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Public Financial Management and Its Emerging Architecture

2013-04-05 Business & Economics
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Release : 2013-04-05
Genre : Business & Economics
Kind : eBook
Book Rating : 095/5 ( reviews)

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Book Synopsis Public Financial Management and Its Emerging Architecture by : Mr.M. Cangiano

Download or read book Public Financial Management and Its Emerging Architecture written by Mr.M. Cangiano. This book was released on 2013-04-05. Available in PDF, EPUB and Kindle. Book excerpt: The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades.

Excerpt

2013
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Release : 2013
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Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis Excerpt by : M. Cangiano

Download or read book Excerpt written by M. Cangiano. This book was released on 2013. Available in PDF, EPUB and Kindle. Book excerpt: This is an excerpt from Public Financial Management and Its Emerging Architecture. It includes the table of contents, foreword, preface, and chapter 1.

The International Handbook of Public Financial Management

2013-08-15 Business & Economics
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Release : 2013-08-15
Genre : Business & Economics
Kind : eBook
Book Rating : 30X/5 ( reviews)

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Book Synopsis The International Handbook of Public Financial Management by : Richard Allen

Download or read book The International Handbook of Public Financial Management written by Richard Allen. This book was released on 2013-08-15. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

Digital Solutions Guidelines for Public Financial Management

2023-10-06 Business & Economics
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Release : 2023-10-06
Genre : Business & Economics
Kind : eBook
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Book Synopsis Digital Solutions Guidelines for Public Financial Management by : Lorena Rivero del Paso

Download or read book Digital Solutions Guidelines for Public Financial Management written by Lorena Rivero del Paso. This book was released on 2023-10-06. Available in PDF, EPUB and Kindle. Book excerpt: The Digital Solutions Guidelines for Public Financial Management (Guidelines) are intended to serve as a comprehensive reference material for the assessment, design, and improvement of digital initiatives in the public financial management (PFM) area. To support the digital transformation of PFM functions, the Guidelines are structured around three Pillars – Functional, IT Architectural, and Governance and Management. Each pillar comprises six principles, which are further broken down into one to four attributes to promote more efficient and transparent PFM operations while fostering innovation and managing digital risks. These Guidelines also allow a graduated approach to digital transformation of PFM through three levels of maturity for each Attribute – foundational, intermediate, and advanced – to help take into account country-specific contexts and capacities in digital transformation strategies.

PEFA, Public Financial Management, and Good Governance

2019-11-24 Business & Economics
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Release : 2019-11-24
Genre : Business & Economics
Kind : eBook
Book Rating : 66X/5 ( reviews)

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Book Synopsis PEFA, Public Financial Management, and Good Governance by : Jens Kromann Kristensen

Download or read book PEFA, Public Financial Management, and Good Governance written by Jens Kromann Kristensen. This book was released on 2019-11-24. Available in PDF, EPUB and Kindle. Book excerpt: This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.

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