Participatory and incremental development in an African local government accounting reform

Hopper, Trevor, Lassou, Philippe, Soobaroyen, Teerooven and Wynne, Andrew (2017) Participatory and incremental development in an African local government accounting reform. Financial Accountability & Management. ISSN 0267-4424 (Accepted)

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Abstract

Despite significant donor funding, government accounting reforms seeking transparent and effective management of public resources often fail or have limited success, especially in Africa, prompting questions about donors’ implementation approach and calls for studies of successful reforms. This paper investigates a local government accounting reform in Benin supported by a German development agency – perceived as successful due to the participatory, pragmatic and incremental approach reinforced by conditionalities in the face of neo-patrimonial leadership.

Item Type: Article
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 > HJ7461 Expenditures. Government spending
H Social Sciences > HJ Public Finance > HJ8001 Public debts
H Social Sciences > HJ Public Finance > HJ8001 Public debts > HJ8101 By region or country
H Social Sciences > HJ Public Finance > HJ9103 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
Depositing User: Trevor Hopper
Date Deposited: 30 May 2017 15:00
Last Modified: 30 May 2017 15:57
URI: http://sro.sussex.ac.uk/id/eprint/68273

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