Aggregated data supporting the study of accounting transparency in development projects in Senegal

This deposit contains the aggregated data underlying a study of the transparency of accounting practices in donor-funded development projects in Senegal. The study combines twelve semi-structured interviews with accounting professionals and project staff, a systematic review of forty external audit reports covering 2016 to 2018, and a questionnaire survey of thirty-six development project management units. The workbook reports the socio-demographic composition of the surveyed units, their normative and organisational choices, the valuation methods they apply, the means and reliability coefficients of the four measurement constructs, the distribution of the 1,136 irregularities coded across the audit reports, the composition of the interview sample, and the full estimation output of three logistic regression models. A codebook maps the original French variable labels to their English equivalents. All data are aggregated. No individual-level record is included. The external audit reports and the individual questionnaire responses are not deposited, for the reasons set out in the accompanying README file.