[en] The paper reviews the major changes observed in the mechanisms used to
channel aid to developing countries. As the most recent PRGF approach places the
emphasis on the need for a coherent framework (the PRSP), a certain number of prerequisite
on the management side of public expenditure need to be met. The paper
reviews some of the most important aspects, in particular the need for better controls
in the budgetary process. The paper uses a principal-agent approach to compare the
impact of internal and external (audit) controls on the efficiency of service delivery and
draws policy implications.
Disciplines :
Business & economic sciences: Multidisciplinary, general & others International economics
Author, co-author :
Paul, Elisabeth ; Université de Liège - ULiège > Institut des sciences humaines et sociales > Sociologie du développement
Language :
French
Title :
Ownership vs. Accountability, ou le contrôle des fonds de l’aide au développement
scite shows how a scientific paper has been cited by providing the context of the citation, a classification describing whether it supports, mentions, or contrasts the cited claim, and a label indicating in which section the citation was made.
Bibliography
Banque Mondiale, 1998, Manuel de gestion des dépenses publiques, Washington.
Bouley, Dominique, Jérôme Fournel and Luc Leruth, 2002, «How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?», IMF Working Paper WP/02/58, Washington, March.
Diamond, Jack, 2002a, «The Role of Internal Audit in Government Financial Management: An International Perspective», IMF Working Paper WP/02/94, Washington, May.
Diamond, Jack, 2002b, «Performance Budgeting - Is Accrual Accounting Required?», IMF Working Paper WP/02/240, Washington, December.
Gupta, Sanjeev, Mark Plant, Benedict Clements, Thomas Dorsey, Emanuele Baldacci, Gabriela Inchauste, Shamsuddin Tareq, and Nita Thacker, 2002, «Is the PRGF Living Up to Expectations? An Assessment of Program Design», IMF Occasional Paper 216, Washington, September 26.
International Monetary Fund (IMF)/International Development Association (IDA), 2002, Actions to Strengthen the Tracking of Poverty-Reducing Public Spending in Heavily Indebted Poor Countries (HIPCs), March 22.
Fonds Monétaire International (FMI), Code révisé de bonnes pratiques en matière de transparence des finances publiques, mis à jour le 28 février 2001, Washington.
Kanbur, Ravi, 1999, «Prospective and Retrospective Conditionality: Practicalities and Fundamentals», in P. Collier and C. Pattilo (eds.), Investment and Risk in Africa, Basingstoke, Macmillan.
Kofman, Fred and Jacques Lawarrée, 1993, «Collusion in Hierarchical Agency», Econometrica 61: 3, May, pp. 629-656.
Lienert, Ian and Feridoun Sarraf, 2001, «Systemic Weaknesses of Budget Management in Anglophone Africa», IMF Working Paper WP/01/211, Washington, December.
Ndulu, Benno, 2002 «Partnership, Inclusiveness and Aid Effectiveness in Africa», in Fitzgerald, Valpy (ed.), Social Institutions And Economic Development: A Tribute to Kurt Martin, Dordrecht, Kluwer Academic.
Paul, Elisabeth, 2002, «Le Document de Stratégie de Réduction de la Pauvreté (DSRP): Du neuf à l'horizon de l'aide au développement?», in Jacques Habib Sy, Pauvreté et hégémonismes: les sociétés civiles africaines face aux ajustements structurels de type nouveau, Dakar, Aide Transparence/Oxfam America.
Potter, Barry and Jack Diamond, 1999, Guidelines for Public Expenditure Management, International Monetary Fund, July 1.
Premchand, A., 1996, «Erosion of Expenditure Management System: An Unintended Consequence of Donor Approaches», IMF Working Paper WP/96/102, Washington, September.
Riddell, Roger C., 1987, Foreign Aid Reconsidered, London, ODI & James Currey.
Svensson, Jakob, 2000a, «Foreign Aid and Rent-Seeking», Journal of International Economics 51: 2, August, pp. 437-461.
Svensson, Jakob, 2000b, «When is Foreign Aid Policy Credible? Aid Dependence and Conditionality», Journal of Development Economics 61: 1, February, pp. 61-84.
World Bank, 1998, Assessing Aid: What Works, What Doesn't, and Why, World Bank Policy Research Report, New York, Oxford University Press.
This website uses cookies to improve user experience. Read more
Save & Close
Accept all
Decline all
Show detailsHide details
Cookie declaration
About cookies
Strictly necessary
Performance
Strictly necessary cookies allow core website functionality such as user login and account management. The website cannot be used properly without strictly necessary cookies.
This cookie is used by Cookie-Script.com service to remember visitor cookie consent preferences. It is necessary for Cookie-Script.com cookie banner to work properly.
Performance cookies are used to see how visitors use the website, eg. analytics cookies. Those cookies cannot be used to directly identify a certain visitor.
Used to store the attribution information, the referrer initially used to visit the website
Cookies are small text files that are placed on your computer by websites that you visit. Websites use cookies to help users navigate efficiently and perform certain functions. Cookies that are required for the website to operate properly are allowed to be set without your permission. All other cookies need to be approved before they can be set in the browser.
You can change your consent to cookie usage at any time on our Privacy Policy page.