Strengthening Auditing and Accounting Performance in Sub-Saharan Africa : The Education and Training Factors

[摘要] This study provides an overview of theaccounting profession and the education and training ofaccountants in Sub-Saharan Anglophone Africa. It looks at:the profession; accounting examinations; accounting degrees;the education of accountants and accounting technicians; thetraining of accountants and accounting technicians; andcontinuing professional education (CPE). This study providesan overview of the accounting profession and the educationand training of accountants in Sub-Saharan AnglophoneAfrica. The study found that there were good and poorexamples of accounting education in Anglophone Africa. Onthe good side are colleges like the Zambia Centre forAccountancy Studies (ZCAS) and the Strathmore College inKenya, which are providing quality accounting education. Incontrast, Uganda fares somewhat poorly. It has only justestablished an accounting body, it has no nationalexaminations, and the accounting training institutions arestruggling to prepare students for overseas examinations.External support for accounting education in AnglophoneAfrica has been reasonably successful, with donor-fundedcolleges such as ZCAS obtaining pass rates almost twice theworldwide average. Assistance however, is still required tohelp the profession develop.

[发布机构] World Bank, Washington, DC

[学科分类] 社会科学、人文和艺术（综合）

[关键词] ACCOUNTANCY;ACCOUNTANTS;ACCOUNTING;ACCOUNTING EXAMINATIONS;ACCOUNTING SYSTEMS