Forum for Science, Industry and Business

Sponsored by:     3M 
Search our Site:

 

African auditors advocating international auditing standards

06.03.2012
It is a common perception that the African public sector and Western-style bureaucracy are very different in nature, and that our norms cannot, and should not, be transferred to Africa. Yet a new doctoral thesis from the University of Gothenburg, Sweden, shows that African auditors beg to differ.
’Researchers seem to have underestimated the power of professional norms as a tool to create change in developing countries,’ says the author of the thesis Maria Gustavson from the School of Public Administration, University of Gothenburg, who has studied how auditors in Sub-Saharan Africa relate to international audit standards.

Many researchers claim that the large differences in norms, rules and cultural contexts between Africa and the Western world make ideas and concepts that work well in the Western world inappropriate in African countries. They also tend to emphasise the problematic in transferring bureaucratic models to African countries, due to the continent’s history of having Western countries and international organisations impose their ideas, norms and administrative reforms on them.

However, researchers have not shown much interest in empirically investigating the thoughts of African public officials regarding how their organisations should be reformed and what changes they are trying to implement. As a result, this is exactly what Gustavson set out to do in her thesis. She interviewed and observed auditors in Southern Africa in connection with courses, conferences and meetings. She also conducted two case studies of the Supreme Audit Institutions in Namibia and Botswana.

Contrary to what is commonly thought, her results show that the auditors see themselves as belonging to a profession without geographical boundaries. And the auditors emphasised that if their profession has agreed on the ‘best way’ to perform audits, the auditors can and should comply with the given standards.

‘They see no reason why they should reinvent the wheel. In fact, the auditors see regional and global standards as a good thing, since then they can support each other and learn from colleagues in other countries,’ says Gustavson.

This professional identity implies that they are constantly trying to reform their organisations in order to better live up to the professional standards established at the international level.

The thesis was successfully defended on Friday 17 February 2012.
For more information, please contact: Maria Gustavson
Telephone: +46 (0)31 786 5190
Mobile: +46 (0)707 29 11 87
E-mail: maria.gustavson@gu.se

Helena Aaberg | idw
Further information:
http://www.gu.se
http://hdl.handle.net/2077/28119

More articles from Business and Finance:

nachricht Microtechnology industry is hiring – positive developments of past years continue
09.04.2018 | IVAM Fachverband für Mikrotechnik

nachricht RWI/ISL-Container Throughput Index with minor decline on a high overall level
20.03.2018 | RWI – Leibniz-Institut für Wirtschaftsforschung

All articles from Business and Finance >>>

The most recent press releases about innovation >>>

Die letzten 5 Focus-News des innovations-reports im Überblick:

Im Focus: Future electronic components to be printed like newspapers

A new manufacturing technique uses a process similar to newspaper printing to form smoother and more flexible metals for making ultrafast electronic devices.

The low-cost process, developed by Purdue University researchers, combines tools already used in industry for manufacturing metals on a large scale, but uses...

Im Focus: First evidence on the source of extragalactic particles

For the first time ever, scientists have determined the cosmic origin of highest-energy neutrinos. A research group led by IceCube scientist Elisa Resconi, spokesperson of the Collaborative Research Center SFB1258 at the Technical University of Munich (TUM), provides an important piece of evidence that the particles detected by the IceCube neutrino telescope at the South Pole originate from a galaxy four billion light-years away from Earth.

To rule out other origins with certainty, the team led by neutrino physicist Elisa Resconi from the Technical University of Munich and multi-wavelength...

Im Focus: Magnetic vortices: Two independent magnetic skyrmion phases discovered in a single material

For the first time a team of researchers have discovered two different phases of magnetic skyrmions in a single material. Physicists of the Technical Universities of Munich and Dresden and the University of Cologne can now better study and understand the properties of these magnetic structures, which are important for both basic research and applications.

Whirlpools are an everyday experience in a bath tub: When the water is drained a circular vortex is formed. Typically, such whirls are rather stable. Similar...

Im Focus: Breaking the bond: To take part or not?

Physicists working with Roland Wester at the University of Innsbruck have investigated if and how chemical reactions can be influenced by targeted vibrational excitation of the reactants. They were able to demonstrate that excitation with a laser beam does not affect the efficiency of a chemical exchange reaction and that the excited molecular group acts only as a spectator in the reaction.

A frequently used reaction in organic chemistry is nucleophilic substitution. It plays, for example, an important role in in the synthesis of new chemical...

Im Focus: New 2D Spectroscopy Methods

Optical spectroscopy allows investigating the energy structure and dynamic properties of complex quantum systems. Researchers from the University of Würzburg present two new approaches of coherent two-dimensional spectroscopy.

"Put an excitation into the system and observe how it evolves." According to physicist Professor Tobias Brixner, this is the credo of optical spectroscopy....

All Focus news of the innovation-report >>>

Anzeige

Anzeige

VideoLinks
Industry & Economy
Event News

Leading experts in Diabetes, Metabolism and Biomedical Engineering discuss Precision Medicine

13.07.2018 | Event News

Conference on Laser Polishing – LaP: Fine Tuning for Surfaces

12.07.2018 | Event News

11th European Wood-based Panel Symposium 2018: Meeting point for the wood-based materials industry

03.07.2018 | Event News

 
Latest News

Enabling technology in cell-based therapies: Scale-up, scale-out or program in-place

23.07.2018 | Health and Medicine

Abrupt cloud clearing events over southeast Atlantic Ocean are new piece in climate puzzle

23.07.2018 | Earth Sciences

The Maturation Pattern of the Hippocampus Drives Human Memory Deve

23.07.2018 | Science Education

VideoLinks
Science & Research
Overview of more VideoLinks >>>