At the end of 1980s, Côte d’Ivoire entered a deep macroeconomic crisis that put an end to the often praised "Ivorian miracle". After the death of the founding father Houphouët-Boigny, unrestrained political competition added to bad economic conditions and led to the nightmare of civil war....

When European powers partitioned Africa, individuals of otherwise homogeneous communities were divided and found themselves randomly assigned to one coloniser. This provides for a natural experiment: applying a border discontinuity analysis to Ghana and Togo, we test what impact coloniser’s...

At the end of the 1980s, Côte d’Ivoire entered a deep macroeconomic crisis that put an end to the often-praised ‘Ivorian miracle’. After the death of the founding father Houphouet-Boigny, unrestrained political competition added to bad economic conditions and led to the nightmare of civil...

Did colonization change the distribution of prosperity within French-speaking West Africa? Using a new database on both pre-colonial and colonial contexts, this paper gives evidence that Europeans tended to settle in more prosperous pre-colonial areas and that the European settlement had a...

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

While budgetary control is a potentially significant tool when the economic environment is unstable and unpredictable, the analysis of its development demonstrates that its use has dramatically expanded over the time since companies have been able to run forecasts. In order to help them develop...