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Government Internet Financial Reporting in the African Countries

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 International Journal of Advanced Science and Technology
Vol. 29, No. 5, (2020), pp. 2077-2085

Government Internet Financial Reporting in the African Countries

1
Indrawati Yuhertiana*, 2Lukman Arief, 3Fajar Syaiful Akbar, 4Devy Sylvia Puspitasari,
5
Oluwatoyin Muse Johnson Popoola
134
Universitas Pembangunan Nasional Veteran Jawa Timur, Department of Accounting,
Indonesia
2
Universitas Pembangunan Nasional Veteran Jawa Timur, Department of Public Administration,
Indonesia
5
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Malaysia

Corresponding author: yuhertiana@upnjatim.ac.id

Abstract

The paper investigates the disclosure of financial information at the government level in Africa
countries. The research focuses on the accessibility of financial information or financial report in
Africa and uses website content analysis on data of internet financial reporting of African
countries. The study adopts 10 African countries randomly selected, and 3 websites from each
country that relates to primary financial information for stakeholders, namely: the official
government website, ministry of finance website and government auditor office website. The
research uses the index of internet financial reporting to measure the accessibility of the data.
Swaziland records the highest value of accessibility and absolute value from the three assessed
websites. In contrast, Angola and the Democratic Republic of Congo record the least average
accessibility value of 2.0 from the evaluated websites. The results show the existence of unequal
accessibility values amongst the websites of study. The study claims that several countries finance
department and government auditors' websites cannot be accessed on the first page of Google
Search Engine. Finally, internet financial reporting (IFR) in Africa is relatively low because many
countries’ results of their financial reports and the audit reports are not finalised as and when due.
The study stresses the importance of African countries to adopt International Public Sector
Accounting Standards (IPSAS) and thus improving the availability, quality and comparability of
financial information that enhances the visibility of public sector entities’ activities throughout the
world. Similarly, the study argues that because financial information is difficult to find and where
it exists lack detailed information and thereby affecting investors’ decision making about Africa
countries.

Keywords: Internet Financial Reporting, Africa, Transparency, Public Sector

1. INTRODUCTION
At present, we have entered a new era of digitalisation [1]. The development of information and
communication technology has been used on almost all sides of life. Studies shows the resistance of applying
technology in academic life [2] and in business life either [3]. In the life of the State, e-government has long
been introduced and implemented [4]. Citizens get many conveniences to get services from the
government[5]. Examples are e-services, e tax, e-procurement and many more [4], [6], [7]. Currently, the
ease of service is also carried out by the government with an Android-based application [8].
On the other hand, the existence of online information makes it easier for citizens to obtain
information on government performance [9], [10]. As in the concept of the new public management, the
government needs to transparently report what it has done as part of accountability [11]. Recent research
[12], [13] on good governance, accountability and transparency has shown to increase public trust.

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Media online trusts grow in both the general population (i.e., 52 per cent, 2015 to 60 per cent, 2016)
and informed public (i.e., 59 per cent to 70 per cent, 2016). This shift can be attributed to access to the internet
across the country. In 2010, it was only 6.8 million people in South Africa having internet access, while 24.9
million people could say the same in 2015 - nearly quadruple the number in five years. Access to the internet,
as well as the proliferation of mobile phones, show immense potentials in the country [14].
E-Government has far-reaching potential for countries, not just in improving institutional processes
and workflows for greater efficiency and effectiveness of public service delivery, but also in ensuring
inclusion, participation and accountability to leave no one behind [15].
Related to the types of services in e-government, services regarding the use of e-finance, in terms
of the ease of accessing financial reports on government web sites, are rarely found. In the new e-government
framework, the concept of e-finance is unarguable to increase accountability. E-finance benefits citizens
because it helps to pay taxes, fines and various levies. E-finance also helps the government to manage
financial transactions to prepare and present financial reports with full disclosures for upload on the website
[16].
The viewpoint is that many countries in Africa are included in the underdeveloped countries that
are still lagging in infrastructure and facilities development and acquisition. African countries recorded the
lowest number of e-government applications, and hence the public participation rate is lower. The use to
which democracy gains or dividends of democracy is utilised leaves much to be considered, and hence
causing low public trust. This reason motivates the current study by examining the extent or the level of
accessibility of information, especially financial information on the African continent.

