PUBLIC SECTOR ACCOUNTING AND AUDITING CAPACITY: A BASELINE RESEARCH STUDY OF SELECTED AFRICAN COUNTRIES

This  research report, authored by Dr Philippe Lassou (University of Guelph), Dr Mariaan Roos (Stellenbosch University) and Professor Teerooven Soobaroyen (University of Aston) on behalf of the African Accounting & Finance Association (AAFA), and supported by the African Development Bank (AfDB) under the African Financial Integrity and Accountability Support Project, provides a baseline study of public sector accounting and auditing (PSAA) capacity in selected  African countries.  The research aims were to examine the estimated number and proportion of professional accountants and auditors practicing in the public sector; identify the types of public sector entities and the different spheres of government that employ professional accountants and auditors;  assess the qualifications, skills, and experience of professional accountants and auditors practicing in the public sector; identify the recruitment, progression and retention challenges faced by professional accountants and auditors in the public sector and to provide practical recommendations for addressing the identified challenges. This directly flows from the African Professionalisation Initiative’s (API) mandate and activities to increase professional PSAA capacity in the public sector and the API’ s efforts to localise the adoption and implementation of its learning programmes in Africa.

The report summarises extant academic and professional literature and analyses findings from field visits and interviews in four countries: Senegal, The Gambia, Liberia, and Guinea-Bissau. The report also presents an initial snapshot of the API efforts in the relevant countries (Liberia and The Gambia) based on feedback about the rolling out of the API programme which, while welcomed, highlighted practical considerations.

While there was a dearth of official statistics in the target countries on PSAA roles and positions, interviews nonetheless revealed some indications and notably, very limited numbers of professional qualified accountants and those pursuing qualifications. While there are country-specific circumstances, the research team also identified from the interviewee responses common themes & challenges.

The report’s recommendations emphasise the need for academic-profession partnerships to scale up PSAA capacity building efforts, working more closely with PSAA policymakers  to improve the status of professional qualifications and develop retention and incentive schemes to enhance the attractiveness of the PSAA route, implementing practical arrangements to facilitate the API learning experience and considering the diversity and inclusion implications towards fostering entry and progression in the API programme and profession more generally.

The baseline study information will inform interventions by the API and its partners (local and international) as well as ascertain, in due course, the extent to which there has been progress on the intended goals.