Participatory and incremental development in an African local government accounting reform
研究了贝宁地方政府在德国发展机构支持下，通过参与式、务实和渐进的方式成功实施会计改革的案例，对理解非洲公共管理改革有参考价值。
Abstract Despite significant donor funding, government accounting reforms seeking transparent and effective management of public resources often fail or have limited success, especially in Africa, prompting questions about donors’ implementation approach and calls for studies of successful reforms. This paper investigates a local government accounting reform in Benin supported by a German development agency–perceived as successful due to the participatory, pragmatic, and incremental approach reinforced by conditionalities in the face of neo‐patrimonial leadership.