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Institution building with limited resources: Establishing a supreme audit institution in Rwanda

  • Isaksson, Ann-Sofie


    (Department of Economics, School of Business, Economics and Law, Göteborg University)

  • Bigsten, Arne


    (Department of Economics, School of Business, Economics and Law, Göteborg University)

This study is about institution building with limited resources. Through a case study of the establishment of a supreme audit institution (SAI) in Rwanda, we examine the tensions between institutional first-best benchmarks and local operational constraints in a developing country institution-building process. More specifically, our aim is to investigate the potential tradeoffs between the programmatic ideal of SAI independence and operational constraints in terms of staff capacity in the development of a supreme audit oversight function in Rwanda. Drawing on data from document studies and key informant interviews, the empirical results suggest that capacity constraints – within the institution as well as among its major stakeholders – negatively affect important aspects of SAI functional independence, but also that there are arguments for compromising the programmatic ideal of SAI independence in order to effectively tackle operational constraints in terms of staff capacity.

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Paper provided by University of Gothenburg, Department of Economics in its series Working Papers in Economics with number 481.

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Length: 36 pages
Date of creation: 12 Jan 2011
Date of revision:
Handle: RePEc:hhs:gunwpe:0481
Contact details of provider: Postal: Department of Economics, School of Business, Economics and Law, University of Gothenburg, Box 640, SE 405 30 GÖTEBORG, Sweden
Phone: 031-773 10 00
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