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This e-book offers a entire evaluation of the literature on improvement in Sub-Saharan Africa, and demanding situations the notions of African public officers offered there. It makes a speciality of public audit associations and provides wealthy empirical learn effects, which contradicts many assumptions made within the literature on improvement in Sub-Saharan Africa.
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Additional info for Auditing Good Government in Africa: Public Sector Reform, Professional Norms and the Development Discourse
Namibia, on the other hand, has a history of oppressive colonial rule under the Germans and, later, during its annexation by South Africa. Namibia became independent as late as 1990, after a long war for independence and with deep conflicts along ethnic lines (Du Pisani 2010; Lindeke 1995; Melber 2010). Nonetheless, it is difficult to predict how the above differences will affect how international public audit standards will be handled by public audit institutions today. Although it would be possible to argue that it is likely Botswana would implement the international audit standards to a large extent, due to its reputation for good governance.
As a consequence, modernization in terms of what Western countries define as good government, or other reforms, are viewed as ways of imposing Western lifestyles on other societies. Ake (1996) describes this argument illustratively: Without exception, modernization theory used an evolutionary schema that regarded the ideal characteristics of the West as the end of social evolution ... When modernization theory came in conflict with the divergent social structures in the third world, the modernization theorists talked simply of making the structures of the backward country identical to Western ones.
Chapter 4 continues with a presentation of INTOSAI and a discussion of standards and the main content of the international public audit standards. To be able to study not only the auditors’ perceptions of the international standards but also the actions they take, the content in the international public audit standards needed to be operationalized. Accordingly, based on what is stated in the international standards and emphasized in the literature on public audit, a model of a Supreme Audit Institution is outlined in the chapter.