Abstract
The practice of offering financial allowances to appease participants in conferences or workshops has led to the improper allocation of crucial development resources, as well as the emergence of social issues within communities. A research financed by DFID Malawi on public expenditure assessment of travel (Peprah and Mangani, 2010) revealed that travel-related allowances constituted the largest portion of allowances, representing 76% of all payable allowances in 2010. This paper will discuss the different categories of allowances, the adverse and beneficial effects of various allowances on project success and sustainability, the influence of per diems on the project cycle, and the strategies suggested by researchers to alleviate the detrimental impact of allowances. Theoretical and conceptual reviews of per diems and other themes have not been specifically treated in the existing literature. Nevertheless, our investigation has discerned distinct theories and concepts that can be utilised in this domain.
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