The University of Southampton
University of Southampton Institutional Repository
Warning ePrints Soton is experiencing an issue with some file downloads not being available. We are working hard to fix this. Please bear with us.

How the colonial legacy frames state audit institutions in Benin that fail to curb corruption

How the colonial legacy frames state audit institutions in Benin that fail to curb corruption
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption
Supreme audit institutions are an important pillar of governance and government resource management, particularly for controlling corruption. Francophone African countries inherited these from their former colonial power, France, but their role and function are limited, partly a legacy of their colonial experience. This study investigates the Chamber of Accounts in Benin, the country’s supreme audit institution, using the lenses of Ekeh’s (1975) two publics and legitimacy theory. Nonetheless, Ekeh’s theory needed extending to incorporate changes affecting governance after Benin’s independence. The amorality of political officials, accepted by much of Benin society, rendered the institution largely ineffective in controlling corruption. Nevertheless, civil society organizations, donors, and the World Bank and International Monetary Fund have attempted to redress this. Politicians and government officials responded by engaging in symbolic compliance to meet stakeholders’ expectations and by establishing a separate audit institution – the General Inspectorate of State – under the sole control of the President to gain external legitimacy and retain donors’ budget support, whilst persistent corruption and rising poverty continue. Benin’s auditing institutions have become empty crates, which sometimes facilitate rather than control corruption.
supreme audit institutions, corruption, donor, civic public, Benin, Africa, accounting
1045-2354
1-23
Lassou, Philippe J.
b72d8384-7fd6-4cdd-9605-6d3b8d6b17e9
Hopper, Trevor
50f49e00-50fb-4a54-9a48-86aafcccea54
Ntim, Collins
1f344edc-8005-4e96-8972-d56c4dade46b
Lassou, Philippe J.
b72d8384-7fd6-4cdd-9605-6d3b8d6b17e9
Hopper, Trevor
50f49e00-50fb-4a54-9a48-86aafcccea54
Ntim, Collins
1f344edc-8005-4e96-8972-d56c4dade46b

Lassou, Philippe J., Hopper, Trevor and Ntim, Collins (2020) How the colonial legacy frames state audit institutions in Benin that fail to curb corruption. Critical Perspectives on Accounting, 1-23, [102168]. (doi:10.1016/j.cpa.2020.102168).

Record type: Article

Abstract

Supreme audit institutions are an important pillar of governance and government resource management, particularly for controlling corruption. Francophone African countries inherited these from their former colonial power, France, but their role and function are limited, partly a legacy of their colonial experience. This study investigates the Chamber of Accounts in Benin, the country’s supreme audit institution, using the lenses of Ekeh’s (1975) two publics and legitimacy theory. Nonetheless, Ekeh’s theory needed extending to incorporate changes affecting governance after Benin’s independence. The amorality of political officials, accepted by much of Benin society, rendered the institution largely ineffective in controlling corruption. Nevertheless, civil society organizations, donors, and the World Bank and International Monetary Fund have attempted to redress this. Politicians and government officials responded by engaging in symbolic compliance to meet stakeholders’ expectations and by establishing a separate audit institution – the General Inspectorate of State – under the sole control of the President to gain external legitimacy and retain donors’ budget support, whilst persistent corruption and rising poverty continue. Benin’s auditing institutions have become empty crates, which sometimes facilitate rather than control corruption.

Text
Accepted_CPA_22_February_2020_SAI Manuscript - R2 - Accepted Manuscript
Restricted to Repository staff only until 22 February 2022.
Request a copy

More information

Accepted/In Press date: 22 February 2020
e-pub ahead of print date: 20 March 2020
Keywords: supreme audit institutions, corruption, donor, civic public, Benin, Africa, accounting

Identifiers

Local EPrints ID: 437956
URI: http://eprints.soton.ac.uk/id/eprint/437956
ISSN: 1045-2354
PURE UUID: 2569d988-4ea5-4264-9f62-2ab61dfaf8b2
ORCID for Collins Ntim: ORCID iD orcid.org/0000-0002-1042-4056

Catalogue record

Date deposited: 24 Feb 2020 17:31
Last modified: 07 Oct 2020 01:27

Export record

Altmetrics

Contributors

Author: Philippe J. Lassou
Author: Trevor Hopper
Author: Collins Ntim ORCID iD

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×