Government accounting reform in an ex-French African colony: the international political economy of neo-colonialism

Lassou, Philippe Jacques Codjo and Hopper, Trevor (2016) Government accounting reform in an ex-French African colony: the international political economy of neo-colonialism. Critical Perspectives On Accounting, 36. pp. 39-57. ISSN 1045-2354

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Abstract

This paper examines the political economy of introducing a computerised accounting system in a former French colony in Africa with little government accounting and few financial statistics. The reforms were a condition of structural adjustment programmes imposed by the World Bank to improve governance, decision making and government accountability in a country with a turbulent political history since independence, and weak and often corrupt governance. The reform was unusual in that indigenous civil servants had considerable discretion over the choice and development of the system. Thus the local capability in developing government accounting technology suited to the local context and derived from learning by experience was created. The system was widely regarded as effective but it was abandoned for a French system which ultimately proved problematic. The decision to change the system and its ensuing problems are attributed to North-South relations, indigenous neopatrimonial leadership, and neocolonialism, especially by France in Francophone Africa.

Item Type: Article
Keywords: Government accounting, political economy, development, Africa, Neocolonialism, Neopatrimonialism, corruption, France, World Bank
Schools and Departments: School of Business, Management and Economics > Business and Management
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ0241 By region or country > HJ1441 Africa
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Depositing User: Trevor Hopper
Date Deposited: 20 May 2016 07:37
Last Modified: 29 Apr 2017 04:42
URI: http://sro.sussex.ac.uk/id/eprint/61103

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