Purpose The purpose of this paper is to examine the state of government accounting in Ghana and Benin using neo-patrimonial and organizational façade lenses. Design/methodology/approach The study used two country case studies that engaged with stakeholders including donors, civil society,...

Supreme audit institutions are an important pillar of governance and government resource management, particularly for controlling corruption. Francophone African countries inherited supreme audit institutions from their former colonial power, France, but their role and function are very limited,...