Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1


Book Description

This book provides a comparative look at financial management systems from a family of systems point of view. Despite the similarity between the models there are significant differences that have evolved over time because of systemic reasons like ...




Implementing reforms in public sector accounting


Book Description

Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.




FINANCIAL ADMINISTRATION IN INDIA


Book Description

The book is an outcome of thorough and sustained research activities of the authors. The book narrows a significant gap between the theoretical and practical aspects of financial administrations, as it analyses and synthesises, simultaneously, the implication for Financial Administration theory and practice. The book entails what is inherent in the Indian Financial System along with covering areas of conceptual framework. The chapters are set in such a manner that they connect vividly to the prescribed syllabi of Financial Administration, a core paper in Public Administration in undergraduate and postgraduate courses. The book also caters to the needs of State and Civil Administrative Service examinations. Besides dealing with Tax Administration in India, Ministry of Finance and Centre–State fiscal relations, the book also deals with types and essentials of budgeting while highlighting the budgeting procedure being followed in India. It covers all about Finance Commissions, especially the Thirteenth Financial Commission and the audit and accounting. The book also gives an explicit explanation on public debt, deficit financing and monetary and fiscal policy of India. The updated text, written from students’ point of view is presented in a straightforward, precise and lucid manner. The concepts have been explained and analysed in relevance to current Indian scenario.




OECD Economic Surveys: Germany 2004


Book Description

In this 2004 review of Germany’s economy, OECD suggests further measures to create confidence and strength in the economy. This edition’s special feature looks at how to improve Germany’s capacity to innovate.







The Oxford Handbook of Public Management


Book Description

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.




Encyclopedia of Governance


Book Description




Where Does the Public Sector End and the Private Sector Begin?


Book Description

The real effective exchange rate (REER) is the most commonly used measure for assessing international competitiveness. We develop a methodology to estimate the REER that incorporates two distinctive elements that are not considered in the current literature and apply it to the Mediterranean Quartet (MQ) of Greece, Italy, Portugal, and Spain, whose common pattern of real appreciation has created concern in policy and academic circles. The two elements that we add to the existing literature are (i) product heterogeneity when identifying each country's international competitors and their weights and (ii) a comprehensive treatment of services exports. Our refined measure suggests a modest reduction in the observed REER gap between the MQ countries and the other euro area countries. In particular, considering product heterogeneity and services exports implies a lower real appreciation from 1998 to 2006 on the order of 2-3 percent for all MQ countries. These are difference-in-difference estimates relative to the results obtained for the rest of the euro area countries using the same methodology.




Public Administration and Policy in Korea


Book Description

The present Korean public administration and policy system has shown very significant differences compared to the system in 1970s. This book provides a comprehensive and holistic view on the development of Korean public policy and administration. Instead of dichotomizing the policy and administration, this book integrates two fields to provide a more holistic view on the Korean public sector. The book also attempts to overcome simplified explanations on the developmental state theory. The book aims to explain who the key actors are during the post-democratization period, how the administrative systems reform, and what kinds of social problems are transformed into public policies. This explanation suggests that the role of government shifts from a dominant actor to an actor within a complex network governance. This book will be a useful reference to anyone who wishes to learn more about the experience of the Korean development and the role of administration and policy.