Transnational Diffusional Patterns of Professional Accounting Certification Schemes in Africa. Evidence from Ghana

Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared

“…Nevertheless, IFIs' accounting prescriptions imposed through conditionalities drive PFM and accounting reforms that recommend IASs in both government and private sectors (World Bank, 2018), albeit with British help in implementing them. CIPFA assists Ghana in the government sector, 15 the ICAEW assists the ICAG, and the ACCA and CIMA actively provide technical accounting training and certification (Zori, 2014). Nevertheless, as a WB official acknowledged, UK DfID support for Ghanaian PFM and accounting reforms is channelled through the WB (World Bank, 2004).…”