Financial controls to control corruption in an African country insider experts within an enabling environment

Lassou, Philippe J C, Hopper, Trevor and Soobaroyen, Teerooven (2020) Financial controls to control corruption in an African country insider experts within an enabling environment. Financial Accountability & Management. ISSN 1468-0408

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Abstract

This study analyses an implementation of a government accounting reform in Benin directed at redressing fraudulent and corrupt practices. Although reforms to improve public administration and to mitigate corruption in Africa often have disappointing outcomes, our case study involving systems for payment of supplier invoices, payroll matters, and debt certificates had encouraging findings. The systems reduced inefficiencies and corrupt practices. An “enabling environment” (its main elements being emancipatory space, empowered participation, and ethical leadership) encouraged the deeper involvement of committed, expert, and ethical local civil servants in establishing effective financial controls. In the context of anticorruption reforms, this illustrates that public sector organizations in Africa should not invariably be regarded as monolithic bureaucratic top‐down entities, staffed by civil servants who are either passive “bystanders,” purely self‐interested “players,” or insufficiently expert, and hence in need for more training, and of imported, expensive, accounting systems implemented by foreign consultants. In contrast, the paper argues that, within a suitable environment, granting indigenous experts enough latitude to enact incremental yet substantive accounting changes at the local level may be more effective.

Item Type: Article
Keywords: government accounting, Benin, Africa, corruption, enabling environment
Schools and Departments: University of Sussex Business School > Accounting and Finance
Subjects: 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 > 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.
J Political Science > JS Local government Municipal government > JS7525 Africa
Depositing User: Trevor Hopper
Date Deposited: 15 Jan 2020 08:32
Last Modified: 22 Jun 2020 14:30
URI: http://sro.sussex.ac.uk/id/eprint/89356

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