Participatory and incremental development in an African local government accounting reform

Philippe J.C. Lassou; Trevor Hopper; Teerooven Soobaroyen; Andrew Wynne

doi:10.1111/faam.12154

Participatory and incremental development in an African local government accounting reform

Philippe J.C. Lassou^*
, Trevor Hopper
, Teerooven Soobaroyen
, Andrew Wynne

^*Corresponding author for this work

University of Guelph
University of Sussex
Stockholm School of Economics
Victoria University of Wellington
University of Leicester

Research output: Contribution to journal › Article › peer-review

20 Citations (Scopus)

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.

Original language	English
Pages (from-to)	252-267
Number of pages	16
Journal	Financial Accountability and Management
Volume	34
Issue number	3
Early online date	2 Apr 2018
DOIs	https://doi.org/10.1111/faam.12154
Publication status	Published - Aug 2018

Funding

Funders
University of Southampton
AAIR Charity

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 1 No Poverty

Keywords

accounting
Benin
development agencies
local governance
poverty reduction

Access to Document

10.1111/faam.12154

https://repository.essex.ac.uk/19748/1/FAM%20Paper%20May%202017%20-%20Final%20Pre-Print.pdf

Cite this

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AU - Soobaroyen, Teerooven

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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.

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KW - Benin

KW - development agencies

KW - local governance

KW - poverty reduction

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UR - https://onlinelibrary.wiley.com/doi/10.1111/faam.12154

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ER -

Participatory and incremental development in an African local government accounting reform

Abstract

Funding

UN SDGs

Keywords

Access to Document

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Cite this