Government accounting in the Global South: the design, implementation and use of global solutions for local needs

Abstract

This chapter examines the impact of globalized accounting and economic reforms on the public sectors of the Global South, focusing particularly on the countries in Sub-Saharan Africa. Over the last three decades, people living in these countries have experienced debt crises, civil wars, coups and, on top of all that, externally imposed neoliberal economic reforms. Accounting has been an integral part of those imposed 'reforms'.