“…Others indicate that decentralization operates differently depending on precisely what powers are decentralized (i.e., Cohen & Peterson, 1999;Litvack, Ahmad, & Bird, 1998;Ribot, 2002;Rondinelli, McCullough, & Johnson, 1989). Still others argue that decentralization may work, but only in the context of specific institutions that include mechanisms of accountability, oversight, and resource transfers (i.e., Agrawal & Ribot, 1999;Andersson, 2003;Blair, 2000;Fiszbein, 1997;Gibson & Lehoucq, 2003;Larson, 2002). Studies using relatively large samples of municipalities to test these hypotheses are uncommon for single-country studies and nonexistent for multi-country studies.…”