Participatory and incremental development in an African local government accounting reform |
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| Authors: | Philippe J C Lassou Trevor Hopper Teerooven Soobaroyen Andrew Wynne |
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| Institution: | 1. Department of Management, University of Guelph, Guelph, ON, Canada;2. School of Business, Management & Economics, University of Sussex, East Sussex, UK;3. Stockholm School of Economics, Stockholm, Sweden;4. Victoria Business School, Victoria University of Wellington, Wellington, New Zealand;5. Essex Business School, University of Essex, Colchester, UK;6. School of Business, University of Leicester, Leicester, UK |
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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. |
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| Keywords: | accounting Benin development agencies local governance poverty reduction |
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