The Experts below are selected from a list of 70104 Experts worldwide ranked by ideXlab platform
Trevor Hopper - One of the best experts on this subject based on the ideXlab platform.
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government accounting reform in an ex french african colony the political economy of neocolonialism
Critical Perspectives on Accounting, 2016Co-Authors: Philippe Lassou, Trevor HopperAbstract:This paper examines the political economy of introducing a computerised accounting system in a former French colony in Africa with little government accounting and few Financial Statistics. The reforms were a condition of structural adjustment programmes imposed by the World Bank to improve governance, decision making and government accountability in a country with a turbulent political history since independence, and weak and often corrupt governance. The reform was unusual in that indigenous civil servants had considerable discretion over the choice and development of the system. Thus the local capability in developing government accounting technology suited to the local context and derived from learning by experience was created. The system was widely regarded as effective but it was abandoned for a French system which ultimately proved problematic. The decision to change the system and its ensuing problems are attributed to North-South relations, indigenous neopatrimonial leadership, and neocolonialism, especially by France in Francophone Africa.
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Government accounting reform in an ex-French African colony: The political economy of neocolonialism
Critical Perspectives on Accounting, 2016Co-Authors: Philippe Lassou, Trevor HopperAbstract:This paper examines the political economy of introducing a computerised accounting system in a former French colony in Africa with little government accounting and few Financial Statistics. The reforms were a condition of structural adjustment programs imposed by the World Bank to improve governance, decision making and government accountability in a country with a turbulent political history since independence, and weak and often corrupt governance. The reform was unusual in that indigenous civil servants had considerable discretion over the choice and development of the system. Thus the local capability in developing government accounting technology suited to the local context and derived from learning by experience was created. The system was widely regarded as effective but it was abandoned for a French system which ultimately proved problematic. The decision to change the system and its ensuing problems are attributed to North-South relations, indigenous neopatrimonial leadership, and neocolonialism, especially by France in Francophone Africa.
Philippe Lassou - One of the best experts on this subject based on the ideXlab platform.
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government accounting reform in an ex french african colony the political economy of neocolonialism
Critical Perspectives on Accounting, 2016Co-Authors: Philippe Lassou, Trevor HopperAbstract:This paper examines the political economy of introducing a computerised accounting system in a former French colony in Africa with little government accounting and few Financial Statistics. The reforms were a condition of structural adjustment programmes imposed by the World Bank to improve governance, decision making and government accountability in a country with a turbulent political history since independence, and weak and often corrupt governance. The reform was unusual in that indigenous civil servants had considerable discretion over the choice and development of the system. Thus the local capability in developing government accounting technology suited to the local context and derived from learning by experience was created. The system was widely regarded as effective but it was abandoned for a French system which ultimately proved problematic. The decision to change the system and its ensuing problems are attributed to North-South relations, indigenous neopatrimonial leadership, and neocolonialism, especially by France in Francophone Africa.
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Government accounting reform in an ex-French African colony: The political economy of neocolonialism
Critical Perspectives on Accounting, 2016Co-Authors: Philippe Lassou, Trevor HopperAbstract:This paper examines the political economy of introducing a computerised accounting system in a former French colony in Africa with little government accounting and few Financial Statistics. The reforms were a condition of structural adjustment programs imposed by the World Bank to improve governance, decision making and government accountability in a country with a turbulent political history since independence, and weak and often corrupt governance. The reform was unusual in that indigenous civil servants had considerable discretion over the choice and development of the system. Thus the local capability in developing government accounting technology suited to the local context and derived from learning by experience was created. The system was widely regarded as effective but it was abandoned for a French system which ultimately proved problematic. The decision to change the system and its ensuing problems are attributed to North-South relations, indigenous neopatrimonial leadership, and neocolonialism, especially by France in Francophone Africa.
Aubrey Harvey Chaputula - One of the best experts on this subject based on the ideXlab platform.
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collection development practices in private university libraries in malawi the case of university of livingstonia and adventist university libraries
Library Management, 2014Co-Authors: Aubrey Harvey ChaputulaAbstract:Purpose – The aim of this research was to study collection development practices in some selected private university libraries in Malawi with special focus on University of Livingstonia and Adventist University Libraries. Design/methodology/approach – This research employed a case study approach that made use of both quantitative and qualitative methods. Data were collected using interview guides and coding schedules. Interviews were conducted with university librarians of the two institutions. Self-administered questionnaires were administered to the Finance Officers and University Librarians of the institutions covered by the study to collect Financial Statistics and data relating to collection development. Qualitative data were analysed thematically while quantitative data were analysed using Ms Excel. Findings – Findings of the study indicated that private university libraries in this study are funded mainly by parent institutions. Funding is not adequate as is the case with public university librarie...
