Public Financial Management and Internal Control

Free Download Public Financial Management and Internal Control:
The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies
English | 2023 | ISBN: 3031350650 | 579 Pages | PDF EPUB (True) | 7.4 MB

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 precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management.