Power dynamics and donor support for fiscal reforms in developing countries: a critical analysis from Jordan

This paper examines how power relations shape donor support for public financial management (PFM) reform in Jordan, focusing on revenue and expenditure reforms. Moving beyond economic evaluations, it shows how political interests, ideologies, and donor–recipient asymmetries influence reform design, implementation, and management. The paper challenges technocratic donor-led approaches by conceptualising PFM reform as a contested political and ideological process. Drawing on Frankfurt School critical theory, it explains why reforms may generate short-term compliance while failing to secure sustainable institutional change. Based on 16 semi-structured interviews with international donors and senior Jordanian officials, the study identifies conditions for effective reform, including contextual sensitivity, political commitment, collaboration, and local ownership. It also examines donor strategies for sustainability and the difficulties of measuring long-term impact. The findings reveal skewed accountability relations that privilege donors, offering insights into more sustainable fiscal reform in aid-dependent, politically constrained governance contexts.