Purpose – The objective of this paper is to examine how state-owned entities (SOEs) engage with the requirements of the corporate governance code in an African developing economy (Mauritius). Approach – A content analysis of the annual reports of SOEs and National Audit Office (NAO) reports...

Purpose – This chapter examines developments in public sector accounting practices using evidence from a developing country (Ghana), and explores the motivations for such developments from post-independence to date. This stems from the limited research in public sector accounting particularly...

Purpose – The purpose of the study is to investigate the role of the internal audit function in the public sector entities in Ghana and the factors limiting the effectiveness of internal audit in the sector. Design/Methodology/Approach – The study collected the data from 120 internal...

Purpose – The purpose of this paper is to investigate transition road map problems encountered by the Nigerian authorities in moving from local Statements of Accounting Standards (SAS) to International Financial Reporting Standards (IFRS). Design/methodology/approach – A postal questionnaire...

Purpose – This chapter examines the extent to which ethical issues are integrated in accounting education at a university in a developing country. It also explores the perception of a broad spectrum of stakeholders on the need to integrate ethics into the accounting curriculum....

Purpose – Effectiveness of teaching at universities, in general, has been the focus of many researchers for decades. The public concern about the quality of first year accounting education, in particular, is worth the attention of researchers at tertiary institutions. Student evaluation is the...