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A Principal Agent Theory Approach To Public Expenditure Management Systems In Developing Countries
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Book Synopsis A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries by : Luc E. Leruth
Download or read book A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries written by Luc E. Leruth and published by International Monetary Fund. This book was released on 2006-09 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: A well-functioning public expenditure management (PEM) system is considered a critical pillar of government efficiency, on par with a low-distortion tax system and efficient tax administration. The paper discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple model can be applied to various PEM systems, and allows for comparisons between institutional settings. To illustrate this, we analyze the benefits derived from the use by the Ministry of Finance (MoF) of two control instruments; ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. We derive a set of possible "control regimes" which can be used by the MoF. Although we illustrate the use of the model using developing countries, it is also relevant to developed economies.
Book Synopsis The Management of Public Expenditures by : Robert Mark Lacey
Download or read book The Management of Public Expenditures written by Robert Mark Lacey and published by World Bank Publications. This book was released on 1989 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: The key to better management of public spending, including investment programnming, lies in the process by which programs are identified, prepared, approved, and implemented. Strengthening this process should lead to expenditure programs that are a more appropriate size and are more attuned to overall development goals.
Book Synopsis Public Administration & Public Management by : Jan-Erik Lane
Download or read book Public Administration & Public Management written by Jan-Erik Lane and published by Routledge. This book was released on 2006-08-21 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: A perspective on the public sector that presents a concise and comprehensive analysis of exactly what it is and how it operates. Governments in any society deliver a large number of services and goods to their populations. To get the job done, they need public management in order to steer resources – employees, money and laws – into policy outputs and outcomes. In well-ordered societies the teams who work for the state work under a rule-of-law framework, known as public administration. This book covers the key issues of: the principal-agent framework and the public sector public principals and their agents the economic reasons of government public organization, incentives and rationality in government the essence of public administration: legality and the rule of law public policy criteria: the Cambridge and Chicago positions public teams and private teams public firms public insurance public management policy Public Administration & Public Management is essential reading for those with professional and research interests in public administration and public management.
Book Synopsis Issues and New Directions in Public Expenditure Management by : A. Premchand
Download or read book Issues and New Directions in Public Expenditure Management written by A. Premchand and published by International Monetary Fund. This book was released on 1996-11-01 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The public expenditure management system is in a state of flux. Traditional approaches of expenditure management have serious limitations in addressing current and future tasks. The new approaches toward improved expenditure management, which emphasize the creation of task-oriented agencies, performance agreements, and competitive tendering and contracting, have considerable potential in meeting the tasks. But it is essential to address the detailed operational aspects of these new approaches so that they do not contribute to a shadow government or a government that continues to be weak in regard to contracts and third-party transactions.
Book Synopsis Public Expenditure Management by : A. Premchand
Download or read book Public Expenditure Management written by A. Premchand and published by International Monetary Fund. This book was released on 1993-03-15 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by A. Premchand, a former Assistant Director of IMF's Fiscal Affairs Department, provides a comprehensive discussion of the expenditure process in public authorities from a management perspective. It covers the various aspects, ranging from budget formulation to the courteous delivery of services to the public. In each, it considers the critical issues faced in industrial and developing countries and formerly centrally planned economies and discusses the efforts necessary to assure the public about the adequacy of public expenditure management machinery.
Book Synopsis Changing Approaches to Public Expenditure Management in Low-income Aid Dependent Countries by : Adrian Fozzard
Download or read book Changing Approaches to Public Expenditure Management in Low-income Aid Dependent Countries written by Adrian Fozzard and published by . This book was released on 2001 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Expenditure Control by : Sailendra Pattanayak
Download or read book Expenditure Control written by Sailendra Pattanayak and published by International Monetary Fund. This book was released on 2016-04-20 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper defines and explains key stages of the government expenditure chain and describes the controls applied at each stage, including their objectives and key features as well as centralized vs. decentralized approaches in application of those controls. The paper also examines the influence of different administrative traditions on types of expenditure controls, including the authority and responsibility of various institutional actors. Finally, it discusses typical weaknesses/problems associated with different traditions of expenditure control and suggests specific measures for strengthening the control framework. While providing examples of expenditure control practices from more than 32 countries, the paper points out that more than two-thirds of the 85 low and middle income countries covered by the publicly available Public Expenditure and Financial Accountability (PEFA) assessments have weak systems of expenditure control that are also associated with higher levels of expenditure arrears and a lack of budget credibility. This paper will help public financial management practitioners to evaluate budget execution systems and identify priorities for strengthening expenditure controls. It will also usefully guide technical assistance work related to modernization of government budget execution and expenditure control systems, including the design and implementation of IT-based financial management information systems.
Book Synopsis Changing Patterns in Public Expenditure Management by : A. Premchand
Download or read book Changing Patterns in Public Expenditure Management written by A. Premchand and published by International Monetary Fund. This book was released on 1994-03 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Significant changes with far-reaching impact have taken place during recent years in public expenditure management. These changes which are being implemented in a few industrial countries are likely to be emulated by other industrial and developing countries. The content of these changes is enumerated in some detail, and their impact is assessed in terms of specified criteria. Other continuing problems that are not addressed by these advances are also considered in detail.
Book Synopsis Controlling Government Spending by : A. Premchand
Download or read book Controlling Government Spending written by A. Premchand and published by Oxford University Press, USA. This book was released on 2005 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Volume Examines The Main Factors Contributing To Expenditure Growth And Formulates Alternative Proposals For Improvement And Sustainability In Expenditure Management.
Book Synopsis Public Financial Management and Its Emerging Architecture by : Mr. M. Cangiano
Download or read book Public Financial Management and Its Emerging Architecture written by Mr. M. Cangiano and published by International Monetary Fund. This book was released on 2013-04-05 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Book Synopsis Care Homes in a Turbulent Era by : Komla Dzigbede
Download or read book Care Homes in a Turbulent Era written by Komla Dzigbede and published by Edward Elgar Publishing. This book was released on 2023-08-14 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: This scholarly Research Handbook captures key observations and analyses within the field of public financial management. It offers much-needed insights into possible future research ventures while presenting contemporary summaries of past studies in this ever-evolving field.
Book Synopsis Managing Public Expenditure A Reference Book for Transition Countries by : OECD
Download or read book Managing Public Expenditure A Reference Book for Transition Countries written by OECD and published by OECD Publishing. This book was released on 2001-03-20 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing Public Expenditure presents a comprehensive and in-depth analysis of all aspects of public expenditure management from the preparation of the budget to the execution, control and audit stages.
Book Synopsis Guidelines for Public Expenditure Management by : Mr.Jack Diamond
Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Minding the Gaps written by Vera Wilhelm and published by World Bank Publications. This book was released on 2008 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: By integrating their poverty reduction strategies (PRSs), national budgets, and the corresponding reporting processes, low-income countries can strengthen domestic accountability and the implementation of pro-poor policies. Minding the Gaps, based on nine low-income country case studies and a review of relevant experience in four higher-income countries, offers practical insights for donors and national governments on how to strengthen the links between PRSs and budgets. PRS countries' efforts to integrate policy with budgeting processes have often had limited effect. Their policy making, planning, and budgeting are often embedded in fragmented processes and institutions. Going beyond mainly technical fixes that have been commonly used to address this fragmentation, this study frames domestic accountability in terms of ownership and incentive structures. Experience counsels the use of a simple approach that is not too ambitious. This approach should be centrally led and make use of existing systems while gradually improving them. It should build support from within and foster incentives for integration, for example by better linking PRS and budget reporting to actual decision-making processes. Also, simple budget reforms can significantly improve the budget's responsiveness to policies. Structuring a poverty reduction strategy paper in a more budget friendly manner can facilitate the interface with the budget by involving sector agencies more closely in elaborating policy priorities and establishing resource implications. It can also expand ownership and boost incentives for integration of a great number of stakeholders, thereby strengthening domestic accountability.
Book Synopsis The Impact of Performance Budgeting on Public Spending in Germany's Laender by : Christiane Lorenz
Download or read book The Impact of Performance Budgeting on Public Spending in Germany's Laender written by Christiane Lorenz and published by Springer Science & Business Media. This book was released on 2012-02-02 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.
Book Synopsis Assessing PNDL by : Anca Monica Marin
Download or read book Assessing PNDL written by Anca Monica Marin and published by Springer Nature. This book was released on 2021-10-18 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an in-depth analysis of the distribution of funds by the National Program for Local Development (PNDL), Romania’s largest state funded budget program. It provides an objective assessment of the way state budget funds are allocated at the level of county councils and municipalities in urban and rural areas. It covers allocations of the second phase of program implementation, namely the reformed PNDL II 2017-2020, which has double the volume of funds than the previous phase. Using a conceptual framework at the crossroads of sociology, public management, and public finance, this book provides necessary context for the complex funding environment of first and second tier level institutions in Romania. A comprehensive study on public administration, politicization, and development imbalances, this book will be of interest to researchers in public administration, sociology, and public finance, as well as politicians, civil servants, consultants, decision-makers, and representatives of responsible institutions with EU funds at national and EU level.
Book Synopsis Budgeting and Budgetary Institutions by : Anwar Shah
Download or read book Budgeting and Budgetary Institutions written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.
