Revising The Standards For Financial Reporting In Ghana
研究了加纳通过标准制定加强财务报告的必要性，发现现有机构未能及时修订标准以符合国际准则，建议全面改革标准制定流程并为政府部门建立标准。
The need to strengthen financial reporting through standard setting in Ghana has been examined. The roles of the Institute of Chartered Accountants (Ghana) and Ghana National Accounting Standards Board were found not to be addressing the revision and updating of the standards, and bringing the procedures and processes to be in-line with International Standards. An appraisal study was made of standard setting across the globe, by considering the standard setting agenda of the United States of America and the International Accounting Standard Committee and relating these to standard setting in Ghana. The paper concludes by recommending for complete overhaul of the entire standard setting processes in Ghana, and establishing standards for the government sector as a major business partner in the economy. Journal of Business Research Vol. 1 (1&2) 2007: pp. 21-30