Andy Wynne

Associate ProfessorAndrew Wynne in Public Financial Management

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  • Office: Room 210, Level Two, Ken Edwards Building
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Personal details

Andy has over 25 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.

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 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. He is also an advisor for the Federal Training Academy for the Accountant General of the Federation


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

Editor of International Journal of Governmental Financial Management, 2008 - 2013

Editor ACCA Public Sector Bulletin: 2003 – 2008

Chair Editorial Board CIFFA internal audit volume: 1996 - 2002


Andy’s research interests include identifying existing good practice within public financial management in sub-Saharan Africa.

Andy is supervising several PhD students and would like to be able to support other 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.


Jayasinghe, K. N. J., Wynne, A., Adhikari, P., Soobaroyen, T., Malagila, J., & Noah, A. (2020). Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective. Critical Perspectives on Accounting

Lassou, P., Hopper, T., Soobaroyen, T. & Wynne, A. (2018). Participatory and incremental development in an African local government accounting reform. Financial Accountability & Management, 34(3), 252-267.

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. (2013). International Public Sector Accounting Standards: Compilation Guide for Developing Countries. International Consortium on Governmental Financial Management.

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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