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2. Olowo-Okere and Tomkins (1998) also reference isomorphism in their effort to describe the path towards controls adoption in Nigeria. and other settings. 59 Considering these factors in Africa's PFM context could materially improve the 'fit' and impact of reforms. 138. Most important of all the factors around which to fit the agenda, however, is the problem requiring fixing. Instead of focusing incessantly on achieving external legitimacy, governments should attend to where PFM systems need strengthening for better service delivery, macroeconomic stabilization, allocation, and such and pursue reforms relevant to the domestic problem;L�cia See Lima Rodrigues;Critical Perspectives on Accounting,2007
3. Management control system design within its organizational context: Findings from contingency-based research and directions for the future;See;Accounting, Organizations and Society,2003
4. The design of fiscal rules and forms of governance in European Union countries;M Hallerberg;European Journal of Political Economy,2007
5. Expenditure Reform in Industrialised Countries: A Case-Study Approach;S Hauptmeier;Fiscal Studies,2007