Skip to main content
About HEC About HEC
Summer School Summer School
Faculty & Research Faculty & Research
Master’s programs Master’s programs
Bachelor Programs Bachelor Programs
MBA Programs MBA Programs
PhD Program PhD Program
Executive Education Executive Education
HEC Online HEC Online
About HEC
Overview Overview
Who
We Are
Who
We Are
Égalité des chances Égalité des chances
HEC Talents HEC Talents
International International
Sustainability Sustainability
Diversity
& Inclusion
Diversity
& Inclusion
The HEC
Foundation
The HEC
Foundation
Campus life Campus life
Activity Reports Activity Reports
Summer School
Youth Programs Youth Programs
Summer programs Summer programs
Online Programs Online Programs
Faculty & Research
Overview Overview
Faculty Directory Faculty Directory
Departments Departments
Centers Centers
Chairs Chairs
Grants Grants
Knowledge@HEC Knowledge@HEC
Master’s programs
Master in
Management
Master in
Management
Master's
Programs
Master's
Programs
Double Degree
Programs
Double Degree
Programs
Bachelor
Programs
Bachelor
Programs
Summer
Programs
Summer
Programs
Exchange
students
Exchange
students
Student
Life
Student
Life
Our
Difference
Our
Difference
Bachelor Programs
Overview Overview
Course content Course content
Admissions Admissions
Fees and Financing Fees and Financing
MBA Programs
MBA MBA
Executive MBA Executive MBA
TRIUM EMBA TRIUM EMBA
PhD Program
Overview Overview
HEC Difference HEC Difference
Program details Program details
Research areas Research areas
HEC Community HEC Community
Placement Placement
Job Market Job Market
Admissions Admissions
Financing Financing
FAQ FAQ
Executive Education
Home Home
About us About us
Management topics Management topics
Open Programs Open Programs
Custom Programs Custom Programs
Events/News Events/News
Contacts Contacts
HEC Online
Overview Overview
Executive programs Executive programs
MOOCs MOOCs
Summer Programs Summer Programs
Youth programs Youth programs
Instant

A 4 x 4 Matrix: What Went Into it and How it Made International Development as we Know it?

Accounting
Published on:

Most international development agencies and non-governmental organizations (NGOs) have some experience planning and evaluating projects using the Logical Framework matrix. Professors of Accounting Daniel Martinez (HEC Paris) and David Cooper (University of Alberta) traced the managerial traditions that informed this visual instrument and the implications this has for international development.

A Kenyan woman farmer at work in the Mount Kenya region - CIAT - 2DU Kenya 86

A Kenyan woman farmer at work in the Mount Kenya region (Photo by CIAT - 2DU Kenya 86)

What is the Logical Framework? 

The Logical Framework is a tool commonly used in international development to plan and evaluate development projects. It is essentially a 4 x 4 matrix [see figure] that was developed for the US Agency for International Development (USAID) in 1969.

 

matrix used in international development NGO management - HEC Paris

 

Since then, it has become ubiquitous in international development. For some, it became the language of international development. Bilateral development agencies such as the German Corporation for International Cooperation GmbH (GIZ) and the UK’s department for international development; multilateral agencies such as the World Bank and the United Nations Development Project (UNDP); International NGOs such as OXFAM and CARE; and countless local development NGOs throughout the world, have used at one time or another a version of the Logical Framework to plan and evaluate their projects.
 

How do managerial traditions inform development projects? 

Our point of departure is that performance management tools are not neutral. They are imbued with all sorts of traditions. We examine the traditions implicated in one such management tool, the Logical Framework, by considering its visual design. We trace how system theory, management by objectives, and experimental science, which were fashionable in some management circles in the 1960s, are visually articulated in the Logical Framework. The matrix’s different parts are informed by these traditions’ principles: causal thinking, objective/goal-based thinking, system-based thinking, scientific management, etc. Through its matrix, the Logical Framework provides users with visual instructions on how to engage with it along these 1960s traditions.

This is important because while these management traditions informed the Logical Frameworks’ design, they also provide a standardized way of seeing, representing, and intervening in international development. They inform how projects are formulated, operationalized, and how beneficiaries around the world are intervened in the name of development.

 

The “logical framework” used to plan and evaluate projects, is imbued with management traditions, and thus provides a standardized way of intervening in the world, occluding alternative approaches to management.


So, what are the implications for development projects? 

Access to land and food security, for example, implicates all sorts of local and international economic, climatic, cultural, social, and political factors affecting one another. The local NGO, required by its international funders to use the Logical Framework, is often bound to plan and report causal, measurable, and objective-based development interventions that exclude that which is not readily measurable. The Logical Framework renders land and food security development interventions as a 1960s-informed managerial issue. One can’t add much nuance to its 4 x 4 iron cage—there is literarily no space for it in the matrix.  

An implication is that while these rational, managerial, scientific traditions inform ways of seeing and intervening in the world, they also occlude alternative visions and approaches to management.

 

The local NGO, required by its international funders to use the Logical Framework, is often bound to plan and report causal, measurable, and objective-based development interventions that exclude that which is not readily measurable.

Alternative visualizations might account for these other factors, and include political groupings, power dynamics, and socio-political effects. (Although we are currently investigating how NGOs sneak politics and social movement aspirations it.)

The matrix, but also the list and the rank, is a visual instrument that arranges thought and the world in a certain way. Matrices are powerful and we find them in all sorts of performance management tools such as the Balanced Scorecard, Risk Maps, and the Logical Framework. By studying the traditions that inform the Logical Framework matrix we get insight into its power and the type of international development it makes possible. 
 

Article by Daniel Martinez of HEC Paris, based on a research co-authored with David J. Cooper, Professor of Accounting at the University of Alberta, Canada.

Related content on Accounting

Subscribe button for Knowledhe@HEC newsletter

Newsletter knowledge

A monthly brief in your email box and 3 issues of the book per year.

follow us

Insights @HECParis School of #Management

Follow Us

Support Research

Our articles are produced thanks to our reader's support