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Ownership vs. accountability ou le contrôle des fonds de l'aide au développement

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  • Élisabeth Paul

Abstract

Title ? Ownership vs. accountability: monitoring the use of development aid funds Abstract ? The paper reviews the major changes observed in the mechanisms used to channel aid to developing countries. As the most recent PRGF approach places the emphasis on the need for a coherent framework (the PRSP), a certain number of pre- requisite on the management side of public expenditure need to be met. The paper reviews some of the most important aspects, in particular the need for better controls in the budgetary process. The paper uses a principal-agent approach to compare the impact of internal and external (audit) controls on the efficiency of service delivery and draws policy implications.

Suggested Citation

  • Élisabeth Paul, 2003. "Ownership vs. accountability ou le contrôle des fonds de l'aide au développement," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(2), pages 29-43.
    • Handle: RePEc:cai:rpvedb:rpve_422_0029
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