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dc.contributor.authorWynne, Andy
dc.contributor.authorMear, Fred
dc.date.accessioned2020-02-13T16:37:29Z
dc.date.available2020-02-13T16:37:29Z
dc.date.issued2016-04-26
dc.identifier.citationWynne, A. and Mear, F. (2016) Government Financial Reporting - Good Practices from sub-Saharan Africa. International Journal of Governmental Financial Management, XVI (1)en
dc.identifier.issn2220-4709
dc.identifier.urihttps://dora.dmu.ac.uk/handle/2086/19182
dc.descriptionopen access journalen
dc.description.abstractThis 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;en
dc.language.isoenen
dc.publisherThe International Consortium on Governmental Financial Management St Michaels, Maryland United States of Americaen
dc.subjectAccountabilityen
dc.subjectFinancial statements;en
dc.subjectGovernment,en
dc.subjectGood practicesen
dc.subjectPublic sectoren
dc.subjectsub-Saharan Africaen
dc.titleGovernment Financial Reporting - Good Practices from sub-Saharan Africaen
dc.typeArticleen
dc.peerreviewedYesen
dc.funderOther external funder (please detail below)en
dc.cclicenceN/Aen
dc.researchinstituteCentre for Research in Accountability, Governance and Sustainability (CRAGS)en
dc.funder.otherThe African Capacity Building Foundation provided some financial support for the fieldwork phase of this studyen


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