Andy Wynne

Associate ProfessorAndrew Wynne in Public Financial Management

Contact details

  • Email: amw48@le.ac.uk
  • Office: Room 210, Level Two, Ken Edwards Building
  • Office Hours: TBC

Personal details

Andy has over 20 years of public financial management experience, mainly in sub-Saharan Africa, since gaining his professional accountancy qualification. His experience started in internal audit across the British public sector, including being the technical manager for a major private sector provider of internal audit services. Andy helped to edit a book on risk management and was chair of the editorial board of a CIPFA publication on internal audit. He then went on to lead the public sector technical work for ACCA, the international accountancy body, for nearly seven years.

Andy has published widely and is a well known critique of moves to adopt accrual accounting in the public sector.  He has also published criticisms of other standard public sector reforms (MTEF, IFMIS and PFI/PP) and was the editor of the International Journal of Governmental Financial Management for five years. Andy recently led a research study to identify existing good practice in financial reporting by sub-Saharan African governments.

Andy has spoken at several international conferences including several times at those of ESAAG (the regional body for Accountants General in southern and eastern Africa) and ICGFM.

Andy is now a free-lance consultant in sub-Saharan Africa, concentrating on advising and research on public financial management in Nigeria where he is a technical advisor to the Auditor General. Since early 2015 this has been combined with his fractional contract with the School of Management, University of Leicester. He is also a member of the Board of Directors of the Gorée Institute, Senegal.

Other

Member of the editorial board of the Southern African Journal of Accountability and Auditing Research.

Editor of International Journal of Governmental Financial Management, www.icgfm.org/journal.htm: 2008 - 2013

Editor ACCA Public Sector Bulletin: 2003 – 2008

Chair Editorial Board CIFFA internal audit volume: 1996 - 2002

Research

Andy’s research interests include identifying existing good practice within public financial management in sub-Saharan Africa. He is currently researching the development of financial reporting standards in the Nigerian public sector and the most appropriate approach for internal audit. He is finalising papers on the adoption of the Cash Basis IPSAS in Nepal and the independence of the two main audit bodies in Franco-phone Africa, the General State Inspectorate and the Court of Accounts.

Andy would like to be able to support PhD and other research students to identify existing good practices within public financial management, especially in sub-Saharan Africa. He would also encourage critiques of the claimed benefits of New Public Management reforms including accrual accounting, Medium Term Expenditure Frameworks, Integrated Financial Management Information Systems, programme budgeting, performance and risk based audit.

Publications

Wynne, A & Mear, F (2016) Government Financial Reporting - Good Practices from sub-Saharan Africa, International Journal of Governmental Financial Management, Vol. XVI, Number 1

Pawan Adhikari , Chamara Kuruppu , Andy Wynne , Dayananda Ambalangodage (2015), “Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) – The Case of the Nepali Central Government”, in Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman (ed.) The Public Sector Accounting, Accountability and Auditing in Emerging Economies (Research in Accounting in Emerging Economies, Volume 15) Emerald Group Publishing Limited, pp.85 – 108

Wynne A, & Lawrence S. (2012) Accounting for Government in the Global South: do global solutions match local problems? Australasian Accounting, Business and Finance Journal, 3(2): 1-25.

Wynne A, & Lawrence S. (2012) Government Accounting in the Global South: The Design, Implementation and Use of Global Solutions for Local Needs. In Hopper T, Tsamenyi M, Uddin S, Wickramasinghe, D, (eds.), Handbook of Accounting and Development. Cheltenham: Edward Elgar Publishing.

Wynne, A (2012) An Efficient Technical Solution or an Ideologically Contested Approach – the balance sheet for business style accrual accounting in the public sector, International Journal of Governmental Financial Management, Volume XII, Number 1.

Wynne, A (2011) The General State Inspectorate – independent or under the executive – how does it compare with the Court of Accounts in Sub-Saharan Africa? International Journal of Governmental Financial Management, Volume XI, Number 1.

Wynne, A (2011) African public sector financial managers - heroes or villains? – the origins and future prospects for public financial management reform in Sub-Saharan Africa, International Journal of Critical Accounting. Vol.3, No.2/3, pp.235 - 254.

Co-author of study for Africa Capacity Building Foundation - The Experience of MTEF and IFMIS Reforms in Sub-Saharan Africa – What is the Balance Sheet? (2010).

Wynne, A (2010) Independence of Supreme Audit Institutions in Sub-Saharan Africa, International Journal of Governmental Financial Management, Volume X, Number 1.

Wynne, A and Parry, M (2009) The Cash Basis IPSAS – an Alternative View, International Journal of Governmental Financial Management, Volume IX, Number 2.

Wynne, A (2008) Accrual Accounting For the Public Sector - A Fad That Has Had Its Day? International Journal of Governmental Financial Management, Volume VIII, Number 2.

Wynne, A (2007) Is the Move to Accrual Based Accounting a Real Priority for Public Sector Accounting? Public Fund Digest, Vol. VI, No. 1.

Wynne, A (2005) Public Financial Management Reforms in Developing Countries:
Lessons of Experience from Ghana, Tanzania and Uganda, Working Paper No. 7, The African Capacity Building Foundation.

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Contact Details

School of Business
University of Leicester
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LE1 7RH

ulsb@le.ac.uk

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