Accountability of the Financial Reporting of Kenya’s Regional Development Authorities
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 ar...
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| Format: | Journal Article |
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Routledge
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/56728 |
| _version_ | 1848759924142637056 |
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| author | Brown, Alistair |
| author_facet | Brown, Alistair |
| author_sort | Brown, Alistair |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T10:07:36Z |
| format | Journal Article |
| id | curtin-20.500.11937-56728 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:07:36Z |
| publishDate | 2017 |
| publisher | Routledge |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-567282018-06-14T00:21:37Z Accountability of the Financial Reporting of Kenya’s Regional Development Authorities Brown, Alistair 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. 2017 Journal Article http://hdl.handle.net/20.500.11937/56728 10.1080/00343404.2017.1362500 Routledge restricted |
| spellingShingle | Brown, Alistair Accountability of the Financial Reporting of Kenya’s Regional Development Authorities |
| title | Accountability of the Financial Reporting of Kenya’s Regional Development Authorities |
| title_full | Accountability of the Financial Reporting of Kenya’s Regional Development Authorities |
| title_fullStr | Accountability of the Financial Reporting of Kenya’s Regional Development Authorities |
| title_full_unstemmed | Accountability of the Financial Reporting of Kenya’s Regional Development Authorities |
| title_short | Accountability of the Financial Reporting of Kenya’s Regional Development Authorities |
| title_sort | accountability of the financial reporting of kenya’s regional development authorities |
| url | http://hdl.handle.net/20.500.11937/56728 |