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In this chapter, Reinikka demonstrates that increasing public access to information has reduced inefficiency and corruption in Uganda. The survey from which her conclusions are drawn shows that budget allocations matter little when institutions are...

The practice whereby some public money is illicitly diverted for private gain is present to some degree in all societies. Developing countries' particular circumstances - rapid economic and social change, strong kinship and ethnic ties, new...

Corruption, particularly political or "grand corruption", distorts the entire decision-making process connected with public investment projects. The degree of distorsions is higher with weaker auditing institutions. The evidence presented shows that...

The relationship between decentralization of government activities and the extent of rent extraction by private parties is an important element in the recent debate on institutional design. The theoretical literature makes ambiguous predictions about...

Corruption ranks, together with effective democratic representation, as the most important problem facing local governments. The challenge facing local governments is to develop innovative ways of building effective, accountable, and transparent...

Building strong institutions is a central challenge of development and is key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAIs) play a critical role, as they help promote sound financial management and thus...

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasise continuous lifelong learning and outcome-based assessment. The public interest in forensic...

This chapter explains how micro surveys can be used to measure performance in service delivery. It introduces two new survey tools - the public expenditure tracking survey and the quantitative service delivery survey-and summarizes why, where, and...

Les dépenses consacrées aux manuels scolaires et aux matériels pédagogiques, pour le seul enseignement de base et pour l'ensemble de l'Afrique francophone, atteignent un peu plus de 500 milliards de francs CFA pour la dernière décennie. Une telle...