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Participatory and incremental development in an African local government accounting reform
Author(s) -
Lassou Philippe J. C.,
Hopper Trevor,
Soobaroyen Teerooven,
Wynne Andrew
Publication year - 2018
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12154
Subject(s) - agency (philosophy) , accounting , citizen journalism , german , local government , face (sociological concept) , government (linguistics) , management accounting , business , public administration , participatory budgeting , political science , democracy , sociology , politics , social science , linguistics , philosophy , archaeology , law , history
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.