Public Financial Management and Internal Control

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This open access book focuses on the ?downstream? element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated.

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Ketersediaan

Informasi Detail

No. Panggil

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Penerbit

London : Springer Nature., 2024

Bahasa

English

ISBN/ISSN

978-3-031-35066-5

Klasifikasi

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Edisi

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Subjek

Financial Management
Public Financial Public Management reform
Internal control reform
Developing economies
Quality of public service delivery
Public finance
Managerial reforms
Transition economy countries
Effective public financial management
Public financial management in LMICs
Approaches to introducing PFM
Public sector accountability and transparency
Public sector budgetary management and control
Public sector efficiency and effectiveness
Public sector financial management
Public sector internal control
Public sector management

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