State of government accounting in Ghana and Benin: a “tentative” account

Philippe Jacques Codjo Lassou

Journal of Accounting in Emerging Economies, 2017, vol. 7, issue 4, 486-506

Abstract: Purpose - The purpose of this paper is to examine the state of government accounting in Ghana and Benin using neo-patrimonial and organizational façade lenses. Design/methodology/approach - The study used two country case studies that engaged with stakeholders including donors, civil society, politicians, and civil servants. Semi-structured interviews were used as the main data collection technique, which were complemented by document analysis. Findings - The study finds that government accounting reforms are decoupled and used in both countries as a façade which is caused, to a varying degree, by indigenous neo-patrimonial governance traits of informal institutions, patronage, and clientelism. And despite the relatively superior Ghanaian system, in terms of its functioning, compared to the Beninese, government accounting plays a more symbolic role in the former than in the latter. Originality/value - This is one of the very few theoretically informed empirical studies that examine the state of government accounting in the two major African settings – Anglophone and Francophone. The results inform policies more tailored to indigenous governance issues for better outcomes.

Keywords: Corruption; Ghana; Decoupling; Benin; Government accounting; Neo-patrimonialism (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-11-2016-0101

DOI: 10.1108/JAEE-11-2016-0101

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