Public Sector Accounting Reform in Angola: Context, Resistances, and Prospects for Change

Abstract

The study investigates the dynamics that characterize accounting reform in the Angolan public sector, focusing attention on the institutional, political, and historical factors that define the pace and direction of change. Despite the growing international impetus toward transparency and accountability through IPSAS, the progress of reform in Angola is discontinuous and slow, which raises questions with regard to whether any resistance is deliberate, circumstantial, or structurally embedded. Guided by Lüder’s Contingency Model, the present study adopts a qualitative and exploratory research design sustained by semi-structured interviews, questionnaires, and documentary data from policymakers, auditors, public sector accountants, and academics. The findings suggest that while recent advances in administration, such as the diffusion of SIGFE, strengthening audit practices, and incipient IPSAS harmonization, indicate the emergence of some form of institutional maturity, the adoption of reform continues to be restricted by a deeply entrenched bureaucratic tradition, limited enforcement capacity, politicized decision-making structures, and legacies of centralized financial control. Cross-country lessons from Ghana, Rwanda, and Mozambique provide further insights into how political will, pressure from crisis, and institutional incentives influence reform outcomes. This study concludes that any meaningful reform in public sector accounting in Angola will need a systemic multi-layered approach that couples technical modernization with political commitment, capacity-building, and more robust governance structures. These findings have meaningful implications for policymakers, development partners, and scholars seeking to promote transparent and resilient public financial management in resource-dependent and post-conflict contexts.