Using Frameworks to Establish Process Standards in Developing Regions

Published On:
January 17, 2017
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A North America–based organization provides accounting services to developing organizations and regions. In this blinded case study, APQC reviews how this organization applies its field of expertise in financial management, governance, ethics, equity, and related matters.

In collaboration with international development organizations, this accounting services organization (“ASO” for this case study) partnered with a system of schools in western Africa needing accounting support. The schools had little to no standardized processes and inconsistent use of accounting technology (e.g., some groups used Excel programs whereas others conducted accounting by hand). In addition, the schools were unable to identify the return on any of their investments and revenue-generating projects. ASO’s project goal was to provide a recommended course of action and identify and share best practices for implementation at the school and beyond.