Table 1. E-Government Index and Infrastructure

Telecomm.
Infrastructure
Region EGDI Component
Africa 0.3423 0.2034
Americas 0.5898 0.4441
Asia 0.5779 0.4385
Europe 0.7727 0.6765
Oceania 0.4611 0.2825
World 0.5491 0.4155
Source: United Nations Report, E-Government Survey, 2018 [15]

The UN estimates that 22 percent of the African population maintain stable access to the internet; the
corresponding figure in Europe is 80 per cent. Africa is made up of 55 countries that belong to the African
Union (AU), plus the unrecognised self-declared State of Somaliland and some European overseas territories.
No one argues about the fact that Africa’s priority for the entire continent is to end the conflict. However,
there are insurgencies or post-conflict tensions “only” in some states or provinces of 15 countries (Somalia,
South Sudan, Nigeria, Niger, Chad, Cameroon, Mali, Algeria, Libya, the Democratic Republic of the Congo,
Central African Republic, Burundi, Ethiopia, Sudan and Egypt). In peaceful regions, the main priorities are
primarily democracy and implementing best governance practices, reducing corruption, regularly organising
free elections and promoting human rights. All of these are essential gains and made more accessible by e-
governance. The promotion of e-governance comes with a large number of other services. E-governance is
essential for the entire African economy since developing it will improve the economy of all countries on the
continent [17].
The implementation of accrual accounting which is one component of the New Public Management
Reform (NPM) in the public sector, has been a hot issue during the last few revisions. Many countries in the
world prefer to implement financial accounting and reporting as their financial management reform. African
countries align with financial management reform. The International Public Sector Accounting Standards
Board (IPSASB) issues an accounting standard called the International Public Sector Accounting Standards
(IPSAS). This system can support government accounting in supporting the achievement of the principles of
efficiency, planning, approval and accountability. Therefore, countries support to harmonise their national
accounting standards with IPSAS to be in line with international best practices.

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Vol. 29, No. 5, (2020), pp. 2077-2085

The basic specifications of this study underly a theoretical framework, which states the relationship
between government and citizens. It is necessary to have adequate disclosures related to government financial
management, including the presentation of financial statements. The ease of getting information about the
government, as well as the publication of financial reports through the internet, can improve supervision by
the public.
The guiding research question reflects on the examination of internet financial reporting in three
government websites (official government, ministry of finance and general auditor) in disclosing the financial
information. The paper continues with a discussion of the e-government implementation in Africa countries.
This is followed by the methodological section that highlights the review for financial information in
accordance with IPSAS on State level. In an observation on the research agenda of IFR in the public sector,
no article reveals the existence of IFR practices at the State level. Almost all observations of IFR in the public
sector explain the phenomenon of local government entities .
This study adopts the Styles and Tennyson measure to determine the level of accessibility of
financial information in African countries. Referring to the main stakeholders of accounting information in
government concerns two main actors, namely information providers and information users. This research
explores three government websites. First, the country's official website, each country must have the main
website as an entrance to get to know the country and various information about the country. Countries that
are aware of the importance of transparency provide financial and non-financial information. Second,
producer information, is the party responsible for making financial reports, in this case, the finance ministry.
Third, information users. This study chooses the State auditor, as the party responsible for carrying out
external audits to ascertain whether the financial statements are prepared in accordance with applicable
accounting standards, and compliance with the regulation[18].

2. LITERATURE REVIEW
2.1 Internet Financial Reporting on Government Studies
The United Nations survey of 2018 contends that global trend of e-government nowadays changes
to digital government. It serves as a citizen connector to the government for better life service. However,
connectivity and access to new technologies remain elusive for some regions and countries, especially the
most vulnerable, in particular, the African countries [15].
In Africa, following the growing demands for transparency and disclosure of financial information
lead to the increasing research on internet financial reporting. Full disclosure of financial statements on the
organisation's website cannot be overemphasised as many reforms are introduced to ensure best corporate
governance practices. Prior, the topic of the current research is conducted on private organisations, primarily
to explore their expression of openness towards social obligations. Research in that domain uses the size of
items in the financial statements as a measure of the level of disclosure. In the public sector, financial
disclosures, related to financial transparency, are different from the private sector. If the company is clear
and unambiguous of the indicators or items to be measured, save for example income statements, financial
positions, cash flow statement, changes in equity statements, other reports and even details to accounts are
in the form of cash, inventory, accounts receivable, investments, accounts payable, debt, and other financial
information. As for the public sector, it is still infrequent for financial statement items to be expressed as a
concern for website researchers. Most researchers are still at the level to which information can be accessed.
The most widely used steaming is the Tennyson Style index. IFR research has been conducted in several
countries in developed and developing countries such as Europe [19] New Zealand [20], Spanish [21],
Indonesia [22]–[24], China [25], and Nigeria [26].
IFR research is generally conducted on local government activities. Styles and Tennyson (2007) use
the size variable, governance structure, quality of accounting disclosure, capital income, debt level, financial
condition as independent variables (i.e., the predictors) and Calculation of accessibility index value (i.e.,
outcome or criteria) as the dependent variable. In their study employ a sample of 300 different city
governments in the United States. The results of their study using the Regression Test show that the provision
of financial reports through the internet is more prominent in large cities. Similarly, their study results
indicate that the accessibility of financial data reported on the internet is significant and positively influenced
by the variables of population, per capita income, debt level, and the government's financial position [27].
The research of Laswad et al. (2005) use political competition, size, leverage, municipal wealth,
media visibility, and type of local authority as independent variables and internet financial reporting variables
as the dependent variable [28]. Their study uses a sample of 86 local governments in New Zealand. The

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Vol. 29, No. 5, (2020), pp. 2077-2085

results of the study from the Logistic Regression Test analysis show that leverage, municipal wealth, media
visibility, and type of Local Authority variables had a significant influence on Internet Financial Reporting.
In contrast, other variables do not have a significant effect.

2.2 Agency Theory

Agency theory maintains that in reducing the existence of information asymmetry between the
government and citizens, it is necessary to engage in full disclosures of information as concerning
government financial management, including the presentation of financial statements. The ease of obtaining
information about the government, as well as the publication of financial reports through the internet could
improve supervision by the community [29]
Publication of local government financial reports through the internet can also reduce the monitoring
costs that must be incurred by principals and agents. According to Wau (2015), publication through the
internet makes it possible for the government to report its financial information to the public and interested
parties effectively and efficiently so that the public can monitor government performance anywhere and
anytime. This argument is in line with [22] which suggests Internet Financial Reporting disclosure will be
more adequate to do because it has the advantage of being able to be distributed faster (i.e., timeliness aspect)
and can be exploited to open up by informing its financial statements (i.e., aspect disclosure).

3. METHOD

This study explores African countries official government websites in-depth about IFR. In the digital
era of e-government, the use of websites is closely associated with public service administrative reforms [30].
The unit of analysis refers to the homepage, which says the first page of information that a viewer sees when
accessing a website. The current research selects the essential website content and design attributes for
analysis because of its exploratory nature (Zhao and Massey 2003). The research objective investigates the
impact of selected websites concerning government financial information and the internet financial reporting
disclosure in 10 African countries. The three websites symbolise a unique indicator for analysis. First, the
official government website as the main homepage. Second, the ministry of finance website as the financial
information supplier of government report [32]. Third, external government auditor or government general
auditor website as the user of government financial report [32].

