Paper short abstract:

This study compares government accounting reforms in an African Anglophone and a Francophone country, namely Ghana and Benin, with respect to neo-colonialism, neo-patrimonialism and good governance.

Paper long abstract:

This study compares government accounting reforms in an African Anglophone and a Francophone country, namely Ghana and Benin, with respect to neo-colonialism, neo-patrimonialism and good governance. The data draws from interviews with local officials concerned with government accounting, documents and documentaries. The focus lay on perceptions of the effectiveness of reforms, and issues surrounding their formulation and implementation. It was found that indigenous neo-patrimonial governance impedes progress in both countries, especially in Benin. In both countries their former colonial powers, Britain and France, still influence accounting, often directly by France but more indirectly by Britain. Although their aid and assistance has helped improve accounting capacity and systems, sometimes it was perceived as constituting neo-colonialism. Good governance aims seeking to increase civil service capacity, financial transparency and accountability, and civil society involvement remain problematic, especially in Benin, though Ghana has made progress.