Decentralization has been advocated by development partners and agencies as well as civil societies in both developed and developing nations as an essential mechanism for broadening citizen participation and improving local governance. Its aim is the enhancement of the socio- economic conditions of the citizens to facilitate poverty reduction. Indeed, the resurgence of decentralization has become a momentous dimension of political, fiscal and administrative reforms in many developing countries in recent times due to globalization and progressive improvement in technology. This appears to justify the unmatched attention given to decentralization as a form of government by scholars and organizations. The apparently unending debate over the concept is a demonstration of the fact that caution ought to be taken in terms of the appreciation of decentralization so as to avoid confusion. This paper sought to contribute to the debates on decentralization through an analysis of some the existing literature in order to help situate the concept into its proper perspective.
