Franklin

Public Financial Management and Its Emerging Architecture [electronic resource] Cangiano, M..

Author/Creator:
Cangiano, M.
Publication:
Washington, D.C. : International Monetary Fund, 2013.
Series:
IMF eLibrary
Format/Description:
Government document
Book
1 online resource (468 p.)
Local subjects:
Accountability mechanisms.
Accounting standards.
Accrual accounting.
Accrual budgeting.
Advanced economies.
Aggregate ceilings.
Aggregate expenditure.
Aggregate fiscal.
Allocation of expenditure.
Annual budget.
Annual budgeting.
Annual budgets.
Audit institutions.
Bond.
Budget allocations.
Budget authority.
Budget balance.
Budget classification.
Budget decisions.
Budget deficits.
Budget documentation.
Budget documents.
Budget execution.
Budget formulation.
Budget institutions.
Budget law.
Budget management.
Budget managers.
Budget negotiations.
Budget office.
Budget officials.
Budget planning.
Budget preparation.
Budget preparation process.
Budget process.
Budget reform.
Budget system.
Budget systems.
Budget year.
Budgetary institution.
Budgetary institutions.
Budgetary process.
Capital expenditure.
Capital expenditures.
Cash accounting.
Cash budgeting.
Cash flow statement.
Central bank.
Central budget.
Central fiscal.
Central government expenditure.
Civil servants.
Contingent liabilities.
Contingent liability.
Debt.
Debt management.
Debt management operations.
Debt managers.
Debt portfolios.
Decentralization.
Decentralization reforms.
Deposit insurance.
Developing countries.
Disclosure.
Dual budgeting.
Expenditure.
Expenditure ceilings.
Expenditure commitments.
Expenditure growth.
Expenditure planning.
Expenditure plans.
Expenditure projections.
Expenditures.
External audit.
Financial crisis.
Financial management.
Financial management information.
Fiscal adjustment.
Fiscal adjustments.
Fiscal affairs department.
Fiscal agencies.
Fiscal aggregates.
Fiscal authorities.
Fiscal balance.
Fiscal conditions.
Fiscal consolidation.
Fiscal constraints.
Fiscal councils.
Fiscal data.
Fiscal decentralization.
Fiscal developments.
Fiscal discipline.
Fiscal federalism.
Fiscal forecasting.
Fiscal forecasts.
Fiscal framework.
Fiscal frameworks.
Fiscal illusions.
Fiscal impact.
Fiscal implications.
Fiscal indicators.
Fiscal institutions.
Fiscal limits.
Fiscal management.
Fiscal objectives.
Fiscal outcomes.
Fiscal outlook.
Fiscal performance.
Fiscal policies.
Fiscal policy.
Fiscal policy objectives.
Fiscal position.
Fiscal positions.
Fiscal problems.
Fiscal projections.
Fiscal reporting.
Fiscal reports.
Fiscal responsibility law.
Fiscal responsibility laws.
Fiscal risk management.
Fiscal risks.
Fiscal rules.
Fiscal space.
Fiscal statistics.
Fiscal stimulus.
Fiscal strategy.
Fiscal support.
Fiscal sustainability.
Fiscal targets.
Fiscal transparency.
FMIS.
General government expenditure.
Government accounts.
Government debt.
Government expenditure.
Government finance.
Government finance statistics.
Government finances.
Government guarantees.
Government policy.
Government revenue.
Government securities.
Government spending.
Infrastructure.
Innovations.
Intergovernmental fiscal.
Internal control.
Investment management.
Legislation.
Medium-term budget framework.
Medium-term expenditure.
Medium-term expenditure frameworks.
Medium-term fiscal framework.
MTFF.
Multiyear expenditure.
National accounts.
National fiscal rules.
Performance budgeting.
Performance information.
PFM systems.
Procedural innovations.
Public budgeting.
Public debt.
Public expenditure.
Public finances.
Public financial management reforms.
Public investment.
Public investment management.
Public investment spending.
Public investments.
Public management.
Public sector performance.
Public spending.
Public-private partnership.
Reforms.
Resource allocation.
Resource curse.
Resource-rich country.
Risk mitigation.
Spending cuts.
Structural budget balance.
Subnational governments.
Taxation.
Total expenditure.
Transparency.
Treasury single account.
Australia.
Grenada.
United Kingdom.
Summary:
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.
Notes:
Description based on print version record.
Contributor:
Cangiano, M.
Curristine, Teresa.
Lazare, Michel.
Other format:
Print Version:
ISBN:
1475531095:
9781475531091
Publisher Number:
10.5089/9781475531091.071
Access Restriction:
Restricted for use by site license.
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