This paper presents a framework for analyzing decentralization, focusing on the devolution of powers and accountability. It argues that decentralization is not merely about transferring authority but also about ensuring that local actors are accountable to their constituents. The framework is tested through case studies from South Asia and West Africa, highlighting the importance of downward accountability for effective decentralization. Decentralization is defined as the transfer of powers from central to local levels, with the aim of increasing efficiency, equity, and participation. However, many decentralization efforts fail to significantly empower local authorities or populations. The paper emphasizes that for decentralization to be effective, local actors must be downwardly accountable to their constituents. The paper analyzes four case studies: Kumaon, India; Nepal's Terai; Senegal; and Burkina Faso. In Kumaon, local forest councils have been established, allowing villagers to manage and control forests. These councils are downwardly accountable to their constituents through periodic elections. In Nepal's Terai, local user groups have been created, but they have limited powers and are not fully accountable to their constituents. In Senegal, local councils have been given powers to manage forests, but they are not fully accountable to local populations. In Burkina Faso, powers to manage forests have been devolved to private project-based committees, rather than to representative bodies. The paper argues that the effectiveness of decentralization depends on the devolution of powers and the establishment of downward accountability. It suggests that a framework for analyzing decentralization should focus on the devolution of powers, the nature of accountability, and the effectiveness of local institutions. The case studies show that while decentralization can be effective, it is often limited by the lack of downward accountability and the concentration of power in the hands of central authorities. The paper concludes that for decentralization to be successful, it is essential to ensure that local actors are accountable to their constituents.This paper presents a framework for analyzing decentralization, focusing on the devolution of powers and accountability. It argues that decentralization is not merely about transferring authority but also about ensuring that local actors are accountable to their constituents. The framework is tested through case studies from South Asia and West Africa, highlighting the importance of downward accountability for effective decentralization. Decentralization is defined as the transfer of powers from central to local levels, with the aim of increasing efficiency, equity, and participation. However, many decentralization efforts fail to significantly empower local authorities or populations. The paper emphasizes that for decentralization to be effective, local actors must be downwardly accountable to their constituents. The paper analyzes four case studies: Kumaon, India; Nepal's Terai; Senegal; and Burkina Faso. In Kumaon, local forest councils have been established, allowing villagers to manage and control forests. These councils are downwardly accountable to their constituents through periodic elections. In Nepal's Terai, local user groups have been created, but they have limited powers and are not fully accountable to their constituents. In Senegal, local councils have been given powers to manage forests, but they are not fully accountable to local populations. In Burkina Faso, powers to manage forests have been devolved to private project-based committees, rather than to representative bodies. The paper argues that the effectiveness of decentralization depends on the devolution of powers and the establishment of downward accountability. It suggests that a framework for analyzing decentralization should focus on the devolution of powers, the nature of accountability, and the effectiveness of local institutions. The case studies show that while decentralization can be effective, it is often limited by the lack of downward accountability and the concentration of power in the hands of central authorities. The paper concludes that for decentralization to be successful, it is essential to ensure that local actors are accountable to their constituents.