TY  - JOUR
AB  - 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.
VL  - 7
IS  - 4
SN  - 2042-1168
DO  - 10.1108/JAEE-11-2016-0101
UR  - https://doi.org/10.1108/JAEE-11-2016-0101
AU  - Lassou Philippe Jacques Codjo
PY  - 2017
Y1  - 2017/01/01
TI  - State of government accounting in Ghana and Benin: a “tentative” account
T2  - Journal of Accounting in Emerging Economies
PB  - Emerald Publishing Limited
SP  - 486
EP  - 506
Y2  - 2024/05/07
ER  -