Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies /

Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies /

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This open access book focuses on the 'downstream' element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential prec...

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Bibliographic Details
Main Author: Hepworth, Noel (Author)
Corporate Author: SpringerLink (Online service)
Format: Electronic eBook
Language:English
Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2024.
Edition:1st ed. 2024.
Subjects:
Finance, Public.
Accounting.
Development economics.
Public Finance.
Financial Accounting.
Development Economics.
Online Access:Link to Metadata
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Table of Contents:
  • Chapter 1: Financial control and financial management in the public sector: a managerial perspective
  • Chapter 2: Implementing public financial management and internal control (PFM/IC
  • Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public financial administration and internal control (PFA/IC)
  • Chapter 4: The practical steps for initiating a successful PFM/IC reform
  • Chapter 5: The particular responsibilities of the minister of finance and the ministry in the development of a PFM/IC policy
  • Chapter 6: Risks and unintended consequences of the reform
  • Chapter 7: The responsibilities of the top operational management official for the implementation and quality control of PFM/IC
  • Chapter 8: The role of the head of finance and the finance department in line ministries and other public organisations with the application of PFM/IC
  • Chapter 9: The role of the department responsible for advising on and securing the application of PFM/IC
  • Chapter 10: Achieving the benefits that introducing PFM/IC can generate and accounting for the costs
  • Chapter 11: International standards of internal control relevant to the application of PFM/IC
  • Chapter 12: Managing and controlling second level organisations - the responsibilities of the first level organisation
  • Chapter 13: Monitoring the change from administration to management - demonstrating this through the utilisation of a statement of internal control
  • Chapter 14: Public sector reform, delegation and the impact upon PFM/IC.

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