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Public Finance Administration

Author : B. J. Reed

Publisher : SAGE Publications, Incorporated

Page : 0 pages

File Size : 41,55 MB

Release : 1996-12-19

Category : Business & Economics

ISBN : 9780803974050

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Book Description

This book is unique in its exclusive and comprehensive focus on the management of public funds. The book emphasizes defining terms, framing concepts, and examines common controversies in the field. The authors begin with a broad introduction to public finance administration. They then cover topics such as: revenue and expenditure; managing cash flow; capital budgets; and the financial components of human resource management. With its unique focus on the management of public funds, the book fills a need for courses in public finance administration by providing a public administration-based approach.



Public Financial Management

Author : Howard A. Frank

Publisher : CRC Press

Page : 836 pages

File Size : 36,96 MB

Release : 2006-01-13

Category : Political Science

ISBN : 1420004166

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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 adm



PEFA, Public Financial Management, and Good Governance

Author : Jens Kromann Kristensen

Publisher : World Bank Publications

Page : 168 pages

File Size : 42,97 MB

Release : 2019-11-24

Category : Business & Economics

ISBN : 146481466X

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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.



Fiscal Administration

Author : John L. Mikesell

Publisher : Irwin Professional Publishing

Page : 592 pages

File Size : 23,80 MB

Release : 1986

Category : Business & Economics

ISBN :

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Public Financial Management and Its Emerging Architecture

Author : Mr. M. Cangiano

Publisher : International Monetary Fund

Page : 468 pages

File Size : 27,84 MB

Release : 2013-04-05

Category : Business & Economics

ISBN : 1475512198

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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



The Basics of Public Budgeting and Financial Management

Author : Charles E. Menifield

Publisher : University Press of America

Page : 270 pages

File Size : 27,14 MB

Release : 2013-08-16

Category : Business & Economics

ISBN : 0761861424

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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].



Handbook of Public Finance

Author : Fred Thompson

Publisher : CRC Press

Page : 696 pages

File Size : 31,23 MB

Release : 1998-02-04

Category : Political Science

ISBN : 9780824701345

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Book Description

Presenting emphases on and approaches to issues such as government spending, reporting, pricing and fiscal federalism, the Handbook of Public Finance demonstrates the utility of integrating public finance theory with actual public policy practices. It discusses applications in major subfields of public finance, including public education, environmental regulation, energy policy, social welfare programs, and local and state politics. Other topics of discussion include the theory and practice of tax incidence analysis; the marginal costs of taxation and regulation, the economics of expenditure incidence, discounting and the social discount rate; passive use benefits, and public sector pricing.



Financial Management in the Public Sector

Author : Wang

Publisher : M.E. Sharpe

Page : 251 pages

File Size : 37,17 MB

Release : 2015-05-18

Category : Business & Economics

ISBN : 0765628996

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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.



Public Financial Management in the European Union

Author : Marta PostuĊ‚a

Publisher : Routledge

Page : 217 pages

File Size : 36,71 MB

Release : 2022-04-19

Category : Business & Economics

ISBN : 1000578305

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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.



Teaching Public Budgeting and Finance

Author : Bruce D. McDonald III

Publisher : Routledge

Page : 290 pages

File Size : 29,11 MB

Release : 2021-12-24

Category : Political Science

ISBN : 1000483487

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Book Description

Many universities offer the Master of Public Administration (MPA) or other public affairs degree, which includes at least one course in public budgeting or public financial management. The faculty who teach these courses can however sometimes struggle to cover the breadth of material required and to fully engage students in what can be a technical subject. Teaching Public Budgeting and Finance: A Practical Guide addresses this challenge by sharing hands-on classroom expertise from leading scholars and creative instructors in the field. Drawing on their extensive experiences with teaching, researching, and engaging in service, each contributor reflects on how their area of expertise can be taught most effectively, providing a discussion of student learning outcomes, pedagogical approaches, relevant resources, and appropriate course assignments. While no one book can provide a final say on classroom instruction, this first-of-its kind primer on teaching public budgeting and financial management courses is a detailed, indispensable guide for all faculty looking to improve the learning experience of students in the classroom. Teaching Public Budgeting and Finance: A Practical Guide is required reading for early career faculty as they prepare to teach the course for what may be the first time, as well as for more senior faculty looking to update their course, complement their own teaching strengths, or teaching the course for the first time in several years.