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The purpose of this paper is to analyze late disbursements for service delivery by focusing on donors’ General Budget Support disbursement to Tanzania and on the intergovernmental money flows in Tanzania.

The authors examined empirical analysis using statistics of intergovernmental transfers in Tanzania.

This paper shows that such center-local transfers are significantly correlated with the timing of local government expenditures in general and health expenditures in particular. It also shows that development expenditures are more affected than recurrent expenditures by delays in the transfer.

In order to improve service delivery on the ground, the transfers from donors to the central government and from the central government to local governments need to be timely.

The authors examined empirical analysis using statistics of intergovernmental transfers in Tanzania so as to see whether timing of transfers matters or not, which has not been considered thus far.

We consider the relationship between external aid and development in Mozambique from 1980–2004, identifying the specific mechanisms through which aid has influenced the developmental trajectory of the country. We undertake both a growth accounting analysis and review the intended and unintended effects of aid at the micro-level. Sustained aid flows to Mozambique, in conflict and post-conflict periods, have made an unambiguous, positive contribution to rapid growth since 1992. However, proliferation of donors and aid-supported interventions has burdened local administration, indicating a need for deeper domestic government accountability. To sustain growth, Mozambique must maximize benefits from natural resources while promoting constructive international market integration.

The survey of Sub-Saharan countries shows that after nearly two decades of stagnation, growth is reviving and is likely to receive additional momentum with the pursuit and judicious implementation of further fiscal adjustment efforts. The impact of economic stagnation on the financial management systems is evident in that they continue to be under severe strain despite a series of efforts aimed at their improvement. Lack of accountability and chronically ineffective control of expenditures are two of the major problem areas that need to be addressed. Among other areas that need to be addressed on a priority basis are the revamping of budgetary processes, including the development of a macroeconomic framework and forging more enduring links between planning and budgeting and improved management of foreign aid.

The purpose of this paper is to verify whether general budget support is a favorable aid modality under SDGs in developing countries.

The authors use panel data on government revenue, expenditure, and social indicators for the ten-year period from 1997 to 2006 to reflect the result for sustainable development goals (SDGs). The authors focus on the health sector as a representative social sector.

The results show that GBS in fact increases the budget allocation for the health sector more than tax revenue does. However, the effect of government health expenditure on health indicators is not necessarily improved by the introduction of GBS, which indicates that the introduction of GBS alone has limited impact.

The paper suggests that the complementarity between GBS and projects/programs focusing on human and institutional capacity development should be seriously considered. These results shall be considered even under SDGs.

This paper attempts to assess the effect of GBS in developing countries by using panel data on government revenue, expenditure, and social indicators for the ten-year period from 1997 to 2006 to reflect the result for SDGs.

For many years, academic librarians worked in a fiscal environment of rapidly increasing budgets. Management of growth was the major problem. Today, though, most academic librarians face “steady‐state”—or stagnant—budgets. This situation, more pronounced in recent years, has been with us for more than a decade, a fact most librarians and university administrators have been slow to recognize. These budgets require new fiscal management techniques whose key words are cost containment, substitution, choice, and priorities.

The purpose of this paper is to contribute to existing literature by examining whether development aid has any measurable impact on food security, whether the impact is conditioned on the quality of governance and whether it differs based on the type of aid provided.

Panel-data analysis of 85 developing countries between 1994 and 2011, using generalized method of moments and two-stage least squares estimators.

The paper finds that aid in general has a small positive impact on food security; that multilateral aid, grants and social and economic aid have a positive effect on food security in their own right, and that bilateral aid, loans and agricultural aid are more conditioned on the quality of governance that other aid.

The main limitations rest with the imperfect nature of cross-country data on food security and governance, which I have tried to overcome through a series of robustness tests.

The findings suggest that aid, despite its many deficiencies, can play a positive role in strengthening food security. Furthermore, they indicate that concessional loans, bilateral aid and agricultural aid are likely to foster food security only in countries with better governance.

The paper constitutes a novel contribution to existing literature because it is one of the first to use cross-country data to explore the impact of aid on food security and because it utilizes a relatively complex aid categorization, which allows its conclusions to be more nuanced.

The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM).

A grounded theory methodology was used. This methodology is inductive, allowing phenomena to emerge from the participants rather than from prior theory. This ensures both relevance and depth of understanding.

The principal research findings from the data concern the central phenomenon of “struggling for conformance”. Tanzanian Central Government adopted innovations in order to ensure donor funding by demonstrating its ability to implement imposed budgetary changes. Organizational actors were committed to these reforms through necessity and struggled to implement them, rather than more overtly resisting them.

The research is subject to the usual limitations of case study, inductive research.

This research has several implications for policy-makers of NPM and budgetary reforms. These include the recognition that the establishment of the rules and regulations alone is not adequate for the successful implementation of budgetary and NPM reforms and should involve a comprehensive view of the nature of the internal and external environment.

There are few empirical papers of NPM accounting practices being implemented in the public sector of developing countries and none at all based in Tanzania. The paper identifies the existence of struggling to conform to reforms rather than resistance identified in prior research.

The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian parliament and how this changed parliamentarians’ (MPs) budgetary oversight roles.

The paper employed analytical concepts explained in the contextual framework proposed by Alsharari et al. (2015) to explore changes in budgetary oversight roles after the implementation of the reforms. Interviews, video clips and document review were employed in the data collection. Data were analyzed using the thematic approach.

