ABSTRACT
Almost all Latin American countries have now introduced some form of decentralization policy. Decentralization is thought to have a favorable impact on the efficiency of government actions, on equity, and on popular participation in local decision-making processes. With respect to the last fac tor, decentralization is frequently mentioned as an instrument for achieving good governance, which is usually seen as the endeavor to realize greater accountability, transparency, equity, and representativeness in governing practices.