Table 2. Official Websites in African Countries

Countries Official Government website Ministry of Finance Website Audit Board Website
https://opm.gov.so/
Somalia http://mof.gov.so/ http://oag.gov.so/about-us/
https://www.villasomalia.gov.so/

http://www.mof.gov.eg/english/p
South Sudan http://www.goss-online.org/ www.asa.gov.eg
ages/home.aspx

http://www.egypt.gov.eg/english/home.a http://www.mof.gov.eg/english/p
Egypt www.asa.gov.eg
spx ages/home.aspx

http://www.treasury.gov.za/minis
South Africa https://www.gov.za/ www.agsa.co.za
try/

Libya http://mofp-ly.com/en/ www.ccomptes.org.dz

Algeria http://www.mf.gov.dz/ www.ccomptes.org.dz

https://www.minfin.gov.ao/Porta
Angola https://www.governo.gov.ao/ http://www.tcontas.ao/
lMinfin/#!/

Congo https://www.presidentrdc.cd/
http://www.legislation.tn/en/content/tuni
Tunisia
sian-government-portal
https://www.finances.gouv.cg/en
www.courdescomptes.cd
/node/27
http://www.finances.gov.tn/ www.courdescomptes.nat.tn

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http://www.gov.sz/index.php/mi http://www.gov.sz/index.php/
Swaziland http://www.gov.sz/ nistries-departments/ministry-of- ministries-
finance departments/auditor-general

Content analysis is used to compare the information on the website. According to Styles and
Tennyson (2007), IFR is defined as “the level of ease with which users can find and view financial reports
on local government websites”. The accessibility variables in this study were measured using IFR
accessibility index calculations developed by Styles and Tennyson (2007) [27], which are highlighted in
Table 3.

Table 3. The Indicators’ Measurement of Internet Financial Reporting Index (IFRI)

Code Item Score
1 If the official government website can be found on the first page of Google search 1

2 If there is a link to the state financial information data on the website's home page 1

3 If there are search engines to conduct financial information searches 1

4 If it takes three clicks or less to view an Internet Financial Reporting (IFR) on a government website 1

5 If the Internet Financial Reporting (IFR) data can be downloaded in PDF or HTML format 1

6 If the size of the state financial report file that can be downloaded is less than 3MB 1

7 If there is an Internet Financial Reporting (IFR) data the previous year on the government website 1

8 If there are components of government financial reports such as budgets, budget realisation reports, cash 2
flow report, surplus and deficit report
9 If there is contact person information such as telephone/fax/e-mail to get financial information data 1

Source: Adapted from [27]

There are three steps in analysing the website. First, to determine the website domain location by
using the google search engine. Second, to observe the content of information in a front page of the website
(i.e., kind of information visible on the website). Third, to analyse the accessibility of government internet
financial reporting. The purpose is to calculate the index value based on IFR search results according to the
date of access on the official State website. The index value of “1” indicates the website information meet
the requirements, while the index value of “0” shows the website does not meet the requirements.
4. DISCUSSIONS

IFR Government IFR Ministry of IFR Government

Countries IFR Average
Website Finance Website Auditor Website

Somalia 2 7 2 3.7
South Sudan 1 8 8 5.7
Egypt 3 7 0 3.3
South Africa 7 2 5 4.7
Libya 3 1 9 4.3
Algeria 7 5 6 6.0
Angola 6 0 0 2.0
Congo 2 2 2 2.0
Tunisia 4 8 3 5.0

Swaziland/
10 10 10 10.0
Eswatini
Average 4.5 5 4.5 4.7

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4.1 Government Official Website Analysis

Based on the analysis of the accessibility level of the Internet Financial Report (IFR) on the official
website of 10 countries in Africa as illustrated in Figure 1, Swaziland has the highest value of accessibility
index of 10. Similarly, South Sudan records the lowest accessibility value of 1. The researchers observe that
the official government website of South Sudan was last updated in 2014 with an archived website version.
The South Sudan new website is at www.goss.org, but the findings reveal inactivity. The overall average
value of accessibility index from the 10 African countries stands at 4.5. The result demonstrates the impact
of IFR in African countries as relatively low. It hence requires attention from the government in order to
promote the best corporate governance practices with an emphasis on accountability, transparency and value
for money in governance. Also, the study suggests that the relative low accessibility value of 4.5 could be
linked to the delay in African countries not presenting and encouraging full disclosure of their financial
statements as of and when due on their websites for stakeholders’ decision making.

Figure 1. Internet Financial Reporting Index Government Official Website in the Selected African
Countries

4.2 Ministry of Finance Website Analysis

Based on the results of the analysis of the level of accessibility about the Internet Financial
Reporting (IFR) on the Ministry of finance website of 10 countries in Africa, countries that have the highest
and above average accessibility values are Swaziland (10), Tunisia and South Sudan (8), and Somalia and
Egypt (7). In contrast, countries such as Angola, Libya, South Africa and the Democratic Republic of Congo
record the accessibility value index of 0, 1, 2, and 2 respectively.
The Ministry of Finance website data has an overall average accessibility value of 5. Hence, the
research shows that the level of IFR accessibility in Africa countries through the Ministry of Finance website
maintains an average value. The study reveals that many countries are yet to comply with the global best
practices by displaying the results of their financial statements at the relevant website. The researchers
discovered that the Angola Ministry of Finance website stands inactive, which requires those in authorities
to ensure adherence to relevant guidelines, standards, acts, edicts, and statutes.

Figure 2. Internet Financial Reporting Index Ministry of Finance Website in the Selected African Countries

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4.3 Government Auditor Website

Granting on the results of the analysis of the level of accessibility of the Internet Financial Reporting
(IFR) on the Government auditor website of 10 countries in Africa, it can be seen in Figure 3 that Swaziland,
Libya, South Sudan and Algeria maintain the highest value of accessibility index of 10, 9, 8, and 6
respectively. However, the study results disclose two countries, Egypt and Angola, with the lowest ratings of
index 0. These two countries maintain no active websites.
Furthermore, the Government Auditor website data posts an overall average accessibility value of
4.5. So it can be concluded that the level of IFR accessibility in the African countries is still relatively low
because many countries in the continent are yet to comply with the relevant statutes, guidelines and standards
regarding full disclosure of their financial statements and reports.

Figure 3. Internet Financial Reporting Index Government Auditor Website in the Selected African
Countries

5. CONCLUSION
Based on the study results from the three websites of each selected country, namely the official
Government website, the Ministry of Finance website and the Government Auditor website, Swaziland
maintains the lead by recording the first position for adherence to the global best corporate practices with an
average accessibility index scores of 10. This feat is unique and to be applauded in comparison with other
countries in the same continent that record the average IFR score index of below 5. The study notes some
countries where the websites of the Ministry of finance and the Government auditor cannot be searched on
the first page of the Google search.
The adoption of International Public Sector Accounting Standards (IPSAS) by governments in
various countries of Africa is expected to improve the quality of the financial statement presentation and
disclosure. Also, the essential characteristics of financial statements such as relevance, reliability,
understandability and comparability must be recognised and considered in the presentation to stakeholders.
However, the current study points out that in African countries, financial information is difficult to obtain
and find on the websites.
Furthermore, the results of the study expose dearth of government financial information and reports
in African countries, which portends danger to potential investors, donors and funding organisations decision
making thus impacting negatively on growth and development in the African continent.
The study creates awareness to the government and governance on the need to adhere to the global
best accounting and auditing practices concerning government financial statements and reports in order to
restore, sustain and engender public trust on government activities in the African countries.
The study suggests that leaders in African countries must exhibit accountability and transparency
traits and the political will to surmount the financial information plagues, which, as a priority, deserves a
holistic approach and strategy.

ACKNOWLEDGMENT
This research was supported by Indonesia Ministry of Research, Technology and Higher Education
(Kemenristekdikti) for Penelitian Dasar grant No. SPP/66/UN63.8/LT/V/2019

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