Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective

• Accrual accounting and IPSASs dominate government reforms. Competing logics overshadow good existing reporting practice. Relational power of the epistemic community leads to ignorance local An application systems can strengthen accountability. The objective this paper is two-fold. First, it assesses financial practices in Sub-Saharan Africa (SSA), focusing on extent which recent statements published by ten selected countries adhere mainstream qualitative features public sector reporting. Second, investigates multiple institutional at play context reforms (GARs) SSA, involving international organisations, members, policy makers actors. Data for study are drawn from a content analysis disclosure scoring SSA statements, supplemented forty semi-structured interviews carried out Nigeria Tanzania. Our findings demonstrate how generalised assumptive coupled with market professional members state politicians, have led marginalisation ‘good’ practice (as reflected reporting) - while providing strong impetus undertaking transition towards large-scale GARs accrual IPSASs. role selectively ignoring positive aspects significant impediment. In way, continue execute their ‘relational power’ generated through knowledge, expertise elite connections over actors, hence upholding logics. argues that accountability transparency be strengthened provided there an ‘intelligent’ regulations systems, rather than seeking merely replace them externally imposed GARs.