the SPMS and accounting education on IPSAS disclosure level, this paper leaves room for future research to investigate other relevant factors associated with the compliance with these standards whether in sub-Saharan Africa or in other parts of the world.

Originality/value

This paper gives new insights into the assessment of the quality and transparency of government financial reporting in sub-Saharan Africa by examining the extent of compliance with IPSAS in this region. It is the first to investigate the impact of the SPMS and accounting education on this level.

Keywords

Citation

Sellami, Y. and Gafsi, Y. (2019), "Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa", International Journal of Public Sector Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJPSM-12-2018-0274

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Publisher

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Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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