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Author: Howard A. Frank Publisher: CRC Press ISBN: 1420004166 Category : Political Science Languages : en Pages : 840
Book Description
Public Financial Management covers the five major pillars of this sub-discipline of public administration: context, public finance, retirement systems, performance measurement and budgeting, and international perspectives. This text offers practitioners information valuable in their day-to-day operations, while also providing students in public administration and public management programs with a solid foundation for their own development as future professionals and researchers. Overall this volume promotes linkages between resource allocation and "value-adds" for citizens and stakeholders, driving innovations in operations and increased transparency in reporting.
Author: Howard A. Frank Publisher: CRC Press ISBN: 1420004166 Category : Political Science Languages : en Pages : 840
Book Description
Public Financial Management covers the five major pillars of this sub-discipline of public administration: context, public finance, retirement systems, performance measurement and budgeting, and international perspectives. This text offers practitioners information valuable in their day-to-day operations, while also providing students in public administration and public management programs with a solid foundation for their own development as future professionals and researchers. Overall this volume promotes linkages between resource allocation and "value-adds" for citizens and stakeholders, driving innovations in operations and increased transparency in reporting.
Author: Jens Kromann Kristensen Publisher: World Bank Publications ISBN: 146481466X Category : Business & Economics Languages : en Pages : 168
Book Description
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.
Author: Richard Allen Publisher: Springer ISBN: 113731530X Category : Business & Economics Languages : en Pages : 1125
Book Description
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.
Author: Mr. M. Cangiano Publisher: International Monetary Fund ISBN: 1475512198 Category : Business & Economics Languages : en Pages : 468
Book Description
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, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
Author: Wang Publisher: M.E. Sharpe ISBN: 0765628996 Category : Business & Economics Languages : en Pages : 251
Book Description
The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Author: Marta Postuła Publisher: Routledge ISBN: 1000578305 Category : Business & Economics Languages : en Pages : 217
Book Description
This book reveals how to create efficient institutions and coordinate policy on a transnational scale to ensure that European Union integration can best meet social needs. It offers a combined technocratic and humanist perspective on the discussion of public financial management. The state, as part of its public policy, should seek to preserve our social and environmental values, yet there are mounting imbalances in society which point to the growing role of the state in minimising them. Under such circumstances, it is worth reflecting on how new challenges could require updated, more complex formulas, to deal with crises in current times and for social and economic policy making by states and the European Union generally, which would ensure their compatibility with the world financial markets. The work offers an in-depth and unique performance analysis of European Union institutions compared to the national entities of EU Member States. It contributes to the ongoing debate on global public goods and the processes involved in managing their provision. Further, it discusses public finance management instruments, indicating their historical evolution in practice and their effectiveness measured with the Human Development Index. The author presents a proposal of how to manage global, European and national public goods across three areas: environmental protection, transnational infrastructure projects and social policy. The book analyses public financial management instruments used during the recent pandemic, making a distinction between regular and emergency instruments and assessing their effectiveness in specific economic situations. This will be of interest to researchers and students of economics and finance, as well as decision makers and practitioners from governments, international organisations and specific non-governmental organisations concerned with issues of public finance management.
Author: Anwar Shah Publisher: World Bank Publications ISBN: Category : Business & Economics Languages : en Pages : 300
Book Description
Transparent and prudent financial management has come to be recognized as critical to the integrity of local government and to gaining and the trust of local residents. Such integrity and trust is lacking in some developing countries, especially Africa. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management
Author: Sharon Kioko Publisher: ISBN: 9781927472590 Category : Languages : en Pages :
Book Description
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts "at the beginning" and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and "hybrid/for-benefit" sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.
Author: Halis Kıral Publisher: Springer Nature ISBN: 9811519145 Category : Business & Economics Languages : en Pages : 263
Book Description
This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. The book elaborates on revenue management, expenditure management, public budget, public financial management information systems, asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.
Author: Charles E. Menifield Publisher: University Press of America ISBN: 0761861424 Category : Business & Economics Languages : en Pages : 270
Book Description
The Basics of Public Budgeting and Financial Management brings budgetary theory and practice together, filling the void between the two that has existed in the field of budgeting and public finance. This book bridges the gap by providing the reader with applications and exercises that reinforce budgetary theory. Students are given the opportunity to learn various concepts and skills necessary to succeed in the field and the exercises provided in each chapter require application of what is learned. Specifically, students will be exposed to basic budget and finance concepts, public revenue, financial management, risk assessment, cost benefit analysis, and so on. This handbook also provides great tools that allow the user to visually display budgets and other analysis. Students will gain the solid foundation needed to begin work in a budget office. Features of this second edition include enhanced data and optional in-class assignments. For ancillary materials, please contact the author at [email protected].
Author: Howard A. Frank
Author: Howard A. Frank
Author: Jens Kromann Kristensen
Author: Richard Allen
Author: Mr. M. Cangiano
Author: Wang
Author: Marta Postuła
Author: Anwar Shah
Author: Sharon Kioko
Author: Halis Kıral
Author: Charles E. Menifield