TY - JOUR
T1 - Financial controls to control corruption in an African country
T2 - Insider experts within an enabling environment
AU - Lassou, Philippe J.C.
AU - Hopper, Trevor
AU - Soobaroyen, Teerooven
PY - 2021/5
Y1 - 2021/5
N2 - This study analyses an implementation of a government accounting reform in Benin directed at redressing fraudulent and corrupt practices. Although reforms to improve public administration and to mitigate corruption in Africa often have disappointing outcomes, our case study involving systems for payment of supplier invoices, payroll matters, and debt certificates had encouraging findings. The systems reduced inefficiencies and corrupt practices. An “enabling environment” (its main elements being emancipatory space, empowered participation, and ethical leadership) encouraged the deeper involvement of committed, expert, and ethical local civil servants in establishing effective financial controls. In the context of anticorruption reforms, this illustrates that public sector organizations in Africa should not invariably be regarded as monolithic bureaucratic top-down entities, staffed by civil servants who are either passive “bystanders,” purely self-interested “players,” or insufficiently expert, and hence in need for more training, and of imported, expensive, accounting systems implemented by foreign consultants. In contrast, the paper argues that, within a suitable environment, granting indigenous experts enough latitude to enact incremental yet substantive accounting changes at the local level may be more effective.
AB - This study analyses an implementation of a government accounting reform in Benin directed at redressing fraudulent and corrupt practices. Although reforms to improve public administration and to mitigate corruption in Africa often have disappointing outcomes, our case study involving systems for payment of supplier invoices, payroll matters, and debt certificates had encouraging findings. The systems reduced inefficiencies and corrupt practices. An “enabling environment” (its main elements being emancipatory space, empowered participation, and ethical leadership) encouraged the deeper involvement of committed, expert, and ethical local civil servants in establishing effective financial controls. In the context of anticorruption reforms, this illustrates that public sector organizations in Africa should not invariably be regarded as monolithic bureaucratic top-down entities, staffed by civil servants who are either passive “bystanders,” purely self-interested “players,” or insufficiently expert, and hence in need for more training, and of imported, expensive, accounting systems implemented by foreign consultants. In contrast, the paper argues that, within a suitable environment, granting indigenous experts enough latitude to enact incremental yet substantive accounting changes at the local level may be more effective.
KW - Africa
KW - Benin
KW - corruption
KW - enabling environment
KW - government accounting
UR - http://www.scopus.com/inward/record.url?scp=85082423108&partnerID=8YFLogxK
UR - https://onlinelibrary.wiley.com/doi/10.1111/faam.12240
U2 - 10.1111/faam.12240
DO - 10.1111/faam.12240
M3 - Article
AN - SCOPUS:85082423108
SN - 0267-4424
VL - 37
SP - 107
EP - 123
JO - Financial Accountability and Management
JF - Financial Accountability and Management
IS - 2
ER -