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Title: Government Financial Reporting - Good Practices from sub-Saharan Africa
Authors: Wynne, Andy
Mear, F.
First Published: 26-Apr-2016
Publisher: The International Consortium on Governmental Financial Management St Michaels, Maryland United States of America
Citation: International Journal of Governmental Financial Management, 2016, XVI (1)
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.
ISSN: 2220-4709
Version: Publisher Version
Status: Peer-reviewed
Type: Journal Article
Rights: Copyright 2016 by the International Consortium on Governmental Financial Management "Material published in the Journal may be reproduced without the consent of the editor or the Consortium and reproduction, translation and distribution is encouraged."
Description: JEL Classification H500 National Government Expenditures and Related Policies: General M410 Accounting
Appears in Collections:Published Articles, School of Management

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