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Are Laws Needed for Public Management Reforms? An International Comparison

Are Laws Needed for Public Management Reforms? An International Comparison »

Source: Are Laws Needed for Public Management Reforms? An International Comparison

Volume/Issue: 2005/62

Series: IMF Working Papers

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451860818

Keywords: public management, budget, law, decree, performance, civil servants, financial management, external audit, decentralization, budget systems

There has been widespread adoption of new laws to support new public management. In many countries that have implemented comprehensive and deep reforms, new or amended laws have fundamentally changed the role of th...

Budget System Reform in Emerging Economies
			: The Challenges and the Reform Agenda

Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda »

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

DOI: http://dx.doi.org/10.5089/9781589064744.084

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Back Matter

Back Matter »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Front Matter

Front Matter »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperatio...

Does Performance Budgeting Work? An Analytical Review of the Empirical Literature

Does Performance Budgeting Work? An Analytical Review of the Empirical Literature »

Source: Does Performance Budgeting Work? An Analytical Review of the Empirical Literature

Volume/Issue: 2005/210

Series: IMF Working Papers

Author(s): Marc Robinson , and Jim Brumby

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2005

ISBN: 9781451862294

Keywords: performance measures, budget process, resource allocation, performance budgeting systems, government accounting, National Government Expenditures and Related Policies: General, Publicly Provided Goods,

This paper attempts to ascertain what light the empirical literature sheds on the efficacy of performance budgeting. Performance budgeting refers to procedures or mechanisms intended to strengthen links between the...

I Overview

I Overview »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

Among the major challenges faced by transitional and emerging market economies is the need to adjust institutions to function in an increasingly market-oriented and global environment. Among the reforms that...

II The Strategy for Budget System Reform in Emerging Market Economies

II The Strategy for Budget System Reform in Emerging Market Economies »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

This section examines the process of budget system reform required to move from traditional, centralized input-oriented systems to more modern, devolved, performance-based systems. It identifies a strategy b...

III Moving from Program to Performance Budgeting

III Moving from Program to Performance Budgeting »

Source: Budget System Reform in Emerging Economies : The Challenges and the Reform Agenda

Series: Occasional Papers

Author(s): Jack Diamond

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 April 2006

ISBN: 9781589064744

Keywords: Budgetary reforms, Public finance, Government accounting, budget management, accrual accounting, performance budgeting, budget systems, budget system

Many emerging economies are trying to improve their budget processes and move to performance-based budgeting modeled on OECD-type reforms. This section first presents a brief historical perspective of these...

Public Financial Management
			: Principal Issues in Small Pacific Island Countries

Public Financial Management : Principal Issues in Small Pacific Island Countries »

Volume/Issue: 2002/1

Series: IMF Policy Discussion Papers

Author(s): Klaus-Walter Riechel

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2002

DOI: http://dx.doi.org/10.5089/9781451974973.003

ISBN: 9781451974973

Keywords: Budgeting, Fiscal policy, Public financial management, Public finance, Pacific Island Countries, budget systems, small country issues, financial management, budget, output budgeting

The paper discusses reform in public financial management in small, resource-constrained economies such as the Pacific island countries (PICs). It describes the efforts undertaken by PICs in the past and assesses t...

Are Laws Needed for Public Management Reforms? An International Comparison

Are Laws Needed for Public Management Reforms? An International Comparison »

Volume/Issue: 2005/62

Series: IMF Working Papers

Author(s): Ian Lienert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

DOI: http://dx.doi.org/10.5089/9781451860818.001

ISBN: 9781451860818

Keywords: public management, budget, law, decree, performance, civil servants, financial management, external audit, decentralization, budget systems

There has been widespread adoption of new laws to support new public management. In many countries that have implemented comprehensive and deep reforms, new or amended laws have fundamentally changed the role of th...