Cameron A Shelton - One of the best experts on this subject based on the ideXlab platform.
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the size and composition of government expenditure
Journal of Public Economics, 2007Co-Authors: Cameron A SheltonAbstract:Abstract This paper tests several leading hypotheses on determinants of government expenditure. The purpose is to avoid omitted variables bias by testing the prominent theories in a comprehensive specification, to identify persistent puzzles for the current set of theories, and to explore those puzzles in greater depth by looking at the composition of government expenditure and the level of government at which it takes place as well as its magnitude. Using Government Financial Statistics data from the IMF covering over 100 countries from 1970–2000, I look at cross-sectional and inter-temporal variation in government expenditure and both individual categories of expenditure (such as defense, education, health care) and different levels of government (central, and local). Among other results, I find a new explanation for Wagner's Law, widespread evidence that preference heterogeneity leads to decentralization rather than outright decreases in expenditures, that a great deal of the expenditure associated with increased trade openness is not in categories that explicitly insure for risk, and evidence that both political access and income inequality affect the extent of social insurance.
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the size and composition of government expenditure
2007Co-Authors: Cameron A SheltonAbstract:This paper tests several leading hypotheses on determinants of government expenditure. The purpose is to avoid omitted variables bias by testing the prominent theories in a comprehensive specification, to identify persistent puzzles for the current set of theories, and to explore those puzzles in greater depth by looking at the composition of government expenditure and the level of government at which it takes place as well as its magnitude. Using Global Financial Statistics data from the IMF covering over 100 countries from 1970-2000, I look at cross-sectional and inter-temporal variation in government expenditure and both individual categories of expenditure (such as defense, education, health care) and different levels of government (central, state, and local). Among other results, I find a new explanation for Wagner's Law, widespread evidence that preference heterogeneity leads to decentralization rather than outright decreases in expenditures, that a great deal of the expenditure associated with increased trade openness is not in categories that explicitly insure for risk, and evidence that both political access and income inequality affect the extent of social insurance.
T O Akinbobola - One of the best experts on this subject based on the ideXlab platform.
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the dynamics of money supply exchange rate and inflation in nigeria
Journal of Applied Finance and Banking, 2012Co-Authors: T O AkinbobolaAbstract:This paper aims at providing quantitative analysis of the dynamics of money supply, exchange rate and inflation in Nigeria. The paper utilizes secondary data that were obtained from the International Financial Statistics (IFS), of all variables investigated in the model. The sample covers quarterly data from 1986:01 to 2008:04. The model was estimated using Vector Error Correction Mechanism (VECM). The empirical results confirms that in the long run, money supply and exchange rate have significant inverse effects on inflationary pressure, while real output growth and foreign price changes have direct effects on inflationary pressure. The possible justification for the inverse effect of money supply on price level is that inflation may not be due to aggregate demand pressure but rather due to hiccups in the supply chain of goods both from the domestic and foreign supply outlets. Empirical deductions also signify the presence of significant feedback from the long run to short run disequilibrium. However, there exists a causal linkage between inflation, money supply and exchange rate in Nigeria.
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Budget deficit and inflation in Nigeria : a causal relationship
Journal of Emerging Trends in Economics and Management Sciences, 2011Co-Authors: S.o. Oladipo, T O AkinbobolaAbstract:The study investigates the nature and direction of causality among the two variables. This is with a view to providing empirical evidence on budget deficit operation in stimulating economic growth through inflation in Nigeria. Secondary data were used in this study. Data on inflation rate, exchange rate, Gross Domestic Product (GDP) and budget deficit were collected from statistical Bulletin and Annual Report and Statement of Account published by the Central Bank of Nigeria (CBN) and the International Financial Statistics (IFS) published by International Monetary Fund (IMF). Granger Causality pair wise test was conducted in determining the causal relationship among the variables. The result showed that there was no causal relationship from inflation to budget deficit (F = 0.9, P > 0.005), while the causal relationship from budget deficit to inflation was significant (F = 3.6, P < 0.05). This implies that a uni-directional causality from budget deficit to inflation exist in Nigeria. Furthermore, the result showed that budget deficit affects inflation directly and indirectly through fluctuations in exchange rate in the Nigerian economy.