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Participatory and incremental development in an African local government accounting reform

Lassou, P and Hopper, T and Soobaroyen, T and Wynne, A (2018) 'Participatory and incremental development in an African local government accounting reform.' Financial Accountability and Management, 34 (3). 252 - 267. ISSN 0267-4424

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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.

Item Type: Article
Uncontrolled Keywords: Accounting; local governance; Benin; poverty reduction; development agencies
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Teerooven Soobaroyen
Date Deposited: 05 Jun 2017 10:06
Last Modified: 13 Sep 2018 09:15
URI: http://repository.essex.ac.uk/id/eprint/19748

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