Financial Administration and Accounting as Institutional Development in an African University - Learning from Research Organisation at Eduardo Mondlane University, in Mozambique

Rodrigues Diniz, Célia Maria (2001). Financial Administration and Accounting as Institutional Development in an African University - Learning from Research Organisation at Eduardo Mondlane University, in Mozambique. MPhil thesis The Open University.

DOI: https://doi.org/10.21954/ou.ro.0000fcf6

Abstract

This thesis describes an institutional development history of a university coming out of colonial rule, through the days when-it had full national support for its central role for national development, leading to a period when the university had increasing difficulties claiming support for it. It examines the successes and failures of drawing up and implementing a strategic plan for university institutional development at Eduardo Mondlane University (UEM), Mozambique. The most positive result was to draw up the university's first strategic plan to transform the institution and to implement and build on it. The most difficult problem was the internal organisational weaknesses that constrained the institution in its implementation of the plan as scheduled, including those of finance and accountancy.

The plan was well received by government and the donor community and became a model in the region, with other African universities following it. However, the implementation of the plan was not as successful at least in part because it was critically naive about the level of resources the universities could claim. This lack of realism about accountability was deep-rooted: organisational development was unbalanced with specialists trained - but little training of integrators/managers. Examples of research funding and project planning demonstrate that the sense.of realism and accountability can be learned, but may best be learned through establishing systems of financial control. The thesis suggests more consistent management systems. The expanded use of a simple financial tool illustrated the need to change and improve the financial and accounting systems of the university.

The thesis argues that the development of African universities should take into account not only strategic decisions at the macro and leadership level, but also the implementation capacity of academic and administrative staff, including the appropriate functioning financial management and accounting systems.

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