This article analyses fiscal consolidation policy in federal Belgium in the period 2009–14, until the initial 2014 budget. It relies on documentary analysis and interviews to examine the intensity, content and decision-making process of this policy. Explanations for this particular fiscal consolidation policy are looked for in the macro-economic context, the political-administrative system, and external influences. We find generally modest budget cutbacks punctuated by an exceptionally significant budget exercise. This pattern is best explained by the tensions within the Belgian political-administration, generating policy continuity, and by external pressure, that allowed policymakers to overcome these tensions. Points for practitioners Beyond providing insight into the specifics of fiscal consolidation in federal Belgium, this article allows a better understanding of why governments engage in fiscal consolidation the way they do. Emphasizing that fiscal consolidation is an essentially political process influenced by national and international factors, our analysis helps practitioners to understand how national and international arguments can be mobilized in national political contexts to trigger policy changes.

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Si elle permet d’expliquer la croissance de l’audit dans le secteur public, la théorie de la société de l’audit de Michael Power échoue à expliquer pourquoi l’audit, quelquefois, se rétracte. En généralisant les mécanismes de conquêtes professionnelles mises en lumière par Michael Power et en mettant en évidence la compétition interprofessionnelle, la théorie du système des professions d’Andrew Abbott permet de surmonter cette difficulté. L’histoire institutionnelle de l’audit dans le secteur public fédéral canadien est revisitée à l’aide de cette théorie. Elle permet une approche dépassionnée de l’histoire et laisse entrevoir à terme un rééquilibrage des forces professionnelles entre le Bureau du vérificateur général, le Secrétariat du Conseil du Trésor et le Bureau du contrôleur général.While Michael Power’s theory of the “audit society” is useful for explaining the expansion of auditing in the public sector, it nevertheless fails to explain why auditing practice occasionally contracts. This difficulty can be surmounted, however, through Andrew Abbott’s “system of professions” theory, which generalizes the mechanisms of professional turf battles brought out by Michael Power and which highlights interprofessional competition. This theory is used to review the institutional history of auditing in the Canadian federal public sector. It is of greater use in developing a detached approach to history and suggests that in the long run, rebalancing will occur between the Office of the Auditor General, the Treasury Board of Canada Secretariat, and the Office of the Comptroller General

Using data from 14 sub-Saharan African countries, this study investigates the relevance of the developmental state doctrine to enhancing access to improved drinking water sources and to reducing urban–rural inequalities in access to improved sources and piped-on premises. Although access to improved water sources and urban–rural inequality seems better in developmental states than in non-developmental states, we have not found sufficient support for the claim that the developmental state approach is the best alternative. The influence of corruption is, unexpectedly, higher in developmental states than in non-developmental states. Moreover, both developmental states and non-developmental states were not significantly investing in access to drinking water supply programs. We find that the total population growth rate is the strongest predictor, rather than regime type. Other factors that explain the variation between all samples of developmental states and non-developmental states are identified and discussed, and implications are outlined. Points for practitioners There is significant variation in access to improved drinking water sources and urban–rural inequalities in access to improved sources and piped-on premises between developmental states and non-developmental states. The relevance of the developmental state doctrine to improving access to drinking water, reducing socio-economic inequalities in access to drinking water, and realizing Sustainable Development Goal targets in sub-Saharan Africa is ambiguous. We advise strengthening a functional Weberian bureaucracy and promoting political decentralization.