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    Accountability of the Financial Reporting of Kenya’s Regional Development Authorities

    Access Status
    Fulltext not available
    Authors
    Brown, Alistair
    Date
    2017
    Type
    Journal Article
    
    Metadata
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    Citation
    Brown, A. 2017. Accountability of the Financial Reporting of Kenya’s Regional Development Authorities. Regional Studies. 52 (7): pp. 997-1008.
    Source Title
    Regional Studies
    DOI
    10.1080/00343404.2017.1362500
    ISSN
    0034-3404
    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/56728
    Collection
    • Curtin Research Publications
    Abstract

    The paper examines ministerial reporting of Kenya’s regional development authorities (RDAs) for the years 2011–14. Using a paradigm of accountable governance and central–local relations in a financial reporting context, textual analysis is deployed to ascertain what financial reporting challenges are faced by the Ministry of Regional Development Authorities (MORDA) in providing an account of the activities of Kenya’s RDAs. Over this period, the MORDA received qualified or adverse opinions from the Office of the Auditor General of Kenya because of lack of internal controls and documentation supporting ministry financial statements. The results of the study suggest that the MORDA faces considerable challenges in meeting the expectations of indigenous-based vertical accountability. Suggested alternative indigenous mechanisms for improved reporting are presented by the study in terms of the MORDA–RDAs relationship.

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