The values of the new Budget Act and the new budget cycle were in conflict with the prevailing institutions, political and power aspects. The MPs modified a few provisions in the new Budget Act and in the new budget cycle. Legitimating budgetary oversight roles as a result of institutional pressure emerged but stopped. Although there was a change in MPs formal powers and MPs involvement in budgetary oversight, there was stability as the change was ineffective.

The paper only extracted relevant aspects of the contextual framework, which were sufficient to achieve the objective of the paper. Moreover, the study was conducted only a few years after the implementation of the reforms. Therefore, it might be too early to reach conclusions. Yet, the paper serves as the basis for further studies investigating changes in budgetary oversight roles after the implementation of the reforms.

In order for the parliament to hold the government accountable to the electorate, there is a need for reforming the nature of the government system, improving MPs capacity, harmonizing Budget Act with prevailing constitution and demonstrating the political will to use MPs’ formal powers. The findings suggest that effective change in budgetary oversight by focusing on formal institutions only is unlikely.

This paper provides a more robust explanation on how the integration of institutional, political and power aspects shape budgetary oversight roles in parliaments. It is the first paper to explore accounting change using the contextual theoretical framework in an organization of a parliamentary nature. The paper responds to Kim’s (2018) call for conducting case studies to explore changes in budgetary oversight roles by investigating potential attributes of institutions when operating in practice.

The purpose of this paper is to analyze the factors that determine Public Private Partnership (PPP) in infrastructure by using a unique data set on Private Participation in Infrastructure (PPI) for the period 1990‐2008. The study mainly focuses on developing countries, because these countries need PPP arrangement more urgently than any other group of countries.

For the analysis, a range of advanced panel estimators, namely random‐Poisson, negative binomial, random‐generalized least square (GLS), random‐tobit, zero‐inflated Poisson (ZIP), are utilized to overcome the potential data‐related problems and for the robustness check of the estimated results.

The results of the analysis suggest that large size and relatively higher income markets attract more PPP projects. The empirical evidence also suggests that macroeconomic stability, quality of regulation and governance are important factors in determining PPP in the infrastructure. Surprisingly, however, the evidence fails to provide any strong support for the role of political factors and budget constraint in the process.

The findings of this study will help the policymakers of developing countries in framing up such policies, so as to encourage more private firms to engage in infrastructure building through PPP.

The paper describes the first attempt of its kind to investigate the determinants of PPP in the context of developing countries.

Historically, the World Bank has been the largest external financier of education in the world, committing a peak amount of just over $5 billion in Fiscal Year (FY) 2010 through both its Education Sector projects and multisector projects managed by other sectors (World Bank, 2010b). The World Bank also hosts the Education for All-Fast Track Initiative (EFA FTI). Launched in 2002, EFA FTI is a partnership of governments, civil society organizations, and multilateral agencies such as United Nations Educational, Scientific and Cultural Organization (UNESCO) and the World Bank, which provides grant funding and technical assistance to implement the basic education components of national education strategies. By providing significant funding for education in low-income countries (LICs) through its own International Development Association (IDA) and by managing the majority of EFA FTI grant funding, the World Bank has a major impact on the direction of education development around the world.

In 2011 the Bank released a new Education Sector Strategy, Learning for All, which sets out the World Bank Education Sector's approach to education development over the coming decade. The analysis in this chapter examines the role of the EFA FTI and the growth of World Bank education operations managed outside the World Bank Education Sector, as well as their influence on Bank education lending objectives in sub-Saharan Africa. We examine trends in World Bank and EFA FTI basic education financing in sub-Saharan African countries that have joined the EFA FTI partnership to compare these two sources of financing for primary education and analyze the extent to which the World Bank is substituting its primary education lending with grants from the EFA FTI. We also assess the results frameworks of 10 multisector operations managed by noneducation sectors (Economic Management and Poverty Reduction; Urban Development; Rural Sector; Population, Health, and Nutrition; and Social Protection) to ascertain the extent to which they include education objectives and indicators. The chapter focuses its research around two questions:1.Is there evidence that financing from the EFA FTI is substituting World Bank financing for education in sub-Saharan Africa?2.Are World Bank multisector operations well designed to achieve education objectives in sub-Saharan Africa?

The research finds that the EFA FTI has almost certainly impacted the demand for IDA financing for basic education development. The comparison of IDA and EFA FTI primary education financing shows country-level substitution is occurring in a number of sub-Saharan African countries, with at least 13 out of 18 EFA FTI grant recipients in sub-Saharan Africa receiving a declining share of IDA financing for primary education since joining the EFA FTI.

Second, multisector operations now account for one-third of Bank education lending and have increased to comprise half of all new education commitments in sub-Saharan Africa. The research finds that multisector operations with education components are not as effective or accountable for education outcomes as those managed by the Education Sector, unless they are explicitly linked to national education plans. Given the disconnect between Education Sector managed education lending, and financing for education managed by other Bank sectors, it is unclear how the latter will be guided by the Bank's Education Sector Strategy, which will only apply to half of all Bank education lending for sub-Saharan Africa. Currently, there is no guarantee that both EFA FTI funding and noneducation sector managed lending will be measured against World Bank education strategy standards, and yet the Education Sector Strategy 2020 does little to address these challenges.