Public Sector Accounting and Auditing Capacity: A Baseline Research Study of Selected African Countries

To support the African Professionalisation Initiative (API)’s efforts to localise the adoption and implementation of its learning programmes in Africa, this study sought to provide a baseline of public sector accounting and auditing (PSAA) practitioner and professional numbers and groupings in four Sub-Saharan African countries (Senegal, The Gambia, Liberia & Guinea-Bissau), alongside an initial snapshot of the API efforts in the relevant countries (Liberia and The Gambia). The report draws upon published documentation (e.g. reports, journal articles) and face-to-face interviews with a range of PSAA leaders and actors in government departments, state agencies and state-owned entities. In spite of repeated efforts and requests, official statistics about the number of PSAA and roles and positions (vacant or otherwise) were not available. Instead, ‘soft’ statistics were sought from interviewees, revealing very limited numbers of professionally qualified
accountants and those pursuing such qualifications.

While there are country-specific circumstances, the research team identified from the interviewee responses some common themes & challenges, notably (i) the prominence of PSAA roles recruited via the academic degree rather than the
professional qualification route, (ii) the need to improve academic programmes given the scale and attractiveness of this route for students vs the professional route (e.g. costs, time and examinations), (iii) the challenges faced by professionally qualified accountants in the public sector (inclusive of rewards and retention schemes), (iv) the ‘political economy’ of capacity building i.e. how to ensure the political (and not just the technocratic) leadership is invested in the API’s goals, and (v) the gendered dimension of the professionalisation efforts i.e. whether women (and other marginalised groups) are able to equally access and progress through the profession and API programmes. In addition, feedback was gathered about the rolling out of the API programme which, while welcomed, highlighted practical considerations (awareness, access, funding, request for trainers/tutoring). Considering the above, and following feedback from the API Secretariat on the draft report and a presentation to the Academic Advisory Committee, several recommendations are put forward, emphasising the need for academic-profession partnerships to scale up PSAA capacity building efforts, working more closely with PSAA policymakers (e.g. public service commissions) 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.