IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v36y2016icp39-57.html
   My bibliography  Save this article

Government accounting reform in an ex-French African colony: The political economy of neocolonialism

Author

Listed:
  • Lassou, Philippe Jacques Codjo
  • Hopper, Trevor

Abstract

This paper examines the political economy of introducing a computerised accounting system in a former French colony in Africa with little government accounting and few financial statistics. The reforms were a condition of structural adjustment programs imposed by the World Bank to improve governance, decision making and government accountability in a country with a turbulent political history since independence, and weak and often corrupt governance. The reform was unusual in that indigenous civil servants had considerable discretion over the choice and development of the system. Thus the local capability in developing government accounting technology suited to the local context and derived from learning by experience was created. The system was widely regarded as effective but it was abandoned for a French system which ultimately proved problematic. The decision to change the system and its ensuing problems are attributed to North-South relations, indigenous neopatrimonial leadership, and neocolonialism, especially by France in Francophone Africa.

Suggested Citation

  • Lassou, Philippe Jacques Codjo & Hopper, Trevor, 2016. "Government accounting reform in an ex-French African colony: The political economy of neocolonialism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 39-57.
    • Handle: RePEc:eee:crpeac:v:36:y:2016:i:c:p:39-57
    DOI: 10.1016/j.cpa.2015.10.006
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235415001069
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2015.10.006?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Chand, Sheetal K. & Moene, Karl O., 1999. "Controlling Fiscal Corruption," World Development, Elsevier, vol. 27(7), pages 1129-1140, July.
    2. Matt Andrews, 2012. "The Logical Limits Of Best Practice Administrative Solutions In Developing Countries," Public Administration & Development, Blackwell Publishing, vol. 32(2), pages 137-153, May.
    3. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2012. "Introduction: Accounting and Development," Chapters, in: Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe (ed.), Handbook of Accounting and Development, chapter 1, Edward Elgar Publishing.
    4. Toye, John, 2000. "Fiscal Crisis and Fiscal Reform in Developing Countries," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 24(1), pages 21-44, January.
    5. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
    6. Alesina, Alberto & Dollar, David, 2000. "Who Gives Foreign Aid to Whom and Why?," Journal of Economic Growth, Springer, vol. 5(1), pages 33-63, March.
    7. Andrews,Matt, 2013. "The Limits of Institutional Reform in Development," Cambridge Books, Cambridge University Press, number 9781107016330.
    8. Paul Cook & Colin Kirkpatrick, 1997. "Globalization, Regionalization and Third World Development," Regional Studies, Taylor & Francis Journals, vol. 31(1), pages 55-66.
    9. Matt Andrews, 2010. "How Far Have Public Financial Management Reforms Come in Africa?," CID Working Papers 208, Center for International Development at Harvard University.
    10. Peterson, Stephen, 2006. "Automating Public Financial Management in Developing Countries," Working Paper Series rwp06-043, Harvard University, John F. Kennedy School of Government.
    11. Mr. Ian Lienert & Jitendra R. Modi, 1997. "A Decade of Civil Service Reform in Sub-Saharan Africa," IMF Working Papers 1997/179, International Monetary Fund.
    12. Smith, Tony, 1977. "Changing configurations of power in North-South Relations since 1945," International Organization, Cambridge University Press, vol. 31(1), pages 1-27, January.
    13. Killick, Tony & Commander, Simon, 1988. "State divestiture as a policy instrument in developing countries," World Development, Elsevier, vol. 16(12), pages 1465-1479, December.
    14. Mr. Ian Lienert & Mr. Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in Anglophone Africa," IMF Working Papers 2001/211, International Monetary Fund.
    15. Iyoha, F.O. & Oyerinde, D., 2010. "Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 361-373.
    16. Dean Neu & Jeff Everett & Abu Shiraz Rahaman & Daniel Martinez, 2013. "Accounting and networks of corruption," Post-Print hal-00980294, HAL.
    17. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe (ed.), 2012. "Handbook of Accounting and Development," Books, Edward Elgar Publishing, number 13725.
    18. Leonard, David K., 1987. "The political realities of African management," World Development, Elsevier, vol. 15(7), pages 899-910, July.
    19. Ian Taylor, 2010. "Governance and Relations between the European Union and Africa: the case of," Third World Quarterly, Taylor & Francis Journals, vol. 31(1), pages 51-67.
    20. Diana Cammack, 2007. "The Logic of African Neopatrimonialism: What Role for Donors?," Development Policy Review, Overseas Development Institute, vol. 25(5), pages 599-614, September.
    21. Tim Kelsall, 2011. "Rethinking the Relationship between Neo‐patrimonialism and Economic Development in Africa," IDS Bulletin, Blackwell Publishing, vol. 42(2), pages 76-87, March.
    22. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz & Martinez, Daniel, 2013. "Accounting and networks of corruption," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 505-524.
    23. Joachim Wehner & Paolo Renzio, 2013. "Designing Fiscal Institutions: The Political Economy of PFM Reforms," Palgrave Macmillan Books, in: Richard Allen & Richard Hemming & Barry H. Potter (ed.), The International Handbook of Public Financial Management, chapter 4, pages 84-97, Palgrave Macmillan.
    24. Brautigam, Deborah A & Knack, Stephen, 2004. "Foreign Aid, Institutions, and Governance in Sub-Saharan Africa," Economic Development and Cultural Change, University of Chicago Press, vol. 52(2), pages 255-285, January.
    25. Neu, Dean & Ocampo Gomez, Elizabeth & Graham, Cameron & Heincke, Monica, 2006. ""Informing" technologies and the World Bank," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 635-662, October.
    26. Cameron Graham & Marcia Annisette, 2012. "The Role of Transnational Institutions in Framing Accounting in the Global South," Chapters, in: Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe (ed.), Handbook of Accounting and Development, chapter 4, Edward Elgar Publishing.
    27. Andrews, Matt, 2010. "How Far Have Public Financial Management Reforms Come in Africa?," Working Paper Series rwp10-018, Harvard University, John F. Kennedy School of Government.
    28. Rahaman, Abu Shiraz, 2010. "Critical accounting research in Africa: Whence and whither," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 420-427.
    29. Andy Wynne & Stewart Lawrence, 2012. "Government Accounting in the Global South: The Design, Implementation and Use of Global Solutions for Local Needs," Chapters, in: Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe (ed.), Handbook of Accounting and Development, chapter 11, Edward Elgar Publishing.
    30. Andrews, Matthew R., 2010. "How Far Have Public Financial Management Reforms Come in Africa?," Scholarly Articles 4448885, Harvard Kennedy School of Government.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kohnert, Dirk, 2022. "Francophonie en Afrique subsaharienne: dépendance postcoloniale ou autodétermination ? [Francophonie in sub-Saharan Africa: Post-colonial dependence or self-determination ?]," MPRA Paper 115625, University Library of Munich, Germany.
    2. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    3. Kohnert, Dirk, 2022. "Domination française des marchés en Afrique francophone : Le post-colonialisme à son meilleur ? [French domination of Francophone African markets: Post-colonialism at its finest?]," MPRA Paper 112051, University Library of Munich, Germany.
    4. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    5. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    6. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
    7. Kimani, Danson & Ullah, Subhan & Kodwani, Devendra & Akhtar, Pervaiz, 2021. "Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    8. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    9. Lassou, Philippe J.C. & Hopper, Trevor & Tsamenyi, Mathew & Murinde, Victor, 2019. "Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    10. Lassou, Philippe J.C. & Hopper, Trevor & Ntim, Collins, 2021. "How the colonial legacy frames state audit institutions in Benin that fail to curb corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    11. Akisik, Orhan & Gal, Graham & Mangaliso, Mzamo P., 2020. "IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries," Emerging Markets Review, Elsevier, vol. 45(C).
    12. Kohnert, Dirk, 2022. "French domination of markets in Francophone Africa: Post-colonialism at its finest?," MPRA Paper 112024, University Library of Munich, Germany.
    13. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lassou, Philippe J.C. & Hopper, Trevor & Tsamenyi, Mathew & Murinde, Victor, 2019. "Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    2. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    3. Bakre, Owolabi M. & Lauwo, Sarah, 2016. "Privatisation and accountability in a “crony capitalist” Nigerian state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 45-58.
    4. Lassou, Philippe J.C. & Hopper, Trevor & Ntim, Collins, 2021. "How the colonial legacy frames state audit institutions in Benin that fail to curb corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    5. Matt Andrews, 2015. "Has Sweden Injected Realism into Public Financial Management Reforms in Partner Countries?," CID Working Papers 303, Center for International Development at Harvard University.
    6. Andrews, Matt, 2015. "Has Sweden Injected Realism into Public Financial Management Reforms in Partner Countries?," Working Paper Series 15-063, Harvard University, John F. Kennedy School of Government.
    7. Matt Andrews & Tim McNaught & Salimah Samji, 2018. "Opening Adaptation Windows onto Public Financial Management Reform Gaps in Mozambique," CID Working Papers 341, Center for International Development at Harvard University.
    8. Matt Andrews, 2013. "Explaining Positive Deviance in Public Sector Reforms in Development," CID Working Papers 267, Center for International Development at Harvard University.
    9. Matt Andrews, 2013. "Explaining Positive Deviance in Public Sector Reforms in Development," WIDER Working Paper Series wp-2013-117, World Institute for Development Economic Research (UNU-WIDER).
    10. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    11. Andrews, Matt, 2013. "Explaining Positive Deviance in Public Sector Reforms in Development," WIDER Working Paper Series 117, World Institute for Development Economic Research (UNU-WIDER).
    12. Goddard, Andrew & Assad, Mussa & Issa, Siasa & Malagila, John & Mkasiwa, Tausi A., 2016. "The two publics and institutional theory – A study of public sector accounting in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 8-25.
    13. Andrews, Matt, 2014. "Why Distributed End Users Often Limit Public Financial Management Reform Success," Working Paper Series rwp14-026, Harvard University, John F. Kennedy School of Government.
    14. Andrews, Matt, 2013. "Explaining Positive Deviance in Public Sector Reforms in Development," Working Paper Series rwp13-040, Harvard University, John F. Kennedy School of Government.
    15. Matt Andrews, 2014. "Why Distributed End Users Often Limit Public Financial Management Reform Success," CID Working Papers 283, Center for International Development at Harvard University.
    16. Andrews, Matt, 2015. "Explaining Positive Deviance in Public Sector Reforms in Development," World Development, Elsevier, vol. 74(C), pages 197-208.
    17. Arjan de Haan & Ward Warmerdam, 2012. "The politics of aid revisited: a review of evidence on state capacity and elite commitment," Global Development Institute Working Paper Series esid-007-12, GDI, The University of Manchester.
    18. Abdul-Baki, Zayyad & Uthman, Ahmad B. & Kasum, Abubakar S., 2021. "The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    19. Fritz, Verena & Hedger, Edward & Lopes, Ana Paula Fialho, 2011. "Strengthening Public Financial Management in Postconflict Countries," World Bank - Economic Premise, The World Bank, issue 54, pages 1-7, April.
    20. Srivastava, Vivek & Larizza, Marco, 2012. "Working with the grain for reforming the public service : a live example from Sierra Leone," Policy Research Working Paper Series 6152, The World Bank.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:36:y:2016:i:c:p:39-57. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.