Author: A. Premchand Publisher: International Monetary Fund ISBN: 1451854560 Category : Business & Economics Languages : en Pages : 42
Book Description
The public expenditure management system is in a state of flux. Traditional approaches of expenditure management have serious limitations in addressing current and future tasks. The new approaches toward improved expenditure management, which emphasize the creation of task-oriented agencies, performance agreements, and competitive tendering and contracting, have considerable potential in meeting the tasks. But it is essential to address the detailed operational aspects of these new approaches so that they do not contribute to a shadow government or a government that continues to be weak in regard to contracts and third-party transactions.
Author: Irene Rubin Publisher: SUNY Press ISBN: 9780887066245 Category : Political Science Languages : en Pages : 222
Book Description
This collection is the first book-length work in many years to provide new theoretical direction to budget theory. Written by several of the most respected people in budgeting, including Allen Schick, Naomi Caiden, and Lance LeLoup, it explores such current topics as the scope of budgeting, the degree and source of variation in budgeting, and changes in budgeting process over time. New Directions will help to build a framework that is less confining than incrementalism, and will stimulate and guide future research. Some of the essays deal with the implications of looking at budgeting from a multi-year perspective, and the importance of allocating sources other than money (such as personnel ceilings); others pose questions about what a budget theory should look like, and how many budget theories are needed.
Author: Lori E. Varlotta Publisher: John Wiley & Sons ISBN: 1118183703 Category : Education Languages : en Pages : 99
Book Description
This volume is designed to help senior student affairs officers navigate through uncertain economic times. After a broad review of budget models and the leadership potential of the senior officer, we look at the role of student affairs officers in difficult budgeting decisions from several perspectives--from small, private colleges to the experiences of twelve senior student affairs officers at public universities. One chapter describes general revenue-generating and cost-saving strategies that student affairs divisions may consider during cutbacks; another focuses on key aspects of developing a comprehensive communication strategy: a third presents a case study of a single institution through the eyes of the vice president for student affairs. This volume ends with a summary survey of the authors' observations, conclusions, and advice. This is the 129th volume of the Jossey-Bass higher education quarterly report series New Directions for Student Services. An indispensable resource for vice presidents of student affairs, deans of students, student counselors, and other student services professionals, New Directions for Student Services offers guidelines and programs for aiding students in their total development: emotional, social, physical, and intellectual.
Author: Vito Tanzi Publisher: Cambridge University Press ISBN: 9780521664103 Category : Business & Economics Languages : en Pages : 316
Book Description
After a detailed account of reform experiences in several countries and the public debate regarding government reform, the study closes with an outlook on the future role of the state, a period when globalization may require and people may want "leaner" but not "meaner" states."--Jacket.
Author: Publisher: World Bank Publications ISBN: 9780821346273 Category : Political Science Languages : en Pages : 64
Book Description
"Collective cabinet decisionmaking provides the institutional mechanism by which many governments prioritize their policies and guard against unpredictable policy reversals." - Mansood Ahmed, Vice President, Poverty Reduction and Economic Management Network, The World Bank The style and membership of cabinets vary in every country. The heads of democratic governments form a cabinet for three principal reasons: 1. The threat that the legislature will significantly amend the government's program as expressed in the budget proposals made by the executive. 2. The threat of dismissal between elections. 3. The risk that the executive will be seen by the public as having departed from a previous tradition of cabinet government and judged poorly as a result. 'Strategic Decisionmaking in Cabinet Government' shows that cabinet government is a rational response to these risks and sets out the institutional arrangements that make the cabinet a binding device. This report recognizes the significance of the budget process for collective decisionmaking, but moves beyond the simplistic assumption that tradeoffs in cabinet government can only be made by reallocating the budget. It supports practical approaches for assessing the strength of cabinet decisionmaking arrangements and for identifying practical steps to improve the prospect that decisions will be collectively binding.
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 9781557759801 Category : Business & Economics Languages : en Pages : 144
Book Description
Research activity in the IMF emphasizes the links between the organization's policy and operational concerns. The main objectives of research is IMF staff understanding of policy and operational issues relevant to the institution, and to improve the analytical quality of the work prepared for management and the Executive Board and the advice provided to member countries. The scope of research in the IMF is defined by the purposes and functions of the institution. In order to foster innovation and ensure quality control, the IMF makes much of its research available outside the institution and encourages staff to interact with academia and other research organizations through conferences, seminars, and occasional joint research projects. The visiting scholar’s program has also enhanced the quality of research done in the IMF. This program brings in leading members of the economics profession from around the world to assist in the preparation of papers for the Executive Board and to conduct research on IMF-related issues.
Author: Oliveira, Jonas da Silva Publisher: IGI Global ISBN: 1522578188 Category : Business & Economics Languages : en Pages : 342
Book Description
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
Author: Mr.Jack Diamond Publisher: International Monetary Fund ISBN: 9781557757876 Category : Business & Economics Languages : en Pages : 84
Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: Sailendra Pattanayak Publisher: International Monetary Fund ISBN: 1475567073 Category : Business & Economics Languages : en Pages : 32
Book Description
This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 1451980248 Category : Business & Economics Languages : en Pages : 41
Book Description
This paper argues that the development of human capital in the public sector should be an important ingredient in any proposed set of “second-generation” reforms for Africa. In the post-colonial era the quality of governance has seriously declined, and the stock of human capital in the public sector has been eroded by a flight of human capital from many countries in response to compression of wages. The paper develops a simple theoretical framework to discuss these issues and the continent’s experience with foreign technical assistance in supplementing the low level of domestic human capital.
Author: A. Premchand
Author: Irene Rubin
Author: Lori E. Varlotta
Author: Vito Tanzi
Author: 
Author: International Monetary Fund
Author: Oliveira, Jonas da Silva
Author: Mr.Jack Diamond
Author: Sailendra Pattanayak
Author: International Monetary Fund