The purpose of this paper was to identify potential challenges that my derail the implementation of the devolution process in the context of developing countries. The paper was based on theoretical and empirical literature on the concept of devolution implementation. The paper developed a conceptual framework which may be used to undertake empirical research to explore specific challenges that may be affecting the implementation. Empirical research on challenges affecting the implementation of the devolution process is significant given the value of devolution to the economic, political and social development of developing countries. The paper noted that challenges related to financial resources to fund the process, capacity of implementers, weak governance and financial management structures, conflict of responsibilities, political interferences and corruption are some of the common challenges that have derailed devolution in the context of developing countries. In view of these challenges, the paper concludes that to promote effective devolution, it is critical for most developing countries to address the critical changes highlighted in this paper.
