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Impact of parliamentary oversight on budgetary credibility and the performance of public action in Benin

Author: 
Kocou Edgard Romaric AKPOVO, Cyrille Mahoussi ADANKANHOUNDE
Subject Area: 
Social Sciences and Humanities
Abstract: 

The centrality of public finances in the implementation of state action raises the question of the quality of the institutional mechanisms responsible for ensuring their governance and control. Based on the theoretical framework of budgetary governance and public accountability, this research aims to measure the impact of the intensity of parliamentary oversight on budgetary credibility in Benin and to test its mediating role in improving the performance of public action over the period 2019-2025. It utilizes budget settlement laws, budget execution reports from the Ministry of Economy and Finance, reports from the Finance Committee of the National Assembly, and PEFA evaluation indicators. The methodology combines a descriptive analysis of budgetary trends with conservative econometric modelling to test the effect of the intensity of parliamentary oversight on budgetary credibility and its mediating role in improving public performance. The results indicate that a gradual strengthening of parliamentary oversight activities is accompanied by an improvement in the overall budget execution rate (from 88% to 95% over the period) and a reduction in the gap between forecasts and actual spending, suggesting a moderate positive association between oversight and budget credibility. The analysis also highlights a spillover effect of credibility leading to improved public policy performance. The study thus contributes to empirical research on the institutional role of Parliament and informs ongoing budget reforms in Benin.

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