TY - JOUR
T1 - Participatory and incremental development in an African local government accounting reform
AU - Lassou, Philippe J.C.
AU - Hopper, Trevor
AU - Soobaroyen, Teerooven
AU - Wynne, Andrew
PY - 2018/8
Y1 - 2018/8
N2 - 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.
AB - 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.
KW - accounting
KW - Benin
KW - development agencies
KW - local governance
KW - poverty reduction
UR - http://www.scopus.com/inward/record.url?scp=85044766840&partnerID=8YFLogxK
UR - https://onlinelibrary.wiley.com/doi/10.1111/faam.12154
U2 - 10.1111/faam.12154
DO - 10.1111/faam.12154
M3 - Article
AN - SCOPUS:85044766840
SN - 0267-4424
VL - 34
SP - 252
EP - 267
JO - Financial Accountability and Management
JF - Financial Accountability and Management
IS - 3
ER -