The Public Expenditure and Financial Accountability (PEFA) Secretariat in collaboration with the University of Guelph and the University of Essex presents:


Participatory Budgeting for

Service Delivery and Beyond


A PEFA Research Series Event


MonDAY, May 3, 2021 | 8:00Am – 9:30 Am EST

(1:00-2:30 PM Cotonou, BENIN)







Rosmarie Schlup

Head, Macroeconomic Support,

State Secretariat for Economic Affairs SECO, Switzerland




Alexandre Arrobbio

Practice Manager

The World Bank Group





Adenike Oyeyiola

Practice Manager

The World Bank Group


Research Team

Authors of the research paper “Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin’s Local Governments”.

University of Guelph and University of Essex.




Lead Researcher

Philippe Lassou

Associate Professor of Accounting

University of Guelph






Gervais K Loko

Governance and Democracy Expert, ALCRER, Benin


Jacky Barboza

Coordinator, German Society for International Cooperation (GIZ), Cotonou, Benin


Delaine McCullough

Head of Climate

Finance Accountability

International Budget Partnership




Paul Steele

Chief Economist

International Institute for Environment and Development


Saidou Diop

Senior Public Sector Specialist

The World Bank Group






This knowledge event is anchored around the research paper “Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin’s Local Governments”, and will stimulate a debate on how Participatory Budgeting (PB) can be used as an effective mechanism for service delivery and implementing policy priorities. The study is conducted by researchers from University of Guelph and University of Essex, under the PEFA Secretariat commissioned “2019 PEFA Research Competition” that focused on the role of Public Financial Management (PFM) in public service delivery.

The principle of Participatory Budgeting (PB), as a mechanism to foster the involvement of local communities in subnational PFM systems, rarely generates strong opposition. Yet the depth and/or extent of its implementation and efficacy in many countries are seen to be limited in scope or lacking in dynamism. Drawing from a fieldwork of PB practices in selected municipalities in Benin and insights from different actors in the field (elected representatives, government officials, community groups, civil society organizations, donors), the research work adds to existing expositions on PB’s and role in service delivery. At the same time, the researchers see the need for a step change at the PFM supra-national policy and national/subnational levels to ensure PB can be developed in a more strategic, sustainable, and inclusive way.




A picture containing person, person, standing, suit

Description automatically generated

Philippe Lassou is an Associate Professor of Accounting at University of Guelph. His research examines the interplay between accounting, governance and development in developing countries. He is currently a member of the Executive Committee of the African Accounting and Finance Association (AAFA).



Kelum Jayasinghe is a Chair in Accounting and the Director of Centre for Environment and Society, University of Essex. Kelum is globally known as a critical researcher in accounting and development policy. Currently, he acts as a member of the UNDRR, ISC and IRDR International Indigenous Caucus Consultation team – 2021.


Teerooven Soobaroyen is a Professor of Accounting at Essex Business School, University of Essex, UK. His research addresses the role of accounting, accountability and governance in diverse organizational and sectoral settings. Teerooven is currently President of the British Accounting and Finance Association (BAFA) and President of the African Accounting and Finance Association (AAFA).





Pawan Adhikari is a Reader in Accounting at Essex Business School, University of Essex. His research explores different aspects of public sector accounting and reforms in emerging economies.