Author : National Advisory Council on State and Local Budgeting (United States)
Publisher :
Page : 78 pages
File Size : 25,52 MB
Release : 1998-06-01
Category : Budget
ISBN : 9780891252405
Author : Mr.Jack Diamond
Publisher : International Monetary Fund
Page : 84 pages
File Size : 25,28 MB
Release : 1999-07-01
Category : Business & Economics
ISBN : 9781557757876
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 : Ewan Ferlie
Publisher : Oxford University Press, USA
Page : 805 pages
File Size : 39,37 MB
Release : 2007
Category : Business & Economics
ISBN : 019922644X
The public sector continues to play a strategic role across the world and in the last thirty years there have been major shifts in approaches to its management. This text identifies the trends in public management and the effects these have had, as well as providing a broad overview to each topic.
Author : John R. Bartle
Publisher : International City/County Management Association(ICMA)
Page : 0 pages
File Size : 44,31 MB
Release : 2013
Category : Local finance
ISBN : 9780873267656
At a time when the slow pace of economic recovery and continuing reductions in state and federal assistance underscore our need for strong leadership in financial management, this volume offers a deeper understanding of financial theory and practice for its own sake.
Author : Mr. M. Cangiano
Publisher : International Monetary Fund
Page : 468 pages
File Size : 10,98 MB
Release : 2013-04-05
Category : Business & Economics
ISBN : 1475512198
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 : Naomi Enid Slack
Publisher : UN-HABITAT
Page : 90 pages
File Size : 47,39 MB
Release : 2009
Category : Municipal finance
ISBN : 9211321131
Author : Eugenio Caperchione
Publisher : Springer Science & Business Media
Page : 296 pages
File Size : 37,52 MB
Release : 2000
Category : Business & Economics
ISBN : 9780792384991
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Author : Sabine Kuhlmann
Publisher : Springer Nature
Page : 415 pages
File Size : 27,51 MB
Release : 2021-01-29
Category : Political Science
ISBN : 3030536971
This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
Author : United States. Government Accountability Office
Publisher : DIANE Publishing
Page : 46 pages
File Size : 10,64 MB
Release : 2006
Category :
ISBN : 9781422311691
Author : Ms.Suzanne Flynn
Publisher : International Monetary Fund
Page : 59 pages
File Size : 27,83 MB
Release : 2016-08-05
Category : Business & Economics
ISBN : 1475521758